Due date for new CPA ethics requirement
Under the new CPA ethics regulations, all California CPAs renewing their license after December 31, 2009, must complete two hours of regulatory review ethics (two-hour course) every six years (every third renewal cycle).
CPAs are now required to complete a two-hour course in any renewal cycle where they would have been required to complete a Board-approved eight-hour ethics course. Your renewal notice should state when you must complete a Board-approved ethics course during your current renewal cycle.
The new two-hour course must be taken within six years of the renewal cycle in which you last completed an eight-hour Board-approved ethics course. There are two exceptions to these rules:
- You are a new licensee; or
- Your license was recently activated.
Four-hour requirement for all CPAs: Remember, a four-hour ethics course (called nonregulatory) must be completed every renewal cycle for renewals on or after January 1, 2010.
Unfortunately, there is no way to determine when a licensee is required to take the two-hour course, unless the CPA or PA knows when they last completed a Board-approved ethics course.
If you are uncertain about the date you last completed a Board-approved eight-hour ethics course, you must contact Board of Accountancy to determine when you must complete a two-hour course. Note: Your license renewal notice should now contain the date your two-hour ethics requirement is due.
New licensees, and CPAs who have recently reactivated their license, have different ethics requirements. They must also contact the Board of Accountancy, or wait for their renewal notice, to determine when they must complete a two-hour course.
To contact the Board of Accountancy, call the Renewal Unit at (916) 561-1702, or e-mail questions to renewalinfo@cba.ca.gov.
