Business and Professions Code section 5027
(a)
A definition of basic requirements for continuing education.(b)
A licensee who plans, directs, or approves any financial or compliance audit report on any governmental agency shall complete a minimum of 24 hours of qualifying continuing education in the area of governmental accounting and auditing or related subjects during the two-year license renewal period.(c)
A licensee who provides audit, review, other attestation services, or issues compiled financial statement reports shall, during the two-year license renewal period, complete a minimum of 24 hours of qualifying continuing education in the area of accounting and auditing related to reporting on financial statements.(d)
A licensee with a valid permit to practice public accountancy shall, within a six-year period, complete a continuing education course on the provisions of this chapter and the rules of professional conduct.(e)
A licensee on inactive status shall complete the continuing education course required by subdivision (d) prior to reentering public practice.(f)
A delineation of qualifying programs for maintaining competency.(g)
A system of control and compliance reporting.
Source:
Section 5027, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5027.
(accessed Apr. 24, 2025).