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§ 89. Control and Reporting.

16 CA ADC § 89Barclays Official California Code of RegulationsEffective: July 1, 2023

Barclays California Code of Regulations
Title 16. Professional and Vocational Regulations
Division 1. State Board of Accountancy (Refs & Annos)
Article 12. Continuing Education Rules
Effective: July 1, 2023
16 CCR § 89
§ 89. Control and Reporting.
Currentness
(a) Upon renewal, a licensee who is required, pursuant to Section 80.2, 81, 87, or 87.1, to obtain continuing education must provide a written statement, signed under penalty of perjury, certifying that the requisite number of continuing education hours has been obtained. The licensee shall disclose all of the following information concerning courses or programs claimed as qualifying continuing education hours:
(1) Course title or description.
(2) Date of completion.
(3) Name of school, firm or organization providing the course or program.
(4) Method of study, i.e., whether course or program is self-study, adaptive learning self-study, live presentation, group internet-based program (Webcast), nano learning program or blended learning program.
(5) Number of hours earned.
(6) Subject areas as described in Section 87(a)(2) and (3).
(b) If credit is claimed for completing the two hour regulatory review course specified in Section 87.8, a licensee shall obtain and retain for six years after renewal of their license, a certificate of completion or its equivalent disclosing all of the following information:
(1) Name of licensee.
(2) Course title.
(3) Board-issued approval number for the regulatory review course completed by the licensee.
(4) School, firm or organization providing the course.
(5) Date of completion.
(6) Verification by a program provider representative, such as a signature or seal.
(c) If continuing education credit for attending a continuing education course is claimed, the licensee shall obtain and retain for four years after renewal a certificate of completion or its equivalent disclosing all of the following information:
(1) Name of licensee in attendance.
(2) School, firm or organization conducting course.
(3) Location of course attended.
(4) Title of course or description of content.
(5) Dates of attendance except when the licensee attended a course for academic credit given by a college, university, or other institution of higher learning accredited by an association recognized by the Secretary of the United States Department of Education, in which case the applicant may provide evidence of a grade of pass or “credit” to satisfy this requirement.
(6) Number of hours of actual attendance except when the licensee attended a course for academic credit given by a college, university, or other institution of higher learning accredited by an association recognized by the Secretary of the United States Department of Education, in which case the applicant may provide evidence of a grade of pass or “credit” to satisfy this requirement.
(7) Verification by a program provider representative, such as a signature or seal.
(8) Subject areas as described in Section 87(a)(2) and (3).
(d) If continuing education credit is claimed for completing a self-study or adaptive learning self-study course, the licensee shall obtain and retain for four years after renewal a receipt or its equivalent documenting the date of purchase or enrollment and a certificate of completion or its equivalent disclosing all of the following information:
(1) Name of licensee taking the course.
(2) School, firm, or organization providing the course.
(3) Title of course or description of contents.
(4) Date of completion.
(5) Number of hours of continuing education credit granted for completing the course.
(6) Subject areas as described in Section 87(a)(2) and (3).
(7) Verification by a program provider representative, such as a signature or seal.
(e) If continuing education credit is claimed for completing a nano learning program, the licensee shall obtain and retain for four years after renewal a receipt or its equivalent documenting the date of purchase or enrollment and a certificate of completion or its equivalent disclosing all of the following information:
(1) Name of licensee taking the course.
(2) School, firm, or organization providing the course.
(3) Title of course or description of contents.
(4) Date of completion.
(5) Number of hours of continued education credit granted for completing the course.
(6) Subject areas as described in Section 87(a)(2) and (3).
(7) Verification by a program provider representative, such as a signature or seal.
(f) If continuing education credit is claimed for completing a blended learning program, the licensee shall obtain and retain for four years after renewal a receipt or its equivalent documenting the date of purchase or enrollment and a certificate of completion or its equivalent disclosing all of the following information:
(1) Name of licensee taking the course.
(2) School, firm, or organization providing the course.
(3) Title of course or description of contents.
(4) Date of completion.
(5) Number of hours of continued education credit granted for completing the course.
(6) Subject areas as described in Section 87(a)(2) and (3).
(7) Verification by a program provider representative, such as a signature or seal.
(g) If credit as an instructor, discussion leader, or speaker is claimed, the licensee shall retain for four years after renewal all of the following information:
(1) School, firm or organization providing course.
(2) Location of course presented.
(3) Title of the course or description of content.
(4) Course outline.
(5) Dates and evidence of presentation.
(6) Number of hours of actual preparation time and presentation time.
(h) If credit is claimed for writing continuing education instructional materials, all of the following information shall be maintained for four years after renewal:
(1) Name of the course provider or publisher.
(2) Title of the course and a description of the instructional materials.
(3) Date of completion of the instructional materials or publication date.
(4) A copy of the instructional materials.
(5) Hours claimed.
(i) If credit for published articles and books is claimed, all of the following information shall be maintained for four years after renewal:
(1) Name and address of publisher.
(2) Title of publication.
(3) Brief description.
(4) Date(s) of publication.
(5) Copy of publication.
(6) Hours claimed.
(j) If credit for writing questions for the Uniform CPA Examination is claimed, the licensee shall obtain and retain for four years after renewal a letter or other statement from the American Institute of Certified Public Accountants documenting the licensee's participation and the number of hours of continuing education credit the licensee has received.
(k) If credit is claimed for performing a technical review of continuing education instructional materials, all of the following information shall be maintained for four years after renewal:
(1) Name of the course provider or publisher.
(2) Title of the course and a description of the instructional materials.
(3) Date the review was completed.
(4) A copy of the instructional materials.
(5) Hours claimed.
(l) The Board may solicit and verify such information. If a licensee is found to have a deficiency, the licensee shall be so notified and shall be required to provide copies of the documentation required by this section.
(m) A licensee who is determined by the Board at renewal not to have completed the required number of hours of qualifying continuing education shall be required to make up any deficiency. A licensee who is required to make up a deficiency shall be ineligible for active status license renewal or conversion to active status pursuant to Section 80.1 until such time as documentation to support the required hours of continuing education for license renewal has been submitted and approved by the Board.
(n) A licensee's willful making of any false or misleading statement, in writing, regarding their continuing education shall constitute cause for disciplinary action pursuant to section 5100(g) of the Accountancy Act.

Credits

Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Sections 5026 and 5027, Business and Professions Code.
History
1. Amendment filed 12-24-75; effective thirtieth day thereafter (Register 75, No. 52).
2. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
3. Amendment of subsections (a) and (b) and new subsections (c) and (d) filed 12-10-90; operative 1-9-91 (Register 91, No. 3).
4. Amendment filed 11-30-93; operative 12-30-93 (Register 93, No. 49).
5. New subsection (f) and subsection relettering filed 3-28-96; operative 7-1-96 (Register 96, No. 13).
6. Editorial correction of subsection (a) (Register 97, No. 25).
7. Amendment of subsection (f) filed 6-16-97; operative 6-30-97 pursuant to Government Code section 11343.4(d) (Register 97, No. 25).
8. Amendment filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
9. Change without regulatory effect amending subsection (k) filed 11-15-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 46).
10. Amendment of subsections (a)(4) and (d) filed 7-11-2007; operative 8-1-2007 pursuant to Government Code section 11343.4 (Register 2007, No. 28).
11. Amendment of subsection (b), new subsections (b)(6) and (c)(7) and amendment of subsection (k) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
12. Change without regulatory effect amending Note filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).
13. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
14. Amendment of section and Note filed 2-1-2023; operative 7-1-2023 (Register 2023, No. 5).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 16, § 89, 16 CA ADC § 89
End of Document