California CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Annual minimum
20 hours/year (12 technical)
Ethics requirement
4 hrs ethics + Regulatory Review every 6 yrs
Issued by
California Board of Accountancy
California is one of the harder states to track because it runs three clocks at once: an 80-hour total over two years, a 20-hour minimum every single year, and a separate 4-hour ethics bucket - plus a Regulatory Review course that only comes due every six years. Miss the annual floor and the two-year total will not save you.
CPAs call this CPE (continuing professional education), not CE. Here is the full picture for an active license renewal, in plain English.
The base requirement: 80 hours over two years
The California Board of Accountancy (CBA) requires 80 hours of CPE in the two-year period immediately before your license expires. At least 40 of those 80 hours must be in technical subject areas - accounting, auditing, taxation, fraud, consulting, and similar. The rest may be technical or non-technical of your choosing.
The annual minimum, ethics, and Regulatory Review
- You must complete at least 20 hours in each of the two years, and within each 20, at least 12 hours must be in technical subject matter.
- 4 hours of ethics education are required during the two-year period, and they count within the 80, not on top.
- A 2-hour Board-approved Regulatory Review course is required if more than six years have lapsed since you last completed one.
- Hours completed early - before your current license expires - cannot be carried into the next renewal period.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Your license expires on the last day of your birth month, in either an odd or even year depending on your license number. The full 80 hours, the annual minimums, ethics, and any due Regulatory Review must all be complete before you renew.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total alongside the 20-hour annual minimum so neither clock slips past you.
- Dedicated buckets for ethics and the 6-year Regulatory Review, shown separately from your general hours.
- Store every completion certificate with its course, so a CBA audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your renewal deadline.
Frequently asked questions
How many CPE hours does California require?
80 hours every two years, with a minimum of 20 hours each year, of which at least 12 per year must be technical.
How much ethics CPE do I need?
4 hours of ethics during each two-year renewal period. They count toward the 80, not in addition.
What is the Regulatory Review course?
A 2-hour Board-approved course required if more than six years have passed since you last completed one.
Can I carry over extra hours?
No. California does not allow carryover of excess hours into the next renewal period.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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