California CPA CPE Carryover: Can Extra Hours Roll Forward?

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Verified 2026-11-13

CPE Carryover

No carryover

No. California's regulations say it outright: "No carryover of continuing education is permitted from one license renewal period to another." The same sentence appears in the rule for renewing an expired license.

Source of record 16 CCR 87(a); 16 CCR 81(a) read the rule →

What the rule says

No carryover of continuing education is permitted from one license renewal period to another.

16 CCR 87(a) →

Which license?

Individual license: fill in birth month and year (your cycle follows your birth month and whether your birth year is odd or even). Firm permit: fill in the month and year the CBA originally approved it (it expires on the last day of that month, every two years, in years odd or even like the approval year).

How many CPE hours does California require? →

Missed California's renewal deadline? What happens next →

See California's CPA license renewal deadline →

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