California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 80.2 - Continuing Education Requirements Following Conversion or Restoration to Active Status During the Renewal Period

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All continuing education required by this
				section must be completed on or after the date of conversion, or restoration,
				to active status.
(b) Once a
				license is converted, or restored, to an active status, the licensee must
				complete 20 hours of continuing education as described in Section
				87(a)(2) and
				(a)(3) for each full six month period from
				the date of license status conversion to the next license expiration date in
				order to fulfill the continuing education requirement for license renewal. If
				the time period between the date of license status conversion and the next
				license expiration date is less than six full months, no continuing education
				is required for license renewal.
(c) Once a license is converted, or restored,
				to an active status, a licensee who engages in financial or compliance auditing
				of a governmental agency at any time between the date of license status
				conversion, or restoration, and the next license expiration date shall complete
				six hours of governmental auditing continuing education as part of each 20
				hours of continuing education required under subsection (b). Continuing
				education in the areas of governmental accounting and auditing shall meet the
				requirements of Section
				87(c). A licensee
				who meets the requirements of this subsection shall be deemed to have met the
				requirements of subsection (d).
(d)
				Once a license is converted, or restored, to an active status, a licensee who
				engages in audit, review, compilation, or attestation services at any time
				between the date of license status conversion, or restoration, and the license
				expiration date shall complete six hours of continuing education in accounting
				and auditing as part of each 20 hours of continuing education required under
				subsection (b). Continuing education in the areas of accounting and auditing
				shall meet the requirements of Section
				87(d).
(e) Once a license is converted, or restored,
				to an active status, a licensee who provides preparation engagements as his/her
				highest level of service at any time between the date of license status
				conversion, or restoration, and the next license expiration date shall complete
				a minimum of two hours of continuing education in courses described in Section
				87(e) as part of
				each 20 hours of continuing education required under subsection (b).
(f) If a license expired as defined in
				Section 81(b)(2) after
				the expiration date immediately following conversion to active status, the
				licensee must complete an additional 20 hours of continuing education as
				described in Section
				87(a)(2) and
				(a)(3) for each full six month period from
				the date of license expiration to the date on which the licensee applies for
				license renewal, up to a total of 80 hours of continuing education in order to
				renew. If the time period between the date the license expired and the date on
				which the licensee applies for license renewal is less than six full months, no
				additional continuing education is required for license renewal.
(1) All continuing education required by this
				section shall be completed in the two-year period immediately preceding the
				date on which the licensee applies for license renewal. If the date the
				licensee applies for license renewal is less than two years from the date of
				license status conversion, all continuing education must be completed on or
				after the date of license status conversion.
(2) A licensee who is required to complete a
				total of 80 hours of continuing education pursuant to this subsection shall
				also complete, as a part of the 80 hours, the following:
(A) Four hours of ethics education pursuant
				to Section
				87(b).
(B) If the licensee is subject to the
				continuing education requirements of subsection (c), (d), or (e), four hours of
				continuing education specifically related to the prevention, detection, and/or
				reporting of fraud affecting financial statements. This continuing education
				shall not be part of the continuing education required by subsection (c), (d),
				or (e).