Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
California Board of Accountancy licenses CPAs in California. Its rules and forms are the authority for everything on this page.
California CPAs renewing active complete 80 CE hours in the two years before expiration, at least 20 in each year (12 of them technical), including 4 hours of ethics.
Sources: dca.ca.gov/cba/licensees/cequickref.shtml, dca.ca.gov/cba/licensees/overview-of-renewal-process.pdf
California CPA licenses expire every other year, on the last day of the licensee's birth month. The renewal fee is the same for active and inactive status.
Sources: dca.ca.gov/cba/licensees/overview-of-renewal-process.pdf
California separates exam eligibility from licensure. A new licensure pathway under AB 1175 starts January 1, 2027, and the current (legacy) pathway stays valid through December 31, 2028.
Sources: dca.ca.gov/cba/outreach/faculty-resource/examination-and-licensure-requirements.shtml, dca.ca.gov/cba/applicants/experience-requirements.shtml, dca.ca.gov/cba/outreach/guide-to-the-new-cpa-licensure-requirements.shtml, dca.ca.gov/cba/applicants/initial-license-faqs.shtml, leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1175
California CPAs renewing active complete 80 CE hours in the two years before expiration, at least 20 in each year (12 of them technical), including 4 hours of ethics. Four ethics hours count within the 80 and as technical subject matter. Separately, a 2-hour Board-approved Regulatory Review course is required if more than six years have passed since the last one; it cannot substitute for ethics and ethics cannot substitute for it. Licensees subject to government auditing or accounting and auditing CE need 24 hours in that subject plus 4 hours of fraud; preparation engagements need 8 hours plus 4 hours of fraud. No carryover. All CE must fall in the two-year license period, and hours earned early for the next period do not count toward it. The CBA grants an exemption or an extension (generally one to six months from expiration) for health, military service or other extenuating circumstances, requested on its form with a paper renewal. Inactive and retired licensees do not complete active CE. Converting to active requires 80 hours in the two years before conversion, with 4 ethics hours.
Since January 2026 licensees certify completion at renewal and no longer list courses. The CBA directs licensees to keep CE records four years for its CE audits. At least 40 of the 80 hours must be technical subject matter.
California CPA licenses expire every other year, on the last day of the licensee's birth month. The renewal fee is the same for active and inactive status. Biennial. Expiry falls on the last day of the birth month, in even or odd years according to the birth year. Renew before the last day of the birth month; the CBA mails a reminder about 90 days earlier. An expired license can be renewed for up to five years after expiry by paying accrued renewal fees, a one-time delinquency fee and meeting CE requirements. Restoring a retired license to active carries a $50 fee.
To sit now: a bachelor's degree, 24 semester units of accounting and 24 of business-related subjects. Exam applications from January 1, 2027 add 3 semester units of ethics. Under the 2027 pathway, licensure education matches the exam requirement: a bachelor's in any field with the accounting concentration of 24 accounting, 24 business-related and 3 ethics units, as set out in the CBA's proposed regulations. Legacy licensure requires 150 semester units in total, including 20 further accounting units and 10 ethics units. The 2027 pathway removes the 150-unit total.
Legacy pathway: one year of supervised general accounting experience, or 12 months including at least 500 hours of attest experience to sign attest reports. The 2027 pathway requires two years, reduced by one year for a qualifying master's degree or by six months for a CBA-recognized certificate. Part-time work counts at 170 hours per month. Experience must be supervised by a licensee with a current, active and unrestricted license.
No ethics exam is required for licensure since July 1, 2024. Ethics coursework is still required.
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