Licensee FAQs

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Connect

    No. The CBA offers an Excel CE Data File template that you may use to upload all your CE at one time. Your employer or CE provider may offer the Excel CE Data file with your CE records on it. If not, you may manually enter your CE data into the Excel CE Data file.

    Once in CBA Connect, you will click on “Upload CE Data File.” Follow the prompts to upload the Excel document with your CE records. Once completed, your CE records should appear in CBA Connect.

    If you do not wish to use the Excel CE Data File template, the CBA recommends that you add your CE courses to CBA Connect as you take them. CBA Connect provides you with a tool to check your CE progress at any time to ensure that you are meeting all CE requirements. Once logged in to CBA Connect, click on the “Summary” button in the CE box to view the breakdown of all uploaded CE.
    The Excel CE Data File template will require your first and last name, license type, license number, the name of the CE provider, the course title, subject, presentation method, date completed, and hours claimed. The hours claimed must be in half-hour increments. You will also be asked to identify if the course was taken in the first or second year of your renewal cycle. If the course was Regulatory Review, you will be asked to provide the course approval number that is listed on your certificate of completion.
    No. The CE upload to CBA Connect only works with the Excel CE Data template.
    First, check to ensure that you are using the CBA-provided Excel CE Data File template file. You must download the template file from the CBA website. If you use your own Excel file it will not work, even if it contains the same information as the CBA-provided Excel CE Data File template file.

    If you are using the CBA-provided Excel CE Data File template file and there are errors, a red box will appear notifying you that a file will download to your computer. Please be sure your computer allows automatic downloads from CBA Connect and that the template file is not being blocked by a firewall. Open that file and look for any boxes that are red. A red box indicates that the field does not contain an acceptable value. For troubleshooting, please refer to the following validation rules:

    Column Letter Column Name Column Format Acceptable Values
    A First Name General Any (alpha only)
    B Last Name General Any (alpha only)
    C License Type General CPA, PA
    D License Number Number Any (numeric only)
    E Name of Provider Text Any
    F Course Title Text Any
    G Year General First Year; Second Year
    H Subject Area General Accounting and Attestation (A&A); Ethics; Fraud; Board-Approved Regulatory Review Course; Technical Subject Areas; Non-Technical Subject Areas; Preparation Engagement; Government
    I Approval Number Text Any (must begin with RR)
    *This column is only for Regulatory Review. It must be left blank for non-Regulatory Review courses.
    J Presentation Method General Live Presentation; Interactive Self-Study; Group Internet-based programs; Teaching: as an instructor, discussion leader or speaker; Author of published books, articles, CE program instruction materials, or questions for the Uniform CPA Examination.
    K Date Completed Date Any (date format)
    L Hours Claimed Number Any (numeric only, must be in half-hour increments)
    Yes, you can upload multiple Excel CE Data File templates but they must be done individually.
    Yes, after uploading your Excel CE Data File template, you can add additional courses by clicking on the “Add Single CE Course” button. You may also edit or delete any CE course that was uploaded to CBA Connect.
    You will need to contact a CBA staff member to get that corrected. Please contact the Renewal Unit at renewalinfo@cba.ca.gov or 916-561-1702 and let them know that you cannot link your license in CBA Connect and need to speak with the Renewal Unit.
    The licensee is responsible for their renewal. Each licensee should set up their own CBA Connect account and use their own email. The email used to sign up will become the User ID and it cannot be changed. Once the account is created, the email where correspondence is received may be changed.
    There could be several things preventing you from renewing:
    • You are not yet due for renewal. Renewal cycles open 90 days prior to license expiration. A “Renew” button will appear on the dashboard when the renewal period opens.
    • You are delinquent more than 20 months and need to renew for multiple cycles at once. Please contact the CBA at renewalinfo@cba.ca.gov or 916-561-1702 for a multi-cycle license renewal application.
    • You are in retired status. Retired CPAs cannot renew though CBA Connect.
    • You are trying to renew a firm or FNP license. Only CPAs can renew through CBA Connect.
    Please list those courses separately. For example, if you took an 8-hour course and earned 4 hours of Ethics and 4 hours of A&A, you would complete an entry for the 4 hours of Ethics and then complete another, separate entry, for the 4 hours of A&A.
    When you enter your CE into CBA Connect, you will be asked to select a category from a drop-down menu. It is important that you select the most appropriate option. For example, if an Ethics course is marked as Technical CE and not marked specifically as Ethics, CBA Connect will not recognize that you have completed an Ethics course. You may check to see how your CE credit is being distributed by clicking on the “CE Summary” button in the continuing education box on your dashboard or on the continuing education tab in the license renewal application.
    If you are a sole proprietor and you check the box in CBA Connect that indicates you are not performing services that require a peer review, you are not required to submit a Peer Review Reporting Form (PR-1). Please do not email or mail a hard copy of the PR-1 to the CBA office.
    Messages received through CBA Connect will appear in the Notifications box on your CBA Connect dashboard. You may click on any of the notifications to read or print them.
    The most common reason this occurs is from failure to hit the “Next” button on the instruction tab. Please return to the instruction tab and click on “Next” at the bottom. Please be sure that all the questions are answered on every tab of the renewal. If the problem still persists, please contact the Renewal Unit at renewalinfo@cba.ca.gov or 916-561-1702.

CA CPA Licensees

When do I need to renew my license?
Your CPA/PA license is valid for a two-year period, and expires every other year at midnight on the last day of your birth month. The year of expiration is based upon your birth year. If you were born in an even year, your license will expire each even year; if you were born in an odd year, it will expire each odd year. You can find your license expiration date on your pocket identification card, your license renewal application, or by using the License Lookup feature on the CBA website. A renewal reminder letter will be mailed to your address of record approximately 90 days prior to expiration.
Do I need to take a Regulatory Review course?
If you wish to renew active, you will need to complete a two-hour Regulatory Review course every six years. The Regulatory Review course due date can be found on your CBA Connect dashboard. If you cannot locate your Regulatory Review due date, or you believe the date on your CBA Connect dashboard is incorrect, please email the Renewal Unit at renewalinfo@cba.ca.gov.

The Regulatory Review course must be selected from the list of CBA-approved courses.

Note: The Regulatory Review requirement is in addition to the Ethics requirement.
How do I complete the renewal of my license?
CPA and PA renewals are completed online through CBA Connect.
I tried paying online, but the system did not allow me to proceed. What should I do?
Please email renewalinfo@cba.ca.gov for assistance.
What happens if I cannot complete my continuing education before my license expires?
First, consider whether you can complete your continuing education (CE) requirement through a webcast or self-study format. If you are not practicing public accountancy, you may wish to renew inactive and convert to active at a later date. If you need to renew active, and are still unable to obtain all required CE hours, you may request an extension. To do so, please submit the Extension Request Form to the CBA via mail with your renewal application, renewal fee, and supporting documentation. Extensions may only be granted for reasons of health, active duty with the Armed Forces of the United States, or other good cause such as a natural disaster or death of a spouse or immediate family member. Do not renew through CBA Connect if you need an extension on your CE. Please email renewalinfo@cba.ca.gov for more information on how to proceed.
I need to change my address. How do I do that?
To change your address, phone number, or email of record, please create or log in to your CBA Connect account. Changes made through CBA Connect take effect immediately.

Once logged in to CBA Connect, click on "Profile" at the top of the page. To change an address, click on the edit button in the Mailing Address section. To change a phone number or email of record, click on the pencil icon located next to the item you wish to edit.

Note: You cannot change your User ID. The User ID will always be the email you signed up with; however, if you change your email you will receive your CBA Connect messages through the new email.

Addresses of record are made available to the public ( Business and Professions Code section 27 )
My name has changed. How do I update my license record with CBA?
You will need to submit a Name Change Form with a copy of the official document verifying your name change. The form and supporting document can be emailed to licensinginfo@cba.ca.gov.

Effective January 1, 2024, under Business and Professions Code section 27.5, licensees may notify the licensing board or bureau within the Department of Consumer Affairs (DCA) of a name and/or gender change and request confidentiality of the previous name or gender information, when meeting certain specified requirements.
For more information and to make a request, click here.
Can I submit a name and gender change and have my previous name and gender made confidential?
Effective January 1, 2024, under Business and Professions Code section 27.5, licensees may notify the licensing board or bureau within the Department of Consumer Affairs (DCA) of a name and/or gender change and request confidentiality of the previous name or gender information, when meeting certain specified requirements.
For more information and to make a request, click here.
I need to convert my status to active. How do I do that?
Please fill out the License Status Conversion Form, then scan and email the application and related CE records to renewalinfo@cba.ca.gov.
I didn’t get my renewal application in the mail. Can you help?
The CBA is no longer sending a renewal application by mail. Licensees who are delinquent less than 20 months may renew through CBA Connect. You do not need a paper application to renew through CBA Connect.

If you are more than 20 months delinquent, please contact renewalinfo@cba.ca.gov for a multi-cycle renewal application.
What is an active renewal?
If you engage in the practice of public accountancy, you are required to hold a license in active status. Active renewal means that you completed the required hours of CE, submitted the required renewal information, and paid the license renewal fee and any applicable delinquency fee. As a condition of renewal in active status, you must complete at least 80 hours of required CE in the two-year period immediately preceding license expiration.
What is an inactive renewal?
If you are not practicing public accountancy, you may renew your license in inactive status without completing CE. However, you must pay the renewal fee and submit a renewal form to maintain a current license. Please note, when using the title "certified public accountant," the CPA designation, or any other reference that would suggest you are licensed by the CBA, you must place the term "inactive" immediately after the designation or title. An inactive license may be converted to active status prior to the next expiration date by applying for license conversion on the License Status Conversion Application from Inactive to Active License Status and meeting all license status conversion requirements. The license will not become active until it has been processed and approved by the CBA.
If I only do tax returns, can I renew my license in inactive status?
If you use a CPA or PA designation soliciting, advertising for clients, or signing a tax return, you must have a current, active license. Under Business and Professions Code sections 22250-22258, tax preparers must meet special bonding and continuing education requirements as well as other requirements. With current active licenses, CPAs or PAs, enrolled agents, and attorneys are exempt from these special requirements. CPAs and PAs must instead meet the continuing education and other requirements of the CBA.
What types of courses qualify as CE?
To qualify as acceptable CE, a program must contribute directly to your professional competence as a licensee in public practice. Among the qualifying programs are:
  • Professional development programs of national and state accounting organizations.
  • Technical sessions at meetings of national and state accounting organizations and their chapters, which are designed as formal educational programs.
  • University or college courses.
  • Other formal educational programs, provided the program meets the required standards.
If I am a new licensee with a prorated A&A or government CE requirement, am I required to complete the four-hour fraud CE course?
If your total CE requirement is less than 80 hours for license renewal, you are not required to complete the four-hour fraud CE requirement.
Can I do my CE by self-study?
Yes, 100% of the CE requirements may be completed in qualifying self-study programs.
Besides courses and self-study, what activities qualify as CE?
The following activities qualify for CE, but you are only allowed to claim up to 25% of the required CE hours:
  • Writing published articles and books, provided the publisher is not under the control of the licensee, and the article/book would contribute to his/her competence.
  • Writing instructional materials for any continuing education program, which meets the requirements of California Code of Regulations, Title 16 sections sections 88(a)(1), 88.1, and 88.2.
  • Writing questions for the Uniform CPA Examination.
Do I need to report for peer review?
California Code of Regulations, Title 16, section 45 requires firms, including sole proprietorships, to report peer review information at the time of license renewal. CPAs/PAs practicing as sole proprietors are required to report to the CBA peer review information as required on the Peer Review Reporting Form (commonly known as the PR-1 Form) at the time of license renewal. Although not all sole proprietors are required to undergo peer review, all sole proprietors must report peer review information to the CBA by completing and submitting the PR-1 Form with their license renewal application. The PR-1 Form can be found on the CBA Website.
Am I subject to fingerprinting?
Licensees renewing in an active license status who either have not been previously fingerprinted, or for whom no electronic fingerprint records exist in the Department of Justice's criminal offender record identification database, will be required to undergo the fingerprint process as a condition of license renewal. Licensees who have renewed their license in an active status after January 1, 2014 have likely already met the requirement to submit fingerprints. If you are required to obtain fingerprints, you will receive a notification from the CBA informing you how to complete the process and all necessary forms. Licensees actively serving in the United States military are exempt from this requirement. Additional information regarding this requirement can be found on the Fingerprinting FAQs webpage.
Are there special requirements for renewing an expired license?
To renew an expired license in an active status, a total of 80 hours of qualifying continuing education (CE) must be completed during the 24-months immediately preceding the date on which you apply to renew. If you are renewing by mail, the postmark date is considered the date on which you apply to renew. If you renew though CBA Connect, the day that you submit your application is the date on which you apply to renew. If you renew inactive, no CE is required. You must also pay all accrued renewal fees to bring your license current.

If your license has been expired less than 20 months, you may still renew through CBA Connect. If your license has been expired for more than 20 months, please contact the Renewal Unit at renewalinfo@cba.ca.gov for specific information on your renewal.

Your license will cancel after five years of non-renewal. If your license has been cancelled, you will need to apply for a new license as a Type D applicant. You will need to complete 80 hours of CE and take the Ethics Exam, but you will not need to take the Uniform CPA Examination again.

If you are a new licensee, or you recently converted your license to an active status, you most likely have a pro-rated CE requirement, which requires you to complete less than 80 hours of CE. If you your CE was pro-rated, and you allow your license to expire and go delinquent, you will now be required to complete an additional 20 hours of CE for each full six-month period from the date of license expiration through the date you apply for license renewal, up to a maximum of 80 hours of CE. If less than six full months have passed between the date that the license expired and the date you apply for license renewal, no additional CE is required.
What is my requirement as a CPA supervisor of an applicant?

As a supervisor, you are required to complete and verify your supervision of the applicant’s experience on the Certificate of Experience (General or Attest), upon the applicant’s request. Failure to submit the Certificate of Experience (General or Attest) could be viewed by the CBA as an attempt to impede the applicant’s certification and may result in enforcement action.

If the applicant is seeking verification of attest experience, you are required to opine on the applicant’s understanding of applicable professional standards.

As a supervisor, you are required to provide additional information about an applicant’s experience upon request from the California Board of Accountancy (CBA).

If at any time you do not meet the requirements to verify experience, you should notify the applicant.

Do I qualify to sign a Certificate of Experience (General or Attest) for an applicant?

To sign a Certificate of Experience for a CPA licensure applicant, you must have a current and active license during the applicant’s period of supervision. You must have reviewed and evaluated the applicant’s qualifying work on a routine and recurring basis and have authority and oversight over the applicant. (You do not need to be the direct supervisor.)

If you are a licensee who has been hired to provide public accounting services to the applicant’s firm, you may not also supervise the applicant’s work experience.

CA Firm Licensees

Out-of-State Licensees

    No. Out-of-State Firm Registrations (OFR) cannot renew though CBA Connect. Please email your OFR Renewal Form to pracprivinfo@cba.ca.gov. Alternatively, you may mail your OFR Renewal Form to the CBA. There is no fee to renew an OFR.
    The practice privilege program is governed by Business and Professions Code sections 5096 through 5096.21 and California Code of Regulations, Title 16, sections 5.5 and 18 through 22.
    To be eligible for a California practice privilege:
    • You cannot maintain an office location (except as an employee of a firm registered in this state) or principal place of business in California.
    • You must hold a valid and current license, certificate, or permit to practice public accountancy from another state and meet one of the following requirements:
      • Have continually practiced public accountancy as a CPA under a valid license issued by any state for four of the last 10 years;
      • Possess a license, certificate, or permit from a state deemed by the CBA to have education, examination and experience requirements substantially equivalent to the requirements under Business and Professions Code (BPC) section 5093; or
      • Possess individual education, examination, and experience qualifications that have been determined by the CBA to be substantially equivalent to the qualifications under BPC section 5093.
    As of July 1, 2013, the notification fee was eliminated. Additionally, an individual who qualifies for the practice privilege may engage in the practice of public accountancy in this state without first submitting notification to the CBA unless certain disqualifying conditions exist.
    Pursuant to Business and Professions Code section 5096(e)(3), an individual who holds a California practice privilege shall not provide public accountancy services in this state from any office located in this state, except as an employee of a firm registered in this state. This does not apply to public accountancy services provided to a client at the client's place of business or residence. In addition, an individual who has his or her place of business in California is not qualified to practice in California under a practice privilege.
    Yes, an out-of-state CPA that meets California's requirements to practice public accountancy under Mobility, can prepare a tax return for a business located in California.
    Yes, an out-of-state CPA that meets California's requirements to practice public accountancy under Mobility, can prepare a tax return for a business located in California.
    You are required to notify the CBA of your intent to practice public accountancy in California and receive written permission from the CBA prior to exercising the practice privilege if, within the last seven years immediately preceding the date on which you wish to practice in this state, any of the following criteria apply:
    • You have been the subject of any final disciplinary action by the licensing or disciplinary authority of any other jurisdiction with respect to any professional license or have any charges of professional misconduct pending against you in any other jurisdiction.
    • You have had your license in another jurisdiction reinstated after a suspension or revocation of the license.
    • You have been denied issuance or renewal of a professional license or certificate in any other jurisdiction for any reason other than an inadvertent administrative error.
    • You have been convicted of a crime or are subject to pending criminal charges in any jurisdiction other than minor traffic infractions under $1000 not involving alcohol, dangerous drugs, or controlled substances or convictions adjudicated in the juvenile court.
    • You have otherwise acquired a disqualifying condition as described in Business and Professions Code section 5096.2(a) and the CBA's Pre-Notification of Listed Event's Form (PP-10 (11/17)).

    If any of the above-listed conditions apply, you must submit a completed Pre-Notification of Listed Events Form (PP-10 (11/17)) to the CBA, and you may not practice public accountancy in this state until the CBA provides you with written permission to do so.

    You must cease exercising the practice privilege if any of the following apply:
    • The regulatory agency in the state in which your certificate, license, or permit was issued has taken disciplinary action resulting in the suspension or revocation, including stayed suspension, stayed revocation, or probation of your certificate, license, or permit, or takes other disciplinary action against your certificate, license, or permit that arises from any of the following:
      • Gross negligence, recklessness, or intentional wrongdoing relating to the practice of public accountancy.
      • Fraud or misappropriation of funds.
      • Preparation, publication, or dissemination of false, fraudulent, or materially incomplete or misleading financial statements, reports, or information.
    • If you are convicted in any jurisdiction of any crime (misdemeanor, felony, infraction or citation) involving dishonesty, including, but not limited to, embezzlement, theft, misappropriation of funds or property, or obtaining money, property, or other valuable consideration by fraudulent means or false pretenses.
    • The United States Securities and Exchange Commission or the Public Company Accounting Oversight Board bars you from practicing before them.
    • Any governmental body or agency suspends your right to practice before the body or agency.

    If any of the above-listed criteria apply, you are required to immediately cease practice, and you must notify the board within 15 calendar days on the Notification of Cessation of Practice Privilege Form(PP-11 (1/13)). You may not practice public accountancy in this state until you have received written permission from the CBA to do so.

    You may not sign an attest report unless you have completed at least 500 hours of experience in attest services as described in Business and Professions Code (BPC) section 5095 and California Code of Regulations section 12.5. Qualifying experience may be gained through employment in public accounting, private industry, or government. Experience acquired in academia does not qualify. In order to be qualifying, experience must meet the following requirements:
    • Experience must be completed under the supervision or in the employ of a person holding a valid license or comparable authority under the laws of any state or country to engage in the practice of public accountancy and to provide attest services as specified in BPC section 5095(b) of the Accountancy Act. Supervised experience means that the applicant's supervisor shall have reviewed and evaluated the applicant's qualifying work, on a routine and recurring basis and shall have authority and oversight over the applicant.
    • Experience may not be supervised by a licensee who provides public accounting services to the applicant's employer.
    • Experience must include all of the following:
      1. Experience in the planning of the audit including the selection of the procedures to be performed.
      2. Experience in applying a variety of auditing procedures and techniques in the usual and customary financial transactions included in financial statements.
      3. Experience in the preparation of working papers in connection with the various elements of 1. and 2. above.
      4. Experience in the preparation of written explanations and comments on the work performed and its findings.
      5. Experience in the preparation of and reporting on full disclosure financial statements.

    Please note, you may only perform attest and certain other services for an entity headquartered in California through an accountancy firm that has obtained a registration from the CBA pursuant to BPC sections 5096(d) and 5096.12.

    If in the past seven years you have acquired any of the disqualifying conditions pursuant to Business and Professions Code section 5096(g)(2), you are required to complete and submit the Practice Privilege Pre-Notification of Listed Events Form. In addition, you must complete and return Attachment 1 of the Practice Privilege Pre-Notification of Listed Events Form and provide explanatory details to meet your reporting requirement. Any misrepresentation or omission in connection with your notification may disqualify you from the California practice privilege. If in the past seven years you have not acquired any disqualifying conditions, no notification is required.
    An individual who qualifies for a practice privilege may perform the following services only through a firm of certified public accountants that has obtained a registration from the CBA pursuant to Business and Professions Code (BPC) section 5096.12:
    • An audit or review of a financial statement for an entity headquartered in California.
    • A compilation of a financial statement when that person expects, or reasonably might expect, that a third party will use the financial statement and the compilation report does not disclose a lack of independence for an entity headquartered in California.
    • An examination of prospective financial information for an entity headquartered in California.

    Please note, in order to provide attest services, you must also meet the attest experience requirement outlined in BPC section 5095 and California Code of Regulations, Title 16, section 12.5.

    A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage in the practice of public accountancy in this state through the holder of a practice privilege provided that:
    • The practice of public accountancy by the firm is limited to authorized practice by the holder of the practice privilege.
    • A firm that engages in practice is deemed to consent to the personal, subject matter, and disciplinary jurisdiction of the CBA with respect to any practice under practice privilege.
    • A firm that intends to provide the following services must first obtain a registration from the CBA:
      • An audit or review of a financial statement for an entity headquartered in California.
      • A compilation of a financial statement when that person expects, or reasonably might expect, that a third party will use the financial statement and the compilation report does not disclose a lack of independence for an entity headquartered in California.
      • An examination of prospective financial information for an entity headquartered in California.

    The Out-of-State Accounting Firm Registration Form (PP-13 (1/13)) is available on the CBA website or by contacting the CBA Practice Privilege Unit by email at pracprivinfo@cba.ca.gov or by telephone at (916) 561-1704.

Peer Review Reporting

Participating in Peer Review

    Peer review is a systematic review of a firm's accounting and auditing services performed by a peer reviewer who is unaffiliated with the firm being reviewed to ensure work performed conforms to professional standards.
    Yes. Business and Professions Code section 5035.1 defines a firm to include a sole proprietorship.
    Peer review is required for all California-licensed firms, including sole proprietorships that perform accounting and auditing services using the following professional standards:
    • Statements on Auditing Standards (SAS)
    • Statements on Standards for Accounting and Review Services (SSARS)*
    • Statements on Standards on Attestation Engagements (SSAE)
    • Government Auditing Standards (Yellow Book)
    • Audits of non-Security Exchange Commission (SEC) issuers performed pursuant to the standards of the Public Company Accounting Oversight Board (PCAOB)
    *Firms, which as their highest level of work, perform only preparation engagements (with or without disclaimer reports) in accordance with the provisions of Statements on Standards for Accounting and Review Services (SSARS) are not required to undergo peer review. A preparation engagement does not require a determination about whether the accountant is independent of the entity, does not require the accountant to verify the accuracy or completeness of the information provided, and does not require the accountancy to gather evidence to express an opinion or a conclusion on the financial statements or otherwise report on the financial statements.
    Yes. There is no exclusion from the peer review requirement based solely on the number of engagements performed.
    Yes. There are two exclusions from the peer review requirement:
    1. 1.Any of a firm's engagements subject to inspection by the Public Company Accounting Oversight Board's (PCAOB) inspection program.
    2. 2. A firm, which as their highest level of work, perform only preparation engagements (with or without disclaimer reports) in accordance with the provisions of Statements on Standards for Accounting and Review Services (SSARS) are not required to undergo peer review.
    A firm that receives a substandard peer review rating is required to submit the peer review report, along with any materials documenting prescription of remedial or corrective actions, to the CBA within 45 days after the report is accepted by the Board-recognized peer review program provider.

    A firm that receives a peer review rating of pass or pass with deficiencies is not required to submit the peer review report. The firm will only need to complete the Peer Review Reporting Form (PR-1) and submit it to the CBA at the time of license renewal.
    A Board-recognized peer review program provider is an organization that is recognized to administer peer reviews in California. Board-recognized peer review program providers will work with firms to ensure peer reviews are completed timely, firms select peer reviewers with a currency of knowledge of the professional standards to the type of practice to be reviewed, and review and accept the peer review report.

    Presently, only the American Institute for Certified Public Accountants (AICPA) is recognized by the CBA to administer peer reviews. The AICPA uses several administering entities nationally, usually state certified public accountant societies, to administer its peer review program.

    The California Society of Certified Public Accountants (CalCPA) administers the AICPA Peer Review Program in California. CalCPA can be contacted at (650) 522-3094 or peerreview@calcpa.org.. Their website is www.calcpa.org.

    The National Peer Review Committee (NPRC) administers peer reviews for firms that are required to be registered with and inspected by the Public Company Accounting Oversight Board (PCAOB) and firms that perform audits of non-Securities and Exchange Commission issuers pursuant to the standards of the PCAOB. The NPRC can be contacted at (919) 402-4502.
    A firm is required to enroll in a Board-recognized peer review provider program. Once enrolled, the provider will assist in a firm's selection of a qualified peer reviewer to ensure that the peer reviewer has a currency of knowledge of the professional standards related to the type of practice to be reviewed.
    Should an extension of time be needed to have a peer review report accepted by a Board-recognized peer review program, the firm shall submit the extension request to the Board-recognized peer review program provider with which the firm is enrolled. If the extension granted extends past the firm's reporting date, the firm shall notify the CBA of the extension and provide proof of the extension. The firm shall then report the results of the peer review to the CBA within 45 days of the peer review report being accepted by the Board-recognized peer review program.
    Please contact the Board-recognized peer review program provider for timeframes. If undergoing a peer review for the first time, please allow sufficient time for the peer review engagement and acceptance by the Board-recognized administering entity.
    Please contact the Board-recognized peer review program provider for the cost to enroll in the peer review program. The fee for the peer review is negotiated between the licensee and the peer reviewer.
    No. Effective January 1, 2013, only licensees renewing in an active status or converting to active status are required to have a peer review. If you renew in an inactive status, you do not need to have a peer review.
    No. Peer reviews are a condition of license renewal. A peer review would not be required if the corporation/partnership is dissolved and the CBA is notified of the dissolution prior to the renewal of the license.

    Contact the CBA's Renewal Unit at renewalinfo@cba.ca.gov or (916) 561-1702 for information on dissolution.
    Yes. The firm will need another peer review (in three years) if any compilation, review, or audit reports were issued after the period covered by the last peer review.
    Yes. If you issued any compilation, review, or audit reports after the period covered by your last peer review, you will need another peer review in three years.
    Failure to complete a mandatory peer review may result in the CBA initiating disciplinary action against your license.

Fingerprinting

Retired Status

CE Providers