What is the annual CPE minimum for California CPAs?

California CPAs must meet two annual minimums every year within their biennial cycle: (1) a minimum of 20 total CPE hours each year, and (2) of those 20 hours, at least 12 must be in technical subjects. These are separate requirements — meeting 20 hours but including fewer than 12 technical hours violates the technical subject minimum. The two annual minimums exist alongside the 80-hour biennial total. You cannot complete all 80 hours in a single year and satisfy the other year's annual minimum.

What counts as a technical subject for California CPA CPE?

Technical subjects for California CPA CPE include: accounting and auditing (GAAP, GAAS, FASB, GASB, PCAOB standards), tax (federal, state, international), accounting information systems, financial planning, estate planning, business law, and management advisory services when related to accounting or finance. Non-technical subjects include personal development, communications, marketing, and general management topics not directly related to accounting or finance. Technical subjects count toward the 12-hour annual technical minimum; non-technical subjects count only toward the 20-hour annual total and are capped at 50% of the 80-hour biennial requirement (40 hours maximum).

What are California's ethics CPE requirements for CPAs?

California CPAs must complete 4 hours of ethics CPE per 2-year renewal cycle. Unlike some states, California does not require California-specific ethics content — any NASBA-approved ethics course covering professional ethics, AICPA Code of Professional Conduct, or similar content qualifies. The 4 ethics hours count toward your 80-hour biennial total and toward your annual minimums. Important: ethics hours must be completed by a qualified live or self-study provider; nano-learning (1/5-hour increments) cannot be used to satisfy the ethics requirement.

What is the California CPA Regulatory Review requirement?

The Regulatory Review is a separate 2-hour CPE course required of all California CPAs once every 6 years. It covers the California Accountancy Act, California Board of Accountancy (CBA) regulations, and professional ethics and conduct standards as they apply in California. The Regulatory Review is NOT the same as the 4-hour ethics requirement — both are required. The Regulatory Review course must be provided by a CBA-approved provider; the CBA offers a free online course. Nano-learning cannot satisfy the Regulatory Review requirement. Most California CPAs complete their Regulatory Review in the renewal cycle that falls within their 6-year window.

Is the Regulatory Review the same as ethics CPE in California?

No — they are separate requirements. California CPAs need BOTH: (1) 4 hours of ethics CPE per 2-year renewal cycle, AND (2) 2 hours of Regulatory Review every 6 years. The Regulatory Review covers California-specific laws (the Accountancy Act and CBA regulations); ethics CPE can be any qualifying NASBA-approved content. Completing one does not satisfy the other. In the renewal cycle that falls in your Regulatory Review window, you will need both your 4 ethics hours AND your 2 Regulatory Review hours.

Can California CPAs use self-study (on-demand) for all their CPE?

California imposes no percentage cap on self-study delivery formats — you can satisfy 100% of your 80-hour biennial requirement through self-study or on-demand courses if you choose. However, there is a 50% cap on non-technical subject content (maximum 40 hours of non-technical out of 80), but this is a content cap, not a delivery-format cap. Important exception: nano-learning courses (1/5-hour increments) cannot be used to satisfy the ethics, fraud, or Regulatory Review requirements, which require standard-length courses.

Can California CPAs carry over excess CPE hours?

No. California does not permit carryover of excess CPE hours from one renewal cycle to the next. Hours completed beyond your 80-hour biennial requirement do not carry forward. Additionally, because annual minimums apply (20 total/year and 12 technical/year), you cannot pre-complete future years' requirements. Each year within your cycle must independently satisfy the annual minimums.

Do California CPAs need a NASBA-approved provider for CPE?

No. California does not require NASBA National Registry provider registration for CPE sponsors. This makes California's provider market broader than most states. CPE providers must meet CBA content and quality standards, but formal NASBA registration is not required. For the Regulatory Review specifically, the provider must be CBA-approved. For ethics CPE, any provider meeting quality standards qualifies. California CPAs should verify that a provider's courses meet CBA standards rather than relying solely on NASBA Registry status.

How do I find my California CPA renewal date?

Your California CPA license expires on the last day of your birth month in your renewal year. To confirm the exact expiration date: (1) Log in to BreEZe (breeze.ca.gov) — your renewal date is displayed on your license record; (2) Use the CBA's public license lookup at search.dca.ca.gov and search by your name or license number; (3) Check any previous CBA renewal notice mailed to your address of record. The CBA typically mails renewal notices about 60–90 days before your expiration date. If you are unsure of your renewal year (odd vs. even), your license number or BreEZe account will confirm it.

California CPA CPE Requirements 2026 — Birth Month Biennial, 80 Hours, 20hr Annual Min, Ethics & Regulatory Review

Q: How many CPE hours do California CPAs need?

California CPAs must complete 80 hours of continuing professional education (CPE) in each 2-year renewal cycle. Within those 80 hours, there are two annual minimums that apply every single year of the cycle: (1) at least 20 total CPE hours per year, and (2) at least 12 of those 20 hours must be in technical subjects. These annual minimums cannot be front-loaded or back-loaded — you must meet both the 20-hour total and 12-hour technical minimum in each individual year.

Q: When is the California CPA CPE deadline?

California CPA licenses renew on the last day of your birth month, every two years. There is no single universal deadline for all California CPAs — your deadline is personalized to your birth month. For example, if you were born in March, your CPA license expires on March 31 of your renewal year. Your CPE must be completed by the license expiration date (your birth month end). To find your specific renewal date, log in to CBA's BreEZe online portal at breeze.ca.gov or check your license record at search.dca.ca.gov.

Q: Do California CPAs need auditing and accounting (A&A) CPE hours?

California requires A&A CPE only for CPAs who provide certain services, not for all licensees. Attest CPAs (those signing audit or review reports) must complete 24 hours of A&A CPE per 2-year renewal cycle. CPAs who perform substantial attest work must also complete 4 hours of fraud CPE per cycle. Government auditors must complete 24 hours of government CPE per cycle (may overlap with A&A). CPAs who do not perform attest services have no A&A or fraud CPE requirement beyond the standard technical subject minimum.

Quick Summary — California CPA CPE at a Glance

CPE & License Deadline

Birth Month End

Last day of birth month · Every 2 years · Personalized

Annual Minimum

20 + 12 hrs

20 total/year + 12 technical/year · Both required annually

Biennial Total

80 Hours

Per 2-year renewal cycle · No carryover

Requirement	California Rule	Notes
Total CPE (biennial)	80 hours/2-year cycle	Must include annual minimums each year
Annual total minimum	20 hours/year	Required every year of the cycle — not front-loadable
Annual technical minimum	12 hours/year	Of the 20 annual hours, at least 12 must be technical subjects
CPE deadline	Last day of birth month	Personalized — biennial, every 2 years
License renewal	Birth month (biennial)	Via BreEZe (breeze.ca.gov)
Ethics CPE	4 hours/cycle	Any NASBA-qualified ethics content; no CA-specific required
Regulatory Review	2 hours/6 years	Separate from ethics; CBA-approved course; CA Accountancy Act
A&A CPE (attest CPAs)	24 hours/cycle	Only for CPAs signing audit/review reports
Fraud CPE (substantial attest)	4 hours/cycle	Only for CPAs performing substantial attest services
Government CPE	24 hours/cycle	Only for government auditors
Non-technical cap	50% (40 hrs max/cycle)	Content cap — max 40 hours non-technical subjects per cycle
Self-study cap	None (delivery format)	100% self-study permitted (no delivery-format cap)
Nano-learning	1/5-hour (12-min) increments	Cannot satisfy ethics, fraud, or Regulatory Review
Carryover	None	Excess hours do not carry to next biennial cycle
NASBA provider required	No	Providers need not be NASBA-registered; CBA standards apply
New licensee	Prorated	Based on months remaining in initial renewal cycle
Record retention	4 years	Self-attestation at renewal; CBA may audit post-renewal
CPA population	~65,000 active	Largest CPA jurisdiction in the United States
Regulator	California Board of Accountancy (CBA)	dca.ca.gov/cba

Understanding California's Birth-Month Biennial Deadline

California is one of a small number of states that uses a personalized birth-month renewal schedule rather than a fixed statewide date. Your CPA license expires on the last day of your birth month, every two years. This means no two CPAs necessarily share the same deadline.

How to find your California CPA renewal date: Log in to BreEZe (breeze.ca.gov) — your license expiration date is shown on your account dashboard. Alternatively, search the public CBA license database at search.dca.ca.gov using your name or license number. The CBA mails paper renewal notices approximately 60–90 days before your expiration date, but do not rely solely on postal mail.

Birth Month	License Expiration (Example — Even Renewal Year)	Example CPE Period
January	January 31, 2026 (or 2028)	February 1, 2024 – January 31, 2026
March	March 31, 2026 (or 2028)	April 1, 2024 – March 31, 2026
June	June 30, 2026 (or 2028)	July 1, 2024 – June 30, 2026
September	September 30, 2026 (or 2028)	October 1, 2024 – September 30, 2026
December	December 31, 2026 (or 2028)	January 1, 2025 – December 31, 2026

Your renewal year is fixed in a 2-year alternating pattern. If your license expires in 2026, your next renewal is 2028. If 2027, then 2029. The CBA can confirm which renewal year applies to your specific license number.

Annual CPE Minimums: 20 Total Hours + 12 Technical Hours Per Year

California's annual minimums are one of its most important — and most misunderstood — requirements. While the biennial total is 80 hours, you cannot satisfy that total by completing all 80 hours in one year and zero in the other.

Both annual minimums apply independently each year: In Year 1 of your biennial cycle, you must complete at least 20 total CPE hours, of which at least 12 must be in technical subjects. In Year 2, the same applies again independently. Excess hours from Year 1 do not reduce Year 2's annual minimum.

Year in Cycle	Minimum Total CPE	Minimum Technical CPE	Maximum Non-Technical
Year 1	20 hours	12 hours	8 hours (within Year 1's 20)
Year 2	20 hours	12 hours	8 hours (within Year 2's 20)
Biennial Total	80 hours combined	24 hours minimum total	40 hours maximum (50% cap)

The practical implication: you must earn at least 20 hours every 12-month period within your cycle. If your biennial cycle is, for example, April 1, 2024 through March 31, 2026, then the first year (April 2024–March 2025) requires 20 hours with 12 technical, and the second year (April 2025–March 2026) requires the same.

Technical Subjects — What Qualifies

Technical subjects include the core disciplines of accounting and finance. At least 12 hours per year must come from this list.

Technical Subjects	Non-Technical Subjects (capped at 50%)
Accounting & auditing (GAAP, GAAS, FASB, GASB) Taxation (federal, state, international) Management advisory services (accounting/finance related) Accounting information systems Financial statement analysis Estate planning, financial planning Business law (as it relates to accounting practice) Economics (as applied to accounting/finance) Ethics & professional responsibility Governmental accounting	Personal development & communication General management (not accounting-specific) Marketing & sales Leadership & team management Human resources (general) Technology (general, not accounting systems) Public speaking / presentation skills

Technical Subjects

Non-Technical Subjects (capped at 50%)

Accounting & auditing (GAAP, GAAS, FASB, GASB)
Taxation (federal, state, international)
Management advisory services (accounting/finance related)
Accounting information systems
Financial statement analysis
Estate planning, financial planning
Business law (as it relates to accounting practice)
Economics (as applied to accounting/finance)
Ethics & professional responsibility
Governmental accounting

Personal development & communication
General management (not accounting-specific)
Marketing & sales
Leadership & team management
Human resources (general)
Technology (general, not accounting systems)
Public speaking / presentation skills

50% non-technical cap: No more than 40 of your 80 biennial hours can be in non-technical subjects. This is a content cap on what subjects count — not a cap on delivery format (you can still take on-demand courses for technical subjects without limit).

Ethics CPE: 4 Hours Per Biennial Cycle

California requires 4 hours of ethics CPE per 2-year renewal cycle. Unlike some states, California does not mandate California-specific ethics content for this requirement — any qualifying NASBA-approved ethics course covering professional ethics principles, the AICPA Code of Professional Conduct, or similar content satisfies the requirement.

Ethics Requirement	Hours	Content	Frequency
Professional ethics CPE	4 hours/cycle	AICPA Code, professional ethics, NASBA-approved	Per 2-year renewal cycle
California-specific ethics content	Not required for ethics	Covered separately in Regulatory Review	Regulatory Review only

Ethics CPE counts toward annual minimums: Your 4 ethics hours count toward both the 80-hour biennial total AND the annual minimums. You can spread them across both years (e.g., 2 hours in Year 1 and 2 hours in Year 2) — both satisfy the annual total minimum. Ethics hours are counted as technical subject hours.

Nano-learning cannot satisfy ethics: Ethics CPE must be completed through standard-length courses. California's 1/5-hour (12-minute) nano-learning format is not permitted for satisfying the 4-hour ethics requirement. You must use a qualifying course of at least 50-minute-per-credit-hour duration.

Regulatory Review: 2 Hours Every 6 Years (Separate from Ethics)

California CPAs must complete a 2-hour Regulatory Review course once every 6 years. This is a completely separate requirement from the 4-hour ethics CPE and is not interchangeable with ethics hours.

Two different requirements: California requires BOTH (1) 4 hours of ethics CPE per biennial cycle AND (2) 2 hours of Regulatory Review every 6 years. In the biennial cycle that falls within your 6-year Regulatory Review window, you will need both your 4 ethics hours and your 2 Regulatory Review hours.

Characteristic	Ethics CPE (4 hrs/cycle)	Regulatory Review (2 hrs/6 yrs)
Frequency	Every 2-year renewal cycle	Once every 6 years
Content	Professional ethics, AICPA Code, or similar	California Accountancy Act & CBA regulations
Provider	Any NASBA-qualified provider	Must be CBA-approved (free CBA online course available)
Nano-learning OK?	No	No
Counts toward 80hr total?	Yes	Yes (2 hours count toward biennial total)
Interchangeable?	No — completing one does not satisfy the other

The CBA provides a free 2-hour Regulatory Review course on its website (dca.ca.gov/cba). This is the most straightforward way to satisfy the requirement. Third-party CBA-approved providers also offer qualifying courses.

Attest & Audit CPE: 24 Hours for Attest CPAs

California's A&A requirement applies only to CPAs who perform attest services — unlike Michigan, where the A&A mandate applies to all CPAs regardless of practice area.

CPA Practice Type	A&A Requirement	Additional Requirement
Attest CPAs (sign audit/review reports)	24 hours A&A CPE per 2-year cycle	4 hours fraud CPE if substantial attest work
Government auditors	24 hours government CPE per 2-year cycle	May overlap with A&A hours
Tax CPAs (no attest services)	None beyond technical minimum	—
Industry / corporate CPAs (no attest)	None beyond technical minimum	—
Consulting CPAs (no attest)	None beyond technical minimum	—

"Substantial attest work" defined: The 4-hour fraud CPE requirement applies to CPAs who perform a substantial portion of their professional services in attest engagements — broadly interpreted as those for whom audit and review engagements are a meaningful part of their practice. If in doubt, the CBA recommends completing the fraud CPE requirement. It counts toward your A&A hours and biennial total.

Nano-Learning: 1/5-Hour (12-Minute) Increments

California accepts nano-learning CPE — courses measured in 1/5-hour (0.2-hour or 12-minute) increments rather than the standard 50-minute contact hour. This allows California CPAs to take short, focused courses that count toward their biennial total.

Nano-Learning Rules	Details
Minimum unit	1/5 hour (0.2 hours / 12 minutes)
Counts toward biennial 80-hour total?	Yes
Counts toward annual minimums (20 total, 12 technical)?	Yes
Can satisfy ethics requirement (4 hrs/cycle)?	No — standard-length courses required
Can satisfy fraud requirement (4 hrs/cycle)?	No — standard-length courses required
Can satisfy Regulatory Review (2 hrs/6 yrs)?	No — standard-length courses required
Provider requirement	Must meet CBA content standards; NASBA registration not required

No Carryover

California does not permit carryover of excess CPE hours from one biennial renewal cycle to the next. Hours completed beyond 80 in your current cycle do not carry forward to reduce requirements in your next cycle.

No banking strategy: If you complete 90 hours in your current 2-year cycle, the extra 10 hours are forfeited. Your next cycle begins fresh with a new 80-hour requirement and new annual minimums. This is different from states like Utah (40-hour carryover) or West Virginia (20-hour carryover). Plan to meet — not greatly exceed — your requirements.

New Licensee CPE Rules

California CPAs who receive their initial CPA license during a biennial renewal cycle have prorated CPE requirements based on how many months remain in that cycle when they are licensed.

Months Remaining in Cycle at Licensure	Approximate CPE Required	Notes
24 months (full cycle)	80 hours	Licensed at start of cycle — full requirement
18 months	~60 hours	Prorated; annual minimums still apply proportionally
12 months	~40 hours	Prorated to approximately one year
6 months or fewer	~20 hours (or exempt)	Contact CBA for exact proration; short cycles often reduced

New licensee tip: The CBA calculates your prorated CPE requirement at the time of initial licensure. Your first BreEZe renewal notice will specify the exact number of hours required for your first partial cycle. Start earning CPE from your licensure date rather than waiting until close to renewal.

No NASBA Provider Requirement — What This Means

California is distinctive in not requiring CPE providers to be registered with the NASBA National Registry. This broadens your course options significantly.

Provider Type	Qualifies in California?	Notes
NASBA National Registry sponsors	Yes — automatically	Most major CPE providers; safest choice
Non-NASBA providers meeting CBA standards	Yes	Must meet CBA content and quality standards
Regulatory Review providers (CBA-approved list)	Yes — for Regulatory Review only	Must be on CBA-approved provider list specifically for Regulatory Review
Employer-sponsored in-house training	Potentially — if meets CBA standards	Contact CBA or verify against published standards

Caveat for Regulatory Review: For the Regulatory Review specifically, providers must be on the CBA's approved list. The general "no NASBA required" rule does not relax the Regulatory Review's provider requirement. Check dca.ca.gov/cba for the current approved provider list.

California CPA CPE vs. Large & Western States

California's personalized birth-month deadline and dual annual minimums set it apart from most large states and all of its western neighbors.

State	Total Hours	Cycle	Deadline	Annual Min	Ethics	A&A Req	Non-Tech Cap
California (CA)	80/2yr	Biennial	Birth month	20/yr + 12 tech/yr	4/cycle + 2hr Reg Review/6yr	24 hrs (attest only)	50% (40 hrs)
Texas (TX)	120/3yr	Triennial	Birth month (last day)	20/yr (rolling 3yr avg)	4/3yr (TX-specific required)	None specified	50% (60 hrs)
New York (NY)	40/yr	Annual	Jul 31 triennial renewal	24 hrs formal/yr	4/3yr (NY-specific required)	24 hrs for attest/3yr	None stated
Florida (FL)	80/2yr	Biennial	Jun 30 (odd years)	20/yr	4/2yr (FL law & rules req'd)	8 hrs (attest)	None stated
Oregon (OR)	80/2yr	Biennial	Jun 30 (even or odd by permit)	24/yr (above 20-hr norm)	4/2yr (OR-specific required)	None (general)	20% (16 hrs)
Washington (WA)	120/3yr	Triennial	Birth month (annually renewable)	20/yr	4/3yr	24 hrs (attest/3yr)	None stated
Nevada (NV)	80/2yr (40/yr)	Annual renewal	Dec 31 annual	20/yr	2/yr	8 hrs (attest work done)	None stated

Renewal Process — BreEZe Portal

California CPA licenses renew through BreEZe, the California Department of Consumer Affairs' online licensing portal.

Step	Detail
Portal	BreEZe — breeze.ca.gov
Renewal deadline	Last day of your birth month, biennially
CPE self-attestation	Attest CPE completion in BreEZe renewal application
Documentation at renewal	Not submitted — kept on file for potential CBA audit
Post-renewal audit	CBA may request CPE records after renewal
Record retention	4 years from end of each CPE year
Late renewal	License goes delinquent after birth month end; late fees apply; reinstatement may require additional CPE
Inactive status	Reduced CPE requirements; cannot use CPA title in public practice

Official Resources & Contacts

Resource	Contact / Link
California Board of Accountancy (CBA)	dca.ca.gov/cba
BreEZe license renewal portal	breeze.ca.gov
Public license lookup	search.dca.ca.gov
CBA mailing address	2450 Venture Oaks Way, Suite 300, Sacramento, CA 95833
CBA phone	(916) 263-3680
CBA email	[email protected]
Free Regulatory Review course	dca.ca.gov/cba (search "Regulatory Review")
CalCPA (California Society of CPAs)	calcpa.org — (800) 922-5272
NASBA National Registry (optional)	nasbaregistry.org
CPE statutes (CBA regulations)	California Business & Professions Code § 5026–5028; CBA Regulations § 87–87.8

Frequently Asked Questions

How many CPE hours do California CPAs need?

California CPAs must complete 80 CPE hours per 2-year biennial renewal cycle. There are also two annual minimums that apply every year within the cycle: at least 20 total hours per year and at least 12 technical subject hours per year. You cannot satisfy both years' annual minimums by front-loading all 80 hours in one year.

When is the California CPA CPE deadline?

Your California CPA CPE deadline is the last day of your birth month, every two years. This is a personalized deadline — not a fixed statewide date. Log in to BreEZe (breeze.ca.gov) or search search.dca.ca.gov to confirm your exact license expiration date. CPE must be completed before your license expires.

What is California's 12-hour technical subject minimum?

Of your 20 required annual CPE hours, at least 12 must be in technical subjects. Technical subjects include accounting, auditing, taxation, financial planning, accounting information systems, estate planning, business law (accounting-related), economics (accounting-related), and ethics. Non-technical subjects (personal development, general management, communication) can make up at most 8 of your 20 annual hours, and are capped at 50% (40 hours) of the 80-hour biennial total.

What is the California CPA Regulatory Review?

The Regulatory Review is a 2-hour CPE course required every 6 years (separate from ethics CPE). It covers the California Accountancy Act and CBA regulations. It is NOT the same as ethics CPE — you need both the 4-hour ethics requirement (per biennial cycle) AND the Regulatory Review (every 6 years). The CBA offers a free online Regulatory Review course at dca.ca.gov/cba. Nano-learning cannot satisfy this requirement.

Do California CPAs need auditing and accounting (A&A) CPE?

Only CPAs who provide attest services (sign audit or review reports) need A&A CPE. Attest CPAs must complete 24 hours of A&A CPE per 2-year cycle, plus 4 hours of fraud CPE if they perform substantial attest work. Government auditors need 24 hours of government CPE. CPAs in tax, consulting, or industry roles with no attest responsibilities have no A&A requirement — just the standard technical subject minimum.

Can California CPAs use 100% self-study (on-demand) courses?

Yes — California has no delivery-format cap on self-study. You can satisfy 100% of your biennial hours through on-demand or self-study courses if you choose. The 50% cap applies to non-technical subject content (not the delivery format). Exception: ethics, fraud, and Regulatory Review requirements must be completed through standard-length (not nano-learning) courses from qualifying providers.

What is nano-learning and how does it work for California CPAs?

Nano-learning courses are measured in 1/5-hour (12-minute) increments. They count toward your 80-hour biennial total and annual minimums but cannot be used to satisfy the ethics (4hrs), fraud (4hrs), or Regulatory Review (2hrs) requirements. Those mandatory components require standard-length qualifying courses. Nano-learning is useful for filling in remaining hours or covering technical topics in short bursts.

Can I carry over California CPE hours to my next renewal cycle?

No carryover is permitted. Hours earned beyond 80 in your current biennial cycle do not transfer to your next cycle. Each 2-year renewal period begins with a fresh 80-hour requirement and new annual minimums. Additionally, because of the annual minimums, you cannot pre-earn future years' requirements by exceeding this year's hours.

Do California CPAs need NASBA-approved CPE providers?

No. California does not require CPE providers to be registered with the NASBA National Registry. Any provider meeting CBA content and quality standards qualifies. This gives California CPAs broader course options than most states. For the Regulatory Review specifically, providers must be CBA-approved — the free CBA online course is the simplest option. NASBA-registered providers automatically meet CBA standards, so they remain a safe default choice.

How do I find my California CPA renewal year and date?

Your exact expiration date is visible in BreEZe (breeze.ca.gov) under your license record. You can also use the public license search at search.dca.ca.gov. Your license expires on the last day of your birth month in your renewal year (which alternates every 2 years). The CBA mails renewal notices about 60–90 days before expiration, but logging into BreEZe is the most reliable way to confirm.

What happens if a California CPA misses the CPE deadline?

If you do not complete CPE by your license expiration date (last day of birth month), your California CPA license goes delinquent. Practicing with a delinquent CPA license in California is illegal. Reinstatement typically requires completing the missed CPE plus potentially additional hours, paying a delinquency fee, and submitting a reinstatement application through BreEZe. Contact the CBA at (916) 263-3680 immediately if your license has lapsed.

How does California CPE compare to Texas and New York?

California's birth-month biennial system is shared by Texas (also birth-month, triennial 120 hours) but differs significantly. California requires two annual minimums (20 total + 12 technical per year) while Texas uses a 20-hour annual rolling average. New York requires 40 hours annually with a strict 24-hour formal education minimum. California uniquely requires a separate 2-hour Regulatory Review every 6 years (Texas and NY do not have an equivalent). California's A&A mandate is attest-only (same as Texas); New York requires 24 hours per triennial for attest CPAs. California is the only state with a no-NASBA-registration policy among the largest CPA states.

Track your California CPA CPE deadlines automatically

CPETrack helps California CPAs monitor their personalized birth-month deadline, annual 20-hour and 12-hour technical minimums, ethics hours, and Regulatory Review cycle — with reminders before your renewal date.