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California CPE Hours Tracker80 Hours, 20 per Year, Technical and Ethics

What does this come to under the current IRS rules?

Remaining hours against the California Board of Accountancy renewal rules in 16 CCR 87: 80 hours, 20 per year, 12 technical per year, 50 percent technical and 4 ethics.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Hours still needed of 80
35.0 hours
Total CPE hours still to earn this renewal
Total hours completed
45.0 hours
Year 1 hours still needed of 20
0.0 hours
Drawn to one scale
Total hours completed45.0 hours
Hours still needed of 8035.0 hours
Year 1 hours still needed of 200.0 hours
Year 2 hours still needed of 200.0 hours
Year 1 technical hours still needed of 120.0 hours
Year 2 technical hours still needed of 120.0 hours
All results
MeasureResult
Total hours completed45.0 hours
Hours still needed of 8035.0 hours
Year 1 hours still needed of 200.0 hours
Year 2 hours still needed of 200.0 hours
Year 1 technical hours still needed of 120.0 hours
Year 2 technical hours still needed of 120.0 hours
Technical hours still needed of 40 (50 percent)13.0 hours
Nontechnical hours that count (limit 40)18.0 hours
Ethics hours still needed of 40.0 hours
How this was worked out
Work shownrecomputed as you type
Active license renewal: 80 hours in the two years before expiration, 20 in each year, 12 of each year's 20 in technical subjects
At least 50 percent technical and no more than 50 percent nontechnical
Four of the 80 hours in an ethics course
No carryover between renewal periods

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Active license renewal: 80 hours in the two years before expiration, 20 in each year, 12 of each year's 20 in technical subjects
  • At least 50 percent technical and no more than 50 percent nontechnical
  • Four of the 80 hours in an ethics course
  • No carryover between renewal periods

How it works

This tracker applies 16 CCR 87 for a California licensee renewing in an active status. Section 87(a) sets 80 hours in the two-year period, a minimum of 20 hours in each year with at least 12 of those in technical subject areas, at least 50 percent of the required hours in technical subjects, and no more than 50 percent in the listed nontechnical subjects. Section 87(b) requires four of the 80 hours in an ethics course.

It covers California only and does not apply the reporting rules in section 89, the additional hours in section 87(c) to (f) for licensees who perform certain engagements, the rules for other license statuses, or course-by-course qualification.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can I carry extra hours into the next period?

No. Section 87(a) permits no carryover from one license renewal period to another.

Do I need CPE in each year?

Yes. A minimum of 20 hours is required in each year of the two-year period.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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