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CPA-California fraud CPE requirement

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 courses covering detection and/or reporting of fraud in financial statements are:

 

Click on the following course titles for more details about each course:

Financial Numbers Game | $56 | 16 Hours | Book Course

Financial Numbers Game

$56 | 16 CPE hours | Purchase Financial Numbers Game course

Course No. 1058N | View study guide / outline

Purchase text separately: Financial Numbers Game

Subject classification: Accounting & Auditing

 

Fraud Investigation-2nd edition | $40 | 10 Hours | Book Course

106012

$40 | 10 CPE hours | Purchase Fraud Investigation course

Course No. 106012 | View study guide

Purchase text separately: Forensic Accounting and Fraud Investigation-2nd edition

Subject classification: Accounting & Auditing

 

 
Financial Statement Fraud | $70 | 20 Hours | Book Course

Financial Statement Fraud

$70 | 10 CPE hours | Purchase Finanical Statement Fraud course

Course No. 1062 | View study guide

Purchase text separately: Financial Statement Fraud Prevention and Detection

Subject classification: Accounting & Auditing

 

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.