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Some, but not all CPAs licensed in California are required to take a fraud course.

Who needs to take a fraud CPE course?

Any CA CPA who:

  • planned, directed or performed a substantial portion of the work or
  • reported on an audit, review, compilation or attestation service

must complete 24 hours of accounting and auditing (A & A) CE plus 8 hours of fraud CE.

Acceptable A&A course subject matter includes financial statement preparation and/or reporting, audits, reviews, compilations, industry accounting, attestation or assurance services.

If a CPA performs work or reports on governmental agencies they must complete 24 hours of CE in courses focusing on governmental accounting, auditing or related subjects and 8 hours of fraud CE.

What fraud courses qualify?

Fraud CPE courses must be specifically related to the detection and/or reporting of fraud in financial statements.

 

FunCPE has the following course which meets the California State Board requirements:
 

When should the fraud course be taken and reported?

The CE must be completed during the same two-year period as the work is performed.

For more information

Visit the California Board of Public Accountancy for additional details about general CPE requirements.

State Boards of Public Accountancy

Arkansas Board of Public Accountancy
Alabama State Board of Public Accountancy
Alaska
Board of Public Accountancy
Arizona State Board of Accountancy
California Board of Accountancy
Colorado Board of Accountancy
Connecticut State Board of Accountancy
Delaware Board of Accountancy
District of Columbia Board of Accountancy
Florida Board of Accountancy
Georgia State Board of Accountancy
Hawaii State Board of Accountancy
Idaho State Board of Accountancy
Illinois Board of Examiners
Indiana Board of Accountancy
Iowa Accountancy Examining Board
Kansas Kansas Board of Accountancy
Kentucky Board of Accountancy
Louisiana CPE Requirements
Maine Board of Accountancy
Maryland State Board of Public Accountancy
Massachusetts Board of Reg. in Public Accountancy
Michigan Board of Public Accountancy
Minnesota State Board of Public Accountancy
Mississippi State Board of Public Accountancy
Missouri State Board of Accountancy
Montana Board of Public Accountants
Nebraska Board of Public Accountancy
Nevada State Board of Accountancy
New Hampshire State Board of Accountancy
New Mexico Board of Accountancy
New Jersey Board of Accountancy
New York State Board of Public Accountancy
North Carolina State Board of CPA Examiners
North Dakota State Board of Accountancy
Ohio Board of Accountancy
Oklahoma Accounting Board
Oregon Board of Accountancy
Pennsylvania Board of Accountancy
Rhode Island Board of Accountancy
South Carolina Board of Accountancy
South Dakota Board of Accountancy
Tennessee State Board of Accountancy
Texas State Board of Public Accountancy
Utah Board of Accountancy
Vermont Board of Accountancy
Virginia Board for Accountancy
Washington Board of Accountancy
West Virginia Board of Accountancy
Wisconsin Accounting Examining Board (look under Professional Licensing)
Wyoming Board of Accountancy

 

State Societies of CPAs

Alabama Society of CPAs
Alaska Society of CPAs
Arizona Society of CPAs
Arkansas Society of CPAs
California Society of CPAs
Colorado Society of CPAs
Connecticut Society of CPAs
Delaware Society of CPAs
Florida Institute of CPAs
Georgia Society of CPAs
Hawaii Society of CPAs
Idaho Society of CPAs
Illinois CPA Society
Indiana CPA Society
Iowa Society of CPAs
Kansas Society of CPAs
Kentucky Society of CPAs
Louisiana Society of CPAs
Maine Society of CPAs
Maryland Association of CPAs
Massachusetts Society of CPAs
Michigan Association of CPAs
Minnesota Society of CPAs
Mississippi Society of CPAs
Missouri Society of CPAs
Montana
Society of CPAs
Nevada
Society of CPAs
New Hampshire Society of CPAs
New Jersey Society of CPAs
New Mexico Society of CPAs
New York State Society of CPAs
North Carolina Assoc. of CPAs
North Dakota Society of CPAs
Ohio Society of CPAs
Oklahoma Society of CPAs
Oregon Society of CPAs
Pennsylvania Institute of CPAs
Rhode Island Society of CPAs
South Carolina Association of CPAs
South Dakota Association of CPAs
Tennessee Society of CPAs
Texas Society of CPAs
Utah Association of CPAs
Virginia Society of CPAs
Washington DC: Gr. CPA Society
Washington Society of CPAs
West Virginia Society of CPAs
Wisconsin Society of CPAs
Wyoming Society of CPAs


Other useful CPA related links

Software links

Quickbooks User Group: Online community of QuickBooks and QuickBooks Pro users and experts. Free support, tips, software other resources

Peachtree User Group: Online community of Peachtree Software users and experts. Free forums, add-on software, other resources

Best free newsletters

Our most popular Thrifty Accountant newsletter issue to-date reviewed some of the best free online newsletters for accountants, CPAs and EAs

Miscellaneous money saving websites

Review the past issues of the Thrifty Accountant for the best money saving sites (if you like our low cost CPE, you'll like our tips!)

A FunCPE customer has written a book!

Kristen Delfau, Enrolled Agent, has co-written a book titled The Enrolled Agent Tax Consulting Practice Guide: Learn How to Develop, Market, and Operate a Profitable Tax and IRS Representation Practice.  Her book has almost 50 4 and 5-star reviews so you should ckeck it out!

Need information about setting up your own website?

Several students have asked us how we setup our site and what web-related products and services we use.  Read "the inside story" here.

CPE for CPAs licensed in Alabama

Regulations require CPAs in AL to report self study CPE at 50% of completion time.

 

FunCPE courses provide CPE credit at the 100% rate, therefore you should report only one-half the CPE hours shown on your certificate.

 

Alabama CPAs can take CPE courses from sponsors outside of Alabama for CPE credit.

In most states, the term "interactive CPE course" uses the definition from the jointly issued AICPA/NASBA course development guidelines. Our courses do meet this definition of interactive.

The Alabama State Board of Public Accountancy defines "interactive CPE course" as:

"Formal internet-based education programs that provide for interaction with the instructors."

FunCPE courses are considered "Internet based non-interactive self study" according to the Alabama State Board definition, so students receive CPE credit at the 50% rate.

The following excerpt is reprinted from the Alabama State Board of Public Accountancy CPA Continuing Education rules. More information is available online: http://www.asbpa.alabama.gov/rules-change5.htm

30-X-5
Programs which qualify

(1) The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education CPE is that it be a formal program of learning which contributes directly to the professional competence of a person who is required by Section 30 X 5 .01 to meet the Board’s CPE requirements.

It is left up to each individual to determine the course of study to be pursued, provided that the course of study meets all applicable CPE requirements. For example, the individual in public practice may study accounting and auditing, tax, or other topics concerning their practice; individuals in government may study government related topics; and individuals in business or industry may study topics related directly to their specific business or industry.

. . .

(3) Subject to condition that the subject matter meets the definition in Rule 30 X 5 .04(l), the following programs also qualify for credit:

(a) Formal correspondence or other individual study programs (including internet based non interactive programs).

  • Permit holders claiming credit for such courses will be required to obtain evidence of satisfactory completion of the course from the sponsor.
  • Credit will be allowed in the renewal period in which the course is completed.
  • The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
  • The amount of credit to be allowed in each case shall be determined by the Board.
  • No more than one half of the total required hours will be allowed for individual self study programs.

CPE for CPAs licensed in Pennsylvania

New ethics requirement for PA CPAs

For license renewal periods ending December 31, 2013 and later, CPAs must complete 4 hours of professional ethics as a part of the 80 hour requirement.

Regulations require CPAs in PA to limit self-study CPE

No more than 40 hours per reporting period, in other words no more than 50% of CPE can be self-study.

All FunCPE courses are currently self-study courses.

CPE subject areas accepted

  • Accounting and attest
  • Advisory services
  • Management
  • Professional skills development
  • Specialized knowledge and applications
  • Taxation
  • Professional ethics

Complete rules are available online:   http://www.pacode.com/secure/data/049/chapter11/chap11toc.html

Recap from the Rules and Regulations:

To renew a license, 80 hours of CPE must be completed in the preceding biennial period,

  • 20 hour minimum each year 
  • 16 hour minimum in accounting and attest subjects,
  • 8 hour minimum in tax subjects and
  • 4 hours in professional ethics as part of the overall total
  • No more than 40 hours can be self-study.

CPE for CPAs licensed in Louisiana

Louisiana CPAs can take CPE courses from sponsors outside of Louisiana for CPE credit.

Note that FunCPE courses:

  • are pretested to determine average completion time in accordance with the LA CPE regulations and
  • all courses are classified as interactive.

There were some changes made to the CPE rules starting in 2016.  The key change concerned CPE reporting:

  • annual CPE reporting with license renewal instead of reporting CPE every 3 years

The following excerpt is reprinted from the Accountancy Board of Louisiana CPA Continuing Education rules. More information is available online:  http://cpaboard.state.la.us/rules-statutes/

Requirements for Self Study Continuing Education Programs

§1309. Credit Hours Granted

B. Individual Study Program. The amount of credit to be allowed for correspondence and formal individual study programs is to be recommended by the program developer. These programs shall be pre-tested by the developer to determine the average completion time. Credit will be allowed in the period in which the course is completed as indicated on the certificate of completion.

1. Noninteractive self-study programs shall receive CPE credit equal to one-half the average completion time.

2. Interactive self-study programs shall receive CPE credit equal to the average completion time provided the course developer is registered as an interactive self-study course developer with either the AICPA, NASBA, or a State Society of CPAs, and the developer confirms that the course is an interactive self-study course.

a. An interactive self-study program is one which simulates a classroom learning process by providing ongoing responses and evaluation to the learner regarding his or her learning progress. These programs guide the learner through the learning process by:

i. Requiring frequent student response to questions that test for understanding of the material presented;

ii. Providing evaluative responses and comments to incorrectly answered questions; and

iii. Providing reinforcement responses and comments to correctly answered questions.

b. Ongoing responses, comments, and evaluations communicate the appropriateness of a learner's response to a prompt or question. Such responses, comments, and evaluations must be frequent and provide guidance or direction for continued learning throughout the program by clarifying or explaining assessment of inappropriate responses, providing reinforcement for appropriate responses, and directing the learner to move ahead or review relevant material, It is the response of the learner that primarily guides the learning process in an interactive self-study program. Not all technology based self-study programs constitute interactive programs. Technology based self-study programs must meet the criteria set forth in the definition of interactive self-study programs, as must other self-study programs developed using different modes of delivery.

3. CPE program developers shall keep appropriate records of how the average completion time of self-study programs was determined.

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