In California, certified public accountants (CPAs) and public accountants must complete continuing education to renew their licenses. This requirement has been in place since December 31, 1974, to ensure they stay updated and serve the public interest effectively.

This law outlines the requirements for continuing education that licensees, such as accountants, must meet to keep their licenses active. Key points include needing 24 hours of education in government accounting and auditing for those involved with governmental audits, and similarly, 24 hours in accounting and auditing for those working on financial statements. If practicing public accountancy, another course focused on professional conduct is required every six years. Inactive licensees must meet these education requirements before resuming practice. Overall, the board sets these standards to ensure licensees maintain current knowledge and high professional standards, with various options to fulfill these requirements.

This law allows the licensing board to waive ongoing education requirements for accountants who aren't working with the public or for those with special circumstances like health issues, military service, or other valid reasons. However, if the accountant starts working with the public again, they need to fulfill educational requirements as decided by the board.