California CPE Requirements

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Sponsor Information

Pacific Northwest Tax School meets California requirements for sponsorship of CE programs. The California Board of Accountancy does not pre-approve or register providers of continuing education courses other than the Professional Conduct and Ethics Course. It is your responsibility to select qualifying courses for CE credit. To qualify as CE, the course must be a formal program of learning which contributes directly to the professional competence of a licensee. Additionally, the provider or sponsor must comply with the requirements prescribed in Sections 88 to 89 of the Accountancy Regulations.

Renewal Requirements for California CPAs

You must complete 80 hours of CE in the two-year period immediately preceding your license expiration date. You cannot carry over CE hours from one renewal period to another. If you renew early and complete additional CE before your license expiration date in the current renewal period, you cannot count it toward the 80 hours of CE required for your next renewal period.

California Renewal Requirements

CPE Requirements

Qualifying CE

Acceptable CE must be a formal program of learning that contributes directly to the professional competence of the licensee. It is your responsibility to select acceptable CE courses. The following subjects are not acceptable CE:

  • Foreign languages and cultures.
  • Personal growth, self-realization, spirituality.
  • Personal health and/or fitness, sports and recreation.
  • Other subjects that do not contribute directly to the licensee’s professional competence.

50/50 CE Requirement

Licensees renewing in active status must meet a “50/50” CE requirement. You must complete a minimum of 50 percent of the total required CE hours in the following technical subjects:

  • Accounting and auditing.
  • Computer and information technology (excluding word processing).
  • Consulting.
  • Detecting and/or reporting of fraud in financial statements (Fraud CE).
  • Financial planning.
  • Professional conduct and ethics.
  • Taxation.
  • Specialized industry or government practices to maintain or enhance public accounting skills and knowledge.

You may claim a maximum of 50 percent of the total CE hours in the following non-technical subjects:

  • Communication skills, negotiation skills, and motivational techniques.
  • Marketing and sales.
  • Office management, practice management, and personnel management.
  • Word processing.

Ethics Requirements

4 hours of ethics education is required every year.

Ethics Sponsor Requirements

Webcast Requirements

California allows CPE credit for webcasts that meet specified criteria. Pacific Northwest Tax School is approved by NASBA as a provider of Webcast courses and meets California Webcast requirements.

California Regulations

Self Study Requirements

All Pacific Northwest Tax School Interactive Online self-paced education programs meet California requirements for self-study courses. Our CTEC Correspondence 87-Hour Basic Tax Course (Federal and California Law) is also highly interactive and meets California requirements for self-study courses.

With the exception of our Correspondence Basic Tax Course, Pacific Northwest correspondence courses and non-interactive online programs do not appear to offer enough interaction to meet California requirements which are outlined below.

Beginning January 23, 2004, revisions to Section 88.2 of the Accountancy Regulations established new requirements for self-study courses that make the Board’s CE requirements consistent with the Statement on Standards for Continuing Education issued by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).

Non-interactive self-study courses will no longer qualify as acceptable CE if they are completed after December 31, 2004. This does not mean that you will no longer be able to complete paper-text courses. This means that all paper-text courses must have an interactive format to qualify for CE. A paper-text interactive format will allow you to claim full credit based on a 50-minute hour.
A paper-text interactive course:

  • Requires frequent participant response to questions that test for understanding of the material presented.
  • Provides evaluated feedback to incorrectly answered questions.
    Provides reinforcement feedback to correctly answered questions.
  • Evaluated feedback means a response specific to each incorrect answer of the study questions that explains why the particular answer is wrong, as each one is incorrect for a different reason. Reinforcement feedback means a response to the correct answer of the study questions that restates and explains why the answer selected was correct.

CPE Licensee Handbook

IRS Approved

IRS Approved Continuing Education Provider

Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA.

NASBA

Approved National Registry of CPE Sponsor

NASBA Sponsor #109290


Pacific Northwest Tax School is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

California

California

Pacific Northwest Tax School's courses fulfill continuing education requirements for California CPAs and IRS EAs.

Notice to California CRTPs: We are not currently offering CTEC-approved courses due to recent changes in CTEC's requirements.
Click here for more information.
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OR Board of Tax Practitioners

Pacific Northwest Tax School is a licensed vocational school regulated by the Oregon Higher Education Coordinating Commission. Our CPE programs are approved by the Oregon Board of Tax Practitioners.

TX State Board of Public Accountancy

Texas Sponsor #009794

The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.

NY State Board of Public Accountancy

Sponsor License #002479

The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor.

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