Cal. Code Regs. Tit. 16, § 87.1 - Continuing Education Requirements for New Licensees
(a) Once a
license is issued, a licensee is required to complete a two-hour regulatory review
course as described in Section
87.8 at any time between the date the
initial license was issued and the first license expiration date. This continuing
education shall be part of the total hours of continuing education required by this
section but shall not be part of the continuing education required by subsection
(c), (d), (e), (f) or (g).
(b) Once a
license is issued, 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 the initial license was issued to the
first license expiration date in order to fulfill the continuing education
requirement for license renewal. If the time period between the date the initial
license was issued and the first license expiration date is less than six full
months, the only continuing education required for license renewal is the two-hour
regulatory review course described in subsection (a).
(c) A licensee who is required to complete a total
of 80 hours of continuing education pursuant to subsection (b) shall also complete
four hours of ethics education pursuant to Section
87(b).
(d) Once a license is issued, a licensee who
engages in financial or compliance auditing of a governmental agency at any time
between the date the initial license was issued and the first 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 (e).
(e) Once
a license is issued, a licensee who engages in audit, review, compilation, or
attestation services at any time between the date the initial license was issued and
the first 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).
(f) Once a license is issued, a licensee who
provided preparation engagements as his/her highest level of service at any time
between the date the initial license was issued and the first 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).
(g) A licensee who is required to complete a total
of 80 hours of continuing education pursuant to this section and must complete
continuing education pursuant to subsection (d), (e), or (f) shall also complete an
additional four hours of continuing education specifically related to the
prevention, detection, and/or reporting of fraud affecting financial statements.
This continuing education shall be part of the total hours of continuing education
required by this section, but shall not be part of the continuing education required
by subsection (d), (e), or (f).
(h) If
an initial license expires as defined in Section
81(b)(2), 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. 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.
(i) 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 on
which the licensee applies for license renewal is less than two years from the date
the initial license was issued, all continuing education must be completed on or
after the date the initial license was issued.
(j) Failure to Comply.
A licensee's willful failure to comply with the requirements of this section shall constitute cause for disciplinary action pursuant to Section 5100(g) of the Accountancy Act.
Notes
Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Section 5028, Business and Professions Code.
Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Section 5028, Business and Professions Code.
2. Amendment of section heading and repealer of subsection (b) filed 6-23-93 as an emergency; operative 6-23-93 (Register 93, No. 26). A Certificate of Compliance must be transmitted to OAL 10-21-93 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 6-23-93 order transmitted to OAL 10-18-93 and filed 12-1-93 (Register 93, No. 49).
4. New opening paragraph, amendment of subsection (a) and new subsection (b) filed 10-6-94; operative 11-7-94 (Register 94, No. 40).
5. Change without regulatory effect amending subsection (b) filed 12-28-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 52).
6. Amendment of section heading and section filed 3-28-96; operative 7-1-96 (Register 96, No. 13).
7. Amendment of first paragraph filed 12-17-96; operative 1-1-97 pursuant to Government Code section 11343.4(d) (Register 96, No. 51).
8. Amendment of first paragraph filed 6-16-97; operative 6-30-97 pursuant to Government Code section 11343.4(d) (Register 97, No. 25).
9. Amendment filed 6-17-98; operative 7-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 25).
10. Amendment of section heading and section filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
11. Change without regulatory effect amending subsection (a) filed 7-12-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 28).
12. New subsection (d), subsection relettering and amendment of newly designated subsections (f) and (g) filed 7-19-2004; operative 8-18-2004 (Register 2004, No. 30).
13. Amendment of subsections (a) and (d)-(g) filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
14. Amendment filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
15. Repealer and new section filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
16. New subsection (f), subsection relettering and amendment of newly designated subsection (g) filed 6-22-2017; operative
17. Amendment of subsections (a)-(b) filed 5-28-2024; operative
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(a) Once a license is issued, a licensee is required to complete a two-hour regulatory review course as described in Section 87.8 at any time between the date the initial license was issued and the first license expiration date. This continuing education shall be part of the total hours of continuing education required by this section but shall not be part of the continuing education required by subsection (c), (d), (e), (f) or (g).
(b) Once a license is issued, 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 the initial license was issued to the first license expiration date in order to fulfill the continuing education requirement for license renewal. If the time period between the date the initial license was issued and the first license expiration date is less than six full months, the only continuing education required for license renewal is the two-hour regulatory review course described in subsection (a).
(c) A licensee who is required to complete a total of 80 hours of continuing education pursuant to subsection (b) shall also complete four hours of ethics education pursuant to Section 87(b).
(d) Once a license is issued, a licensee who engages in financial or compliance auditing of a governmental agency at any time between the date the initial license was issued and the first 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 (e).
(e) Once a license is issued, a licensee who engages in audit, review, compilation, or attestation services at any time between the date the initial license was issued and the first 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).
(f) Once a license is issued, a licensee who provided preparation engagements as his/her highest level of service at any time between the date the initial license was issued and the first 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).
(g) A licensee who is required to complete a total of 80 hours of continuing education pursuant to this section and must complete continuing education pursuant to subsection (d), (e), or (f) shall also complete an additional four hours of continuing education specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements. This continuing education shall be part of the total hours of continuing education required by this section, but shall not be part of the continuing education required by subsection (d), (e), or (f).
(h) If an initial license expires as defined in Section 81(b)(2), 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. 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.
(i) 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 on which the licensee applies for license renewal is less than two years from the date the initial license was issued, all continuing education must be completed on or after the date the initial license was issued.
(j) Failure to Comply.
A licensee's willful failure to comply with the requirements of this section shall constitute cause for disciplinary action pursuant to Section 5100(g) of the Accountancy Act.
Notes
Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Section 5028, Business and Professions Code.
Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Section 5028, Business and Professions Code.
2. Amendment of section heading and repealer of subsection (b) filed 6-23-93 as an emergency; operative 6-23-93 (Register 93, No. 26). A Certificate of Compliance must be transmitted to OAL 10-21-93 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 6-23-93 order transmitted to OAL 10-18-93 and filed 12-1-93 (Register 93, No. 49).
4. New opening paragraph, amendment of subsection (a) and new subsection (b) filed 10-6-94; operative 11-7-94 (Register 94, No. 40).
5. Change without regulatory effect amending subsection (b) filed 12-28-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 52).
6. Amendment of section heading and section filed 3-28-96; operative 7-1-96 (Register 96, No. 13).
7. Amendment of first paragraph filed 12-17-96; operative 1-1-97 pursuant to Government Code section 11343.4(d) (Register 96, No. 51).
8. Amendment of first paragraph filed 6-16-97; operative 6-30-97 pursuant to Government Code section 11343.4(d) (Register 97, No. 25).
9. Amendment filed 6-17-98; operative 7-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 25).
10. Amendment of section heading and section filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
11. Change without regulatory effect amending subsection (a) filed 7-12-2000 pursuant to section 100, title 1, California Code of Regulations (Register 2000, No. 28).
12. New subsection (d), subsection relettering and amendment of newly designated subsections (f) and (g) filed 7-19-2004; operative 8-18-2004 (Register 2004, No. 30).
13. Amendment of subsections (a) and (d)-(g) filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
14. Amendment filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
15. Repealer and new section filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
16. New subsection (f), subsection relettering and amendment of newly designated subsection (g) filed 6-22-2017; operative
17. Amendment of subsections (a)-(b) filed 5-28-2024; operative