California Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in California, and how the board checks compliance — sourced from the official board.

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Renewing a delinquent license requires a delinquency fee equal to 50% of the accrued renewal fee (BPC 5134(i)) plus additional CE of 20 hours for each full six-month period of delinquency, up to 80 hours (CBA restoration guidance).Verify with board

How compliance is checked

Under CBA continuing-education regulations, a licensee claiming CE credit must obtain and retain a certificate of completion or equivalent for four years after renewal (16 CCR 88.2).

Official source: California Board of Accountancy (restoration guidance; CE retention per 16 CCR 88.2)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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