Fraud CE Requirement

Beginning July 1, 2005, a licensee subject to A&A or government continuing education requirement will need to complete an additional eight hours of fraud CE specifically related to the detection or reporting of fraud in financial statements. The fraud CE requirement is part of the 8o hours of CE required for license renewal but is not part of the 24-hour A&A or government CE requirement.

Both CalCPA chapters and the California CPA Education Foundation and offer continuing education that meets the CBA fraud requirement.

If fewer than 80 hours of CE are needed for license renewal, the eight-hour fraud CE requirement does not apply.