- #PES CERTIFICATION FULL#
- #PES CERTIFICATION CODE#
- #PES CERTIFICATION LICENSE#
This continuing education shall be completed in the same 2 year license renewal period as the report is issued.
Governmental A&A requirement: A licensee who engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a governmental agency shall complete 24 hours of the 80 hours in the areas of governmental accounting, auditing or related subjects. SPECIAL NOTE: if a licensee performs general A&A services in addition to preparation engagements they are subject to the higher 24 hour A&A requirement noted above. A&A requirement for licensees performing preparation engagements as their highest level of service: As of, licensees whose highest level of service is performing preparation engagements will be required to complete 8 hours of preparation engagement or accounting and auditing (A&A) continuing education and 4 hours of Fraud CPE. #PES CERTIFICATION CODE#
This is Code A on the licensee's renewal reporting form.
General A&A requirement: A licensee who engages in planning, directing, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation service, shall complete 24 hours of the 80 hours in qualifying continuing education in the course subject matter pertaining to financial statement preparation and/or reporting (whether such statements are prepared on the basis of generally accepted accounting principles or other comprehensive bases of accounting), auditing, reviews, compilations, industry accounting, attestation services, or assurance services. Even year birth - even year renewal / Odd year birth - odd year renewal. 2 year renewal - based on birth month/year. This is Code R on the licensee's renewal reporting form. Course approval number is RRS-004-0910 and is on the completion certificates. PES course 4015: California Ethics - Regulatory Review Course can be used to fulfill this requirement and has been reviewed and approved by the California Board of Accountancy. This course requires formal Board review and approval and a 90% passing grade. CA SPECIFIC REGULATORY ETHICS: In addition to the ethics requirement outlined above, licensees will be required to complete a two-hour regulatory review course once every six years (on your renewal form it will say Regulatory Review due by _). PLEASE NOTE: this is a separate requirement from the 2 hour Regulatory Review requirement outlined below. This is Code E on the licensee's renewal reporting form. Also, per the BOA - if dual licensed, another state ethics course can be used to fulfill this requirement as long as it is 4 hours if it is not, then a supplemental general ethics course would be needed to equal 4 hours total. The following PES CA specific courses qualify to meet this requirement:Īs do any of our GENERAL ETHICS courses. To qualify courses must be a minimum of one hour in length. GENERAL ETHICS REQUIREMENT: Licensees are required to complete four hours of ethics education every two years for license renewal. (see ACCEPTABLE AREAS OF STUDY details below) This is Code N on the licensee's renewal reporting form. A maximum of 40 hours may be claimed in NON-TECHNICAL subject areas: communication skills, word processing, sales, marketing, motivational techniques, negotiating skills, office management, practice management and personnel management. This is Code T on the licensee's renewal reporting form. A minimum of 40 hours must be claimed in the following TECHNICAL subject areas: accounting, auditing, fraud, taxation, consulting, financial planning, ethics, regulatory review, computer and information technology (except word processing) and/or specialized industry or government practices that focus primarily upon the maintenance and/or enhancement of public accounting skills and knowledge needed to competently practicing public accounting. #PES CERTIFICATION FULL#
New licensees: 20 hours for each full 6 month period following license.
Minimum of 20 hours of continuing education in each year of their renewal/CPE reporting period - with at least 12 hours completed in technical subject matter.80 hours within the 2 year period preceding license expiration date.PES is a registered sponsor with NASBA and has issued credits in the state of California without any problems since 1992. They will recognize courses from NASBA sponsors. Website: DO PES COURSES QUALIFY FOR CPE IN THE STATE OF CALIFORNIA? YES!Ĭalifornia does not pre-approve continuing education programs (except for the Regulatory Review course) and they do not have sponsorship agreements.
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