California: CPE, firm permit and peer review rules for CPAs.

This page lists what the California board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

California, field by field.

Board of accountancy

California Board of Accountancy (Department of Consumer Affairs)

CPE hours & reporting period

80 hours in the two-year period preceding license expiration; the license expires on the last day of the licensee's birth month every other year; minimum 20 hours each year including 12 technical. 16 CCR § 87(a): "As a condition for renewing a license in an active status, a licensee shall complete at least 80 hours of continuing education in the two-year period immediately preceding license expiration"; § 87(a)(1): "a minimum of 20 hours in each year of the two-year license renewal period, with a minimum of 12 hours of the required 20 hours in technical subject areas"; § 87(a)(2): a minimum of 50 percent (40 hours) in technical subject areas; "No carryover of continuing education is permitted from one license renewal period to another" (§ 87(a)). Bus. & Prof. Code § 5070.5(a)(1): a permit "expires at 12 midnight on the last day of the month of the legal birthday of the licensee during the second year of a two-year term if not renewed." Additional subject requirements when applicable: 24 hours governmental auditing (§ 87(c)); 24 hours accounting and auditing for licensees who plan, direct, perform substantial portions of or report on an audit, review, compilation or attestation service (§ 87(d)); 8 hours for preparation engagements as highest level of service (§ 87(e)); plus 4 hours fraud for anyone subject to (c), (d) or (e) (§ 87(f)). New licensees: a two-hour Regulatory Review course plus 20 hours for each full six-month period from issuance to the first expiration (§ 87.1). CBA CE Quick Reference Guide: "As of January 2026, licensees simply need to certify they have completed all applicable CE requirements at the time of renewal" and should keep CE records for four years for audit; the CBA Renewal Information page states the CBA conducts random audits.

Ethics CPE requirement

4 hours per two-year period plus a 2-hour California-specific Regulatory Review course every six years. 16 CCR § 87(b): "A licensee renewing a license in an active status shall complete four hours of the 80 hours of continuing education required pursuant to subsection (a) in an ethics course." § 87.8(a): "In order to renew a license in an active status, a licensee shall, within the six years preceding the license expiration date, complete a continuing education course on the provisions of the California Accountancy Act and the California Board of Accountancy Regulations ... The course shall be a minimum of two hours, and a licensee shall select from a list of Board-approved courses." The two courses are not interchangeable (CBA CE Quick Reference Guide: "this course is not interchangeable with the ethics course").

CPA firm permit / registration

Accountancy partnerships and accountancy corporations must be registered with the CBA and renew every two years; the Act defines a firm as a sole proprietorship, a corporation, or a partnership (Bus. & Prof. Code § 5035.1), and the CBA's renewal materials treat sole proprietors as reporting peer review information with their individual license renewal; out-of-state firms performing specified attest services for California-headquartered entities must register. Bus. & Prof. Code § 5070(a): "Permits to engage in the practice of public accountancy in this state shall be issued by the board only to holders of the certificate of certified public accountant issued under this chapter and to those partnerships, corporations, and other persons who, upon application approved by the board, are registered with the board under this chapter." § 5072(a): "No persons shall engage in the practice of accountancy as a partnership unless the partnership is registered by the board." § 5070.5(b): "A permit to practice as an accountancy partnership or an accountancy corporation expires at 12 midnight on the last day of the month in which the permit was initially issued during the second year of a two-year term if not renewed." § 5096.12(c): "A firm that provides the services described in subdivision (c) of Section 5096 shall obtain a registration from the board"; such out-of-state registrations renew on the last day of the month of initial approval every second year (16 CCR § 20(b)(1)). CBA Renewal Information page: a corporation (COR) "must have at least one shareholder with an active California CPA or PA license" and a partnership (PAR) "must have at least two partners, and at least one must have an active California CPA or PA license"; both renew with a shareholder or partner reporting worksheet and Form PR-1. The CBA Applicants page lists firm licensure, fictitious name registration and out-of-state firm registration as separate applicant paths.

Peer review requirement

Required every three years for firms with an accounting and auditing practice, including compilations; preparation-engagement-only firms are excluded. Bus. & Prof. Code § 5076(a): "In order to renew its registration in an active status or convert to an active status, a firm, as defined in Section 5035.1, shall have a peer review report of its accounting and auditing practice accepted by a board-recognized peer review program no less frequently than every three years." 16 CCR § 40(a): once every three years to renew; § 40(b): a firm performing such services for the first time "shall have a peer review report accepted by a Board-recognized peer review program within 18 months of the date it completes those services." § 42(a)(2) excludes "Firms, which as their highest level of work, perform only preparation engagements (with or without disclaimer reports) in accordance with the provisions of the Statements on Standards for Accounting and Review Services (SSARS)." § 45(a): at renewal a firm "shall report to the Board specific peer review information as required on Form PR-1 (Rev. 10/24)." CBA flowchart (Rev 10/17): services under SASs, SSARS, SSAEs, Government Auditing Standards and PCAOB non-issuer audits trigger peer review. CBA Renewal Overview (Revised 8/26/2022): "all sole proprietors must report peer review information to the CBA by completing and submitting the PR-1 Form with their license renewal application." The CBA Peer Review Enrollment page: the only Board-recognized program is the AICPA Peer Review Program, administered in California by CalCPA.

Licence renewal cycle

Two years; expires at midnight on the last day of the licensee's birth month in the second year (Bus. & Prof. Code § 5070.5(a)(1); CBA Renewal Overview: "A CPA/PA license expires every other year, at midnight, on the last day of a licensee's birth month, with the year of expiration based upon the licensee's birth year."). Renewal requires the application, fee and evidence of CE compliance (§ 5070.5(a)(2)). Renewals are completed in CBA Connect; a paper renewal application is not mailed (CBA Renewal Information page). Renewal fees (CBA Renewal Information page): CPA license expiring after June 30, 2026, $400 (before July 1, 2026, $340); COR or PAR license expiring after June 30, 2026, $520 (before July 1, 2026, $400); a 2.3% transaction fee applies to CBA Connect payments on or after July 1, 2026.

Mobility / practice privilege

Yes, without notice or fee, subject to conditions. Bus. & Prof. Code § 5096(a): "An individual whose principal place of business is not in this state and who has a current and active license, certificate, or permit to practice public accountancy from another state may, subject to the conditions and limitations in this article, engage in the practice of public accountancy in this state under a practice privilege without obtaining a certificate or license under this chapter." § 5096(b): "a notice, fee, or other requirement shall not be imposed on that individual by the board." § 5096(c): audits or reviews, certain compilations and examinations of prospective financial information for an entity headquartered in California may be performed only through a firm registered under § 5096.12. § 5096(d) sets conditions, including ceasing to exercise the privilege after specified discipline, convictions or bars (§ 5096(d)(6)-(9)); § 5096(e) requires notice to the Board within 15 calendar days of ceasing practice; § 5096(h) requires advance notification and written Board permission for individuals with listed events (discipline, reinstatement after suspension or revocation, denial of a license, criminal conviction or pending charges, or other disqualifying conditions) within the preceding seven years. § 5096.12(a): an out-of-state CPA firm with no California office may practise through a practice privilege holder.