California CPE Requirements 2025

• 80 CPE hours must be completed in the 2-year license period immediately before your license expiration.

• No carryover of excess hours is permitted between renewal cycles – each cycle’s hours must stand on their own.

• California imposes a “20/12” annual minimum to encourage consistent education.

• You must complete at least 20 hours of CPE each year within the two-year period, and at least 12 of those hours per year must be in technical subject matter.
  
  
• This annual 20/12 requirement helps ensure you don’t cram all 80 hours at once and stay up-to-date yearly.
  
  

• At least 50% of your CPE (40 hours out of 80) must be in technical subject areas.

• Technical subjects include accounting, auditing, financial reporting, taxation, fraud, financial planning, consulting, business law, economics, certain information technology, and ethics courses related to accounting.

• The remaining hours can be in non-technical areas (soft skills like communication, marketing, practice management, behavioral ethics, etc.), but non-technical CPE is limited to 50% of the total.
  
  

• In other words, you may use up to 40 hours in qualifying non-technical topics, and at least 40 hours must be technical.

• If you obtained your CPA license during the middle of a renewal cycle, California prorates your first renewal CPE requirement.

• New licensees must complete 20 hours of CPE for each full 6-month period from the license issuance date to the first expiration date.

• This often results in less than 80 hours for the initial renewal. (For example, a new CPA with an 18-month first license period would owe 60 hours for that first renewal.)
  
  

• The California Board of Accountancy (CBA) will specify the exact required hours for your first renewal in your license approval letter.
  
  
• Note that new licensees are not required to meet the 20/12 annual sub-requirement or the ethics/fraud minimums on their first, prorated renewal  – those kick in once you have a full two-year period.
  
  

• Every active CPA must complete a minimum of 4 hours of ethics education during each two-year renewal period.
  

• The ethics courses should cover topics such as the AICPA Code of Professional Conduct, California Accountancy Act rules, ethical decision-making, or other subjects dealing with professional ethics and expectations.
  
  
• Courses on general workplace conduct (e.g. sexual harassment or workplace violence) do not count toward this ethics CPE requirement.
  
  
• You can take one 4-hour ethics course or combine smaller ethics courses (each course must be at least 1 hour long) to total the required four hours.
  
  
• These 4 hours count toward your 80-hour total and are considered technical hours.
  
  
• In practice, many CPAs fulfill this via a 4-hour professional ethics seminar or an online ethics update course – often referred to as “California CPA ethics CPE.”

• California requires a specialized Regulatory Review CPE course that focuses on the California Accountancy Act and CBA regulations. This Board-approved course (minimum 2 hours) must be taken once every 6 years (every third renewal) by active licensees.
  
  
• The course provides updates on California-specific rules and includes discussions of recent disciplinary cases to illustrate regulatory compliance in practice.
  
  

• Newly licensed CPAs: as of a recent rule change, if your CPA license was issued on or after July 1, 2024, you must complete a Board-approved Regulatory Review course before your first license renewal.
  
  
• (Previously, new licensees did not have to do this until year six, but now it’s required at the first renewal for post-2024 licensees.)
  
  

• The Regulatory Review is not interchangeable with the 4-hour ethics requirement – you must do both when they apply.

• However, there is a one-time accommodation for those who took the CalCPA Professional Ethics Exam (PETH) for licensure: If you passed the PETH exam and got licensed after July 1, 2024, the CBA allows you to count the PETH exam in lieu of taking a separate Regulatory Review course for that first renewal.
  
  

• In that case, the PETH exam can satisfy the regulatory review requirement (and you may even claim it as 2 hours of technical CPE).

• All Board-approved Regulatory Review courses are listed by the CBA, and you must choose from that approved list for credit.
  The 2 hours from this course count toward your 80-hour total and are categorized as technical CPE.
  
  

• If you participate in audits, reviews, compilations, or other attest engagements for non-governmental entities during the renewal period, you must complete 24 of your 80 CPE hours in accounting and auditing (A&A) subjects. 
  
  

• This rule applies if you plan, direct, perform substantial portions of the work, or report on an audit/review of a client’s financial statements (or issue compiled financial statements) at any point in the 2-year period.
  
  

• The 24 hours of A&A can include courses on U.S. GAAP, GAAS, SSARS, accounting standards updates, auditing techniques, financial statement preparation and reporting, attestation standards, and related technical guidance.
  
  

• These 24 A&A hours count as part of (not in addition to) your 80-hour total.

• If you work on governmental audits (financial or compliance audits of government agencies) as an auditor in charge, supervisor, or someone who plans, conducts, or reports on a government audit, you must complete 24 hours in governmental accounting or auditing topics.
  
  
• Subjects that qualify include government audit standards (Yellow Book), government financial reporting, or any specialized topics related to auditing in the public sector (government operations, regulations, and environments of governmental entities).
  
  
• These 24 hours in governmental CPE would satisfy the A&A requirement as well – in fact, if you meet the 24-hour government audit CPE requirement, you are deemed to have met the 24-hour A&A requirement for that period.
  
  
• (You wouldn’t double-count; 24 total hours covers both requirements since governmental auditing is a subset of A&A.) Like A&A, the governmental auditing CPE hours are included within the 80-hour total.
  
  

• Introduced in recent years, if you only perform preparation engagements (preparing financial statements for clients without providing any related audit, review, or compilation) as your highest level of service, then a smaller CPE specialization applies.
  
  

• You must complete 8 hours of CPE focused on preparation of financial statements or related A&A knowledge.

• This 8-hour requirement is meant for CPAs who issue financial statement preparation reports under SSARS but do not perform attest work.
  
  

• Qualifying courses can cover topics like SSARS standards for preparation engagements, accounting principles for financial statement presentation, and related technical guidance.
  
  
• Notably, if you end up meeting the full 24-hour A&A requirement (for example, you took a variety of A&A courses), that automatically covers the 8-hour prep engagement requirement.
  
  
• The 8 hours count toward your 80-hour total and are considered technical CPE.
  
  

• In addition to the above, any CPA who is subject to the A&A requirement, the governmental auditing requirement, or the preparation engagement requirement must also complete 4 hours of CPE in fraud detection/prevention.

• Traditional in-person seminars, conferences, and live webinars are fully accepted. These instructor-led programs (often called group study or group internet programs) typically provide a certificate of completion with the hours. California allows partial credit in increments of 0.2 or 0.5 hours for group programs, after the first full hour.
  
  

• This means a 50-minute live webinar yields 1.0 CPE hour (since 50 minutes = 1 hour credit), and longer webinars can be credited in 10- or 30-minute increments beyond that.
  
  

• Group programs are a popular way to get technical CPE and often have no maximum – you could do all 80 hours via live courses if you wish.
  
  

• Self-paced learning is allowed, with some conditions. California requires that self-study courses be interactive (e.g., include review questions or final exams) to qualify for credit.
  
  

• Self-study courses can be text-based or on-demand videos. The minimum length for most self-study CPE is half an hour (0.5 hours) per course module.
  
  

• Credit for self-study is awarded in 0.5-hour increments after the first half-hour.

• Notably, if you take a self-study course to fulfill the Regulatory Review requirement, it must include a final exam passed with a score of 90% or higher.
  
  

• California does not impose a specific limit on how many hours you may earn through self-study, as long as the courses are from acceptable providers and interactive.
  
  

• In practice, many CPAs use self-study for convenience, but be mindful to vary your learning methods to stay engaged.

• In recent years, California adopted nano-learning – which are short 10-minute modules on a narrow topic – as an acceptable format. A nano course is typically 0.2 CPE credits (12 minutes equals 0.2 hours). California accepts credit in 0.2-hour increments for nano-learning courses.
  
  

• However, be aware of a few restrictions: Nano-learning credits cannot be used to satisfy the ethics, fraud, or regulatory review mandatory hours.
  
  
• Also, while there’s no hard numeric cap in the regulations, nano courses usually serve as quick updates or refreshers – they should complement, not replace, your regular CPE curriculum.
  
  

• (For example, you might take a few 0.2-credit nano modules on tax law updates to round out your technical hours, but you’d still need full-hour courses for ethics or other core areas.)

• Combinations of live and self-study (blended programs) are also accepted.

• Credit calculation for blended learning follows the same partial credit rules as other formats (generally 0.2 or 0.5 increments).

• California aligns with NASBA/AICPA standards for blended courses, so as long as the provider awards NASBA CPE credit, the CBA will accept it.
  
  

• Academic coursework can count towards CPE. If you take or teach courses at a university related to accounting, audit, taxation, etc., you can earn CPE credit. The conversion is: 1 semester unit = 15 CPE hours; 1 quarter unit = 10 CPE hours.
  
  

• For example, a 3-semester-unit accounting course at a college would yield 45 CPE hours (if it’s not part of the education used to qualify for the CPA exam). This can be a great way to get CPE if you pursue an advanced degree or additional college classes.
  
  

• If you teach CPE courses or author relevant publications, you can earn CPE credit for that work.
  
  California allows instructors to claim credit for presentation time plus up to 2x prep time (e.g., teaching a 2-hour seminar might earn up to 6 hours credit).
  
  

• Writing published books or articles on technical subjects can also earn CPE. However, there is a 50% cap on credits earned through teaching or writing – you cannot use these activities for more than half of your required hours.
  
  

• Also, you cannot claim credit for repeat presentations of the same material unless you substantially update the content.

• The California Board of Accountancy does not pre-approve every course, but it does recognize providers that meet certain standards. Generally, courses offered by NASBA National Registry of CPE Sponsors are accepted by California.
  
  

• This includes most well-known CPE providers (AICPA, CalCPA, Becker, Surgent, Gleim, Kaplan, etc.), as well as many universities and professional organizations.
  
  

• When choosing CPE, look for a provider that is NASBA-approved or otherwise provides a certificate showing the course meets California’s requirements (objectives, attendance monitoring, etc.). The California CPA Society (CalCPA), for example, offers many courses and follows CBA regulations for CPE.
  
  

• Also, remember that the 2-hour Regulatory Review course must be taken from a CBA-approved list of providers – usually these are specific courses offered by CalCPA or other Board-approved sponsors.
  
  
• Always retain the certificates of completion from your courses (including the provider’s name and NASBA ID if applicable) in case of audit.

• Your CPA license expires every two years on the last day of your birth month. Moreover, the year of expiration aligns with your birth year: if you were born in an even-numbered year, your license will always expire in an even year; if born in an odd year, it expires in odd years.
  
  

• For example, if you were born in October 1985 (odd year), your license might expire on October 31, 2025, then October 31, 2027, and so on. If born in 1990 (even), it could expire October 31, 2024, then 2026, etc. This staggering by birth month (and year parity) distributes renewals throughout the year. All required CPE must be completed in the two-year period immediately before your license’s expiration date.
  
  
• The period usually runs from the first day of the month after your last expiration through the expiration date of the current cycle.
  
  

• For instance, if your license expires January 31, 2025, your CPE tracking period would be Feb 1, 2023 – Jan 31, 2025.

• The California Board of Accountancy uses an online system called CBA Connect for license renewal and reporting.

• You will renew your license online via CBA Connect by completing the renewal application, entering your CPE details, and paying the fee.
  
  

• The CBA no longer mails paper renewal forms by default – instead, you should create a CBA Connect account and renew electronically.
  
  
• Within the CBA Connect portal, there’s a Continuing Education section where you can upload or input your CPE courses (the system provides a template to list course titles, dates, hours, subject codes, etc.).
  
  
• The portal will summarize your hours and even show if you’ve met the requirements (e.g., it will flag if you are short on ethics or A&A hours).
  
  

• Once you have recorded all your CPE, you will attest to completing the required hours as part of the renewal submission.

• You generally do not need to send in individual course completion certificates with the renewal application; however, you must retain documentation of your courses (see Record Retention below) in case you are selected for a CPE audit.
  
  

• It’s critical to complete your CPE and submit the renewal by your license expiration date (last day of your birth month).

• The active renewal application asks you to certify that all CPE was completed prior to that expiration date.

• If you miss the deadline, your license will expire and you are not permitted to practice or use the CPA title (unless you renew as inactive).
  
  

• California allows a grace period of 30 days after expiration where you can still renew without being categorized as delinquent, but after 30 days a late renewal will incur a delinquency fee (see Fees section below).
  
  
• You can renew an expired license within up to five years by paying back fees and meeting the CPE for the last period.
  
  
• However, you cannot practice public accountancy or hold yourself out as a CPA during any period that your license is expired or inactive.
  
  
• The safest approach is to complete your CPE well before your expiration date and submit the renewal on time via CBA Connect.
  
  

• The system typically opens for renewal about 90 days before your expiration date, and you’ll receive email reminders if you have an account set up.
  
  

• As renewals tie to birth months, the length of your first license period may vary. As noted earlier, new licensees might have a shorter first cycle.
  
  

• For instance, if your license was issued in mid-2023 and your birth month is December with an odd birth year, your license might expire December 31, 2023 (only a few months later) or December 2025, depending on how the Board assigns it.
  
  

• The CBA aims to ensure no first term exceeds two years; often it will be less.

• Always check your license pocket ID card or online lookup for your exact expiration date, and plan your CPE accordingly.

• After that, it will be every two years like clockwork.
  
  

• When renewing, you report CPE by summarizing courses on the renewal form or online.

• In CBA Connect, you can either upload a filled CSV/Excel CE Data Template or manually input each course.
  
  
• You’ll need to list details like the course date, hours, subject area (ethics, accounting/auditing, etc.), and provider. The system then tallies your hours.
  
  

• The CBA does not require pre-submission of course completion certificates, but retains the right to audit your CPE records. If audited, you will need to provide proof of completion for the courses you claimed.
  
  

• Therefore, ensure that all courses are completed by the deadline and that you have certificates/documentation for each.

• California does not allow carryover of CPE credits to the next renewal cycle.

• All 80 hours must be completed during the current two-year period for each renewal. If you earn more than 80 hours in one cycle, the extra hours cannot be applied to future renewals – they essentially expire.
  
  

• Likewise, if you renew early and take additional courses before your license expiration, those additional hours won’t count toward the next cycle.
  
  
• Plan your CPE accordingly and don’t expect any “rollover” credit. Each cycle’s hours stand alone.

• The CBA recognizes that in some cases a licensee may need a bit more time or may face hardships. Extensions or exemptions can be requested for extenuating circumstances such as serious health issues or active military service.
  
  

• You must apply using the CBA’s exemption/extension request form and provide documentation; extensions are typically granted for between 1 to 6 months depending on the situation.
  
  

• Importantly, there is also a specific provision for those who become subject to certain CPE requirements in the last six months of the cycle. If, for example, you unexpectedly performed a financial audit in the final months before your renewal (thus triggering the 24-hour A&A and 4-hour fraud requirements late in the game), the Board can grant a 6-month extension to complete the A&A, Governmental, or Fraud CPE after your renewal date.
  
  

• This type of extension can be requested on the renewal application itself and does not necessarily require a separate form.

• Remember, extensions are not automatic – you must apply and be approved by the Board. If approved, you would be able to renew conditioned on completing the deficient CPE within the extended period.
  
  

• Technically, California does not have a “grace period” where you can continue practicing without renewal – your license becomes expired immediately after the expiration date if not renewed.
  
  

• However, as noted, if you submit your renewal within 30 days after expiration, you’ll just pay the normal fee (still late, but the delinquency fee kicks in after 30 days).
  
  
• After 30 days, a delinquent renewal fee will be charged (see Fee table below).
  
  

• You can renew a license up to 5 years after it expired; beyond five years, the license is canceled and cannot be renewed (you’d have to reapply for a new license, which could mean re-taking the CPA Exam).
  
  
• It’s far better to avoid this scenario by renewing on time or renewing in inactive status if you need to pause practicing (see Status section).

The CBA conducts random audits of CPE compliance. If selected for audit, you must supply proof of the CPE hours you claimed. California regulations require providers to give evidence of completion, and it’s the CPA’s responsibility to maintain those records.

How long should you keep CPE records?

• It’s recommended to retain your CPE certificates and documentation for at least two renewal cycles (4 years), if not longer. Five years is a common benchmark since providers are required to keep attendance records for 5 years (and 8 years for regulatory review courses).
  
  

• Keeping proof for 4-5 years covers the period in which the Board could reasonably audit you for past renewals. In practice, maintain a file (physical or digital) with all your CPE certificates, including course name, provider, date, and hours.
  
  

• CBA Connect allows you to store your course info, but you should still save the actual certificates in case verification is needed.

• Failing to produce documentation in an audit could result in your renewal being revoked or other disciplinary action, so record retention is vital.

• Renewal fees are paid to the CBA (through CBA Connect if renewing online, via credit/debit card).

• If you renew on time, simply pay the standard renewal fee. If you’re late, you’ll need to include the delinquency fee as well – otherwise your renewal will not be processed. The Board does not have authority to waive the delinquency fee except in very limited documented cases, so it’s strictly enforced.
  
  
• After the CBA receives your renewal application and payment, processing typically takes a few days (they advise allowing up to 10 business days for full approval).
  
  
• During this time your status may show as “Renewal in Process,” but you will still have practice rights as long as you submitted before expiration.
  
  
• Once approved, you’ll receive an updated license card with the new expiration date.

• If you choose to renew in Inactive status (meaning you will not practice or sign as a CPA), you still pay the renewal fee but you do not have to complete any CPE.
  
  

• You must indicate on the renewal that you want to be inactive.

• There’s no penalty or additional cost for being inactive – it’s the same $340 fee. The only difference is you skip the CPE, but you must use the title “CPA, Inactive” whenever you use your designation.
  
  
• Many CPAs maintain an inactive license if they are taking a career break or no longer need an active license, to avoid going expired (which can save them from reapplying or exam retakes later).
  
  

• For those who qualify, Retired status is a special category. Instead of renewing and paying fees every two years, a retired-status CPA pays a one-time $75 and then no renewal fees going forward.
  
  
• To qualify, you must have held a CPA license for at least 20 years (with at least 5 of those years in active status in California).
  
  
• Retired status is intended for CPAs who are truly done with practicing but want to keep the designation (with “CPA, Retired” after their name).
  
  
• No CPE is required in retired status, and at renewal time you just confirm you wish to remain retired (at no cost).
  
  
• If a retired CPA later decides to return to active practice, they would pay the $50 restoration fee and complete the required 80 hours of CPE before reactivating.
  
  

• The most common CPE violation is not meeting the 20/12 annual requirement (i.e. not getting at least 20 hours, including 12 technical, in each year of the cycle).
  
  
• The CBA has been issuing citations for this; for example, in a recent year’s quarter they issued 151 fines in just three months for 20/12 violations.
  
  
• The initial fine is typically around $150 for a first-time CPE shortfall.
  
  
• Repeat CPE violators or those with more egregious deficiencies can face fines up to $5,000.
  
  
• These fines usually come with a citation on your record. The Board may also require you to make up the missing hours. If you continually ignore CPE rules, the matter can be escalated – e.g., referred to the state Attorney General’s office – which could result in formal disciplinary action beyond just a fine.
  
  

• If you attempt to renew active but did not complete the required hours, the CBA will not renew your license in active status.

• You might be given the option to convert to inactive (so you’re not practicing until you complete the CPE) or to request an extension (as discussed earlier) if qualifying circumstances exist.
  
  

• Be truthful on your renewal application – claiming you did 80 hours when you didn’t is a violation in itself. It’s better to go inactive or seek an extension than to falsify the CPE completion statement.
  
  

• In cases of severe non-compliance or false statements, the Board can pursue suspension or even revocation of a CPA’s license.

• While revocation is rare for CPE alone (usually used for serious misconduct), a CPA who outright refuses to comply with CPE over multiple cycles could face suspension of the license until they come into compliance.
  
  

• Practicing on an expired or inactive license (holding out as active without the credential) is illegal and can also lead to disciplinary action.
  
  

• If you fail to complete the A&A or Governmental audit CPE when required, the Board may restrict your ability to perform attest services.
  
  

• For instance, they could mandate that you refrain from signing audit reports until you remedy the CPE shortfall.

• In some states, lack of required A&A hours means you automatically lose the ability to perform audits. California’s approach would be through enforcement if discovered – so don’t risk it.
  
  

• If you perform audits, make sure you have the 24 A&A hours (or 24 governmental) + fraud done.
  
  

• Not completing the 4-hour ethics or the regulatory review when due can also trigger citations or prevent renewal.

• As these are clearly defined sub-requirements, an audit finding that you missed these will likely result in a citation and requirement to complete them ASAP (possibly under a consent order).
  
  

• This is the status under which you are practicing public accounting or holding yourself out as a CPA without any qualifiers.

• CPE Required: Active licensees must fulfill the full CPE requirements we’ve discussed (80 hours every 2 years, with all the specific subject rules) to renew in active status.
  
  

• Only an active CPA license allows you to sign audit reports, tax returns as a CPA, use the CPA title professionally, etc., without limitation. If you hold an active license, you cannot let your CPE lapse – doing so will jeopardize your ability to renew active.
  
  

• If you do not need to practice public accountancy for a period of time, you can maintain your license in an Inactive status. Inactive CPAs do not have to complete any CPE to renew.
  
  

• You still pay the renewal fee biennially, but you simply mark the renewal form for inactive status (and CPE is not required or reported). However, while inactive, you cannot practice as a CPA – this means you may not sign off on financial statements, audits, tax filings or otherwise provide services requiring a CPA license.
  
  
• If you use the title at all, you must clearly state “CPA, Inactive” or “Inactive CPA” after your name.
  
  
• Essentially, inactive status is a graceful parking spot for your license if you’re taking a break (e.g., not working, working in a non-accounting field, or on extended leave).
  
  

• You can remain in inactive status indefinitely as long as you keep paying the renewal fee. But remember: inactive = no CPE, no practice.
  
  

• Retired status is designed for long-time CPAs who are fully retiring from practice. As noted in the fees section, you must apply and qualify for this status (20 years of licensure, of which 5 years were active in CA).
  
  

• CPE Required: None. Retired CPAs do not need to complete continuing education, and they do not pay renewal fees. They must renew biennially by simply confirming their retired status (no fee, no CPE) to keep the license in retired status.
  
  

• While retired, you also cannot practice public accounting (except perhaps behind the scenes consulting, but nothing that requires an active license). If using the title, you must append “(Retired)” or “CPA Retired” to make it clear.
  
  
• The Board can discipline a retired-status CPA if they are found to be practicing – it’s meant for non-practice only.
  
  
• Retired is basically a step beyond inactive for those sure they won’t return to work, but want the prestige of having been a CPA.

• If you currently have an inactive license and want to resume practice, you need to convert back to active status. California requires that you complete 80 hours of CPE in the 24 months before reactivating, essentially the same as if you were renewing active. 
  
  

• This must include all the usual components: 4 hours ethics, the 2-hour regulatory review if it’s been over 6 years, 24 hours A&A (and fraud 4 hr) if you engaged in attest work during that period, etc.
  
  

• In other words, to go active you need to catch up on CPE as if you had been active. There’s a specific Status Conversion Form (Form 11L-19) to fill out and submit to the CBA, along with documentation of your CPE, if you’re converting more than 90 days before your next renewal.
  
  

• If you time it with your normal renewal (i.e., within 90 days of expiration), you can just renew online as active by providing the CPE information. 
  
  
• Once approved, your status switches to active and you can practice again. Keep in mind, after reactivating you’ll be on the regular 2-year cycle again and must continue doing CPE to stay active.
  
  

• If you are in retired status and later wish to practice again, the process is similar to coming back from inactive. You must complete 80 hours of CPE in the prior 24 months (with the same breakdown of ethics, etc.), pay a $50 restoration fee, and submit an application to restore to active.
  
  

• The Board treats this essentially like converting an inactive license, with the addition that you pay a smaller fee since you hadn’t been paying renewal fees. Once restored, you’re back to active status with a current license.
  
  

• If you neither renew active nor inactive and let your license expire, you have up to 5 years to renew it by paying all back fees and meeting CPE.
  
  

• To renew an expired license as active, you must complete the required 80 hours for the last two-year period before you can reinstate (plus any catch-up for specialized requirements).
  
  

• If your license was expired in total for a full two-year cycle, effectively the same rules as inactive-to-active apply (because you didn’t do CPE while expired).
  
  

• After 5 years expired, a license is canceled and you would need to reapply as a new licensee (which could mean re-taking exams if the Board does not grant an exception).
  
  

• Maintaining at least an inactive status can save you from that worst-case scenario.
  
  

• Many CPAs who got licensed in 2022 had their first renewal occur in 2023 or 2024. As discussed, the CPE hours for a first renewal are prorated – you needed 20 hours for each full 6-month period since licensure.
  
  
• Often this meant substantially fewer than 80 hours. Notably, if your initial license period was less than 2 years (which it almost certainly was if licensed in 2022), the CBA did not require you to complete the 4-hour ethics or the 4-hour fraud CPE for that first short cycle.
  
  
• Those requirements kick in only when you have a full 80-hour requirement. So, for example, a CPA licensed in mid-2022 with a renewal in 2024 may have only needed ~60 hours and had no ethics course required in that span.
  
  

• By 2025, however, those individuals will be in their second renewal cycle (likely a full two-year cycle).

• That means the standard rules now fully apply: a 2022 licensee renewing in 2025 or 2026 must complete the full 80 hours, including 4 hours of ethics and any other applicable specific subject requirements. Plan ahead for this jump from a prorated requirement to the full requirement.
  
  

• A significant change effective July 1, 2024 is the requirement that new licensees complete a 2-hour Regulatory Review course in their first renewal.
  
  

• CPAs who were licensed in 2022 are not subject to this new first-renewal rule (since it only applies to licenses issued July 2024 and later). Instead, those 2022 licensees will follow the original schedule: they must take a regulatory review course by their third renewal (within 6 years of initial licensure).
  
  
• For example, if you got licensed in 2022, your first renewal was 2023/24, second will be 2025/26, and your regulatory review course would be due by your 2028 renewal (six years after licensure). Contrast that with someone licensed in late 2024: that person must do the REG review course by their first renewal in 2026.
  
  

• So, the new rule doesn’t retroactively affect 2022 folks’ first renewal, but it’s something to be aware of for colleagues licensed after mid-2024. Also, note the PETH exam substitution: CPAs licensed after July 1, 2024 who took the CalCPA ethics exam (PETH) for licensure can count it for their regulatory review requirement.
  
  
• Those licensed in 2022 likely also took the PETH exam as a licensing requirement, but under the old rules that exam did not count for any CPE.
  
  

• Unfortunately, if you got your license before the cutoff, you can’t retroactively use PETH for CPE credit. The new allowance applies only to those in the specified date range.
  
  

• After 2022, California formally adopted nano-learning and updated CPE standards in line with NASBA’s 2016 CPE model. If you’ve been licensed for a while, you might recall that in the past, the smallest credit unit was 0.5 hours and “nano” 10-minute courses weren’t recognized. As of the current rules, you can earn credit in one-fifth hour increments (0.2) for nano-learning.
  
  

• So by 2025, feel free to take advantage of these micro-learning opportunities for quick bursts of education. Just remember, as stated, you can’t fulfill ethics or fraud requirements with 0.2 segments – those still need at least 1.0 hour courses.
  
  

• For CPAs who got their license in 2022, this might simply mean you have more flexibility now in how you get your hours (perhaps you didn’t consider nano CPE earlier, but it’s firmly an option by 2025).
  
  

• While not a “CPE rule,” it’s worth noting that the renewal fee increase from $280 to $340 after June 2024 is a change that affects all licensees, including those from 2022.
  
  
• If your first renewal was in early 2024, you paid the old fee; your next renewal in 2025 or 2026 will reflect the higher fee. Always check the current fee when budgeting for renewal.
  
  

• The CBA continually evaluates CPE rules. Since 2022, there has been growing emphasis on topics like cybersecurity, ESG (environmental, social, governance) reporting, and other emerging areas.
  
  

• While not yet mandated as specific hours, don’t be surprised if future updates introduce new topic requirements or allow certain new categories of credit.
  
  

• As of 2025, the core required subjects remain ethics, regulatory review, A&A/governmental (for auditors), and fraud as described above.