California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87 - Basic Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				80 Hours.
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, and meet the
				  reporting requirements described in Section
				  89(a). A licensee
				  engaged in the practice of public accountancy as defined in Section
				  5051
				  of the Business and Professions Code is required to hold a license in an active
				  status. No carryover of continuing education is permitted from one license
				  renewal period to another.
(1) A
				licensee renewing a license in an active status, shall complete 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 as described in
				subsection (a)(2).
(2) Licensees
				shall complete a minimum of 50 percent of the required continuing education
				hours in the following technical subject areas: accounting, auditing, fraud,
				taxation, consulting, financial planning, business law, economics, management
				services, statistics, ethics as defined in subsection (b), regulatory review as
				defined in Section
				87.8, computer and information
				technology (except for word processing), and specialized industry or government
				practices that focus primarily upon the maintenance and/or enhancement of the
				public accounting skills and knowledge needed to competently practice public
				accounting.
(3) Licensees may claim
				no more than 50 percent of the required number of continuing education hours in
				the following nontechnical subject areas that contribute to the professional
				competence of a licensee:
(A) Behavioral
				ethics (e.g., ethical decision-making; personal ethics; diversity, equity and
				inclusion; etc.).
(B) Business
				management and organization (e.g., organization of a public accounting
				practice, etc.).
(C) Communications
				and Marketing (e.g., business presentations; business writing; social media;
				customer communications; marketing professional services; etc.).
(D) Computer software and applications (e.g.,
				courses in the general use of software used in a business environment,
				etc.).
(E) Personal Development
				(e.g., career planning; leadership; time management; etc.).
Personnel/Human resources (e.g., attracting; motivating;
				  developing and retaining employees; social justice in staff recruitment and
				  retention; etc.).
(F)
				Production (e.g., operations management; inventory management; supply
				operations, etc.).
(4)
				Programs in the following subject areas are not acceptable continuing
				education: personal growth, self-realization, spirituality, personal health
				and/or fitness, sports and recreation, foreign languages and cultures and other
				subjects which will not contribute directly to the professional competence of
				the licensee.