California CPAs must complete a 4-hour regulatory review course approved by the California Board of Accountancy (CBA) every two-year renewal cycle. Ethics training isn't just a box to check but a license requirement for California CPAs.
Picking the right provider makes that requirement easier. This guide covers some of the top California CPA ethics and CPE providers, what to look for, and how to stay audit-ready.
The regulatory review course focuses on the laws, regulations, and professional conduct standards that govern CPAs in California. It keeps you current on the rules that shape your practice, whether you work in public accounting, industry, government, or advisory.
Not every ethics course qualifies. The course must come from a CBA-approved provider and meet the board's content standards.
| Feature | CalCPA | LumiQ | MYCPE ONE | CCHPlink | WesternCPE |
|---|---|---|---|---|---|
| Best for | CPAs who want California-specific, member-discounted courses | Busy professionals who prefer audio learning | Budget-focused CPAs and firms wanting one all-in-one library | CPAs already in the CCH/Wolters Kluwer ecosystem | CPAs who want flexible credit packs and live-style webcasts |
| Price snapshot | Per course, with member discounts | Plans include a 20-credit tier and an unlimited tier; unlimited listed at $499 for 12 months | $199/year (listed down from $299) | Roughly $680–$1,130 for unlimited tiers | 10-credit package at $343; 30-credit package at $926 |
| CA regulatory review (2 hrs) | Self-study from $69 (member) / $89; webcast $99 / $129 | Not confirmed; verify before buying | Included in its 40-hour California package; included in subscription | Not confirmed; verify before buying | Self-study priced $55.10–$74.10 |
| CA 4-hr ethics | California-focused ethics and regulatory courses | Not confirmed | Package includes 4 hours of ethics | Not confirmed | "Ethics for California," 4 credits, $116–$136 |
| Content library | Not published as a single total | 1,000+ episodes, new ones weekly | 15,000+ hours, 500+ subject areas | 700+ courses, 1,500+ CPE hours (firm package) | 450+ on-demand courses (per a third-party comparison) |
| Course variety | California regs, ethics, tax, accounting, and more | Technical topics plus soft skills and leadership | Accounting, audit, tax, ethics, AI courses, and 100+ qualifications | Tax and accounting focus | Tax, accounting, ethics, HR, and management |
| Formats | Online self-study and pre-recorded broadcast webcasts | Podcast-style audio, self-study | Live webinars, on-demand, podcasts, ebooks | Live webinars and web-based self-study | Webcasts (no exam) and QAS self-study |
| Compliance tracking | Not confirmed | CPE certificate tracker | Compliance tracker and credit vault | Compliance Manager on every package | Course dashboard |
| Mobile app | Not confirmed | Web, iOS, and Android | iOS and Android | Mobile-friendly courses | Not confirmed |
Offers official, board-approved self-study and webcast options tailored directly to California rules, including its member-focused programs. It also offers pre-recorded broadcast webcasts where the instructor answers questions through chat.
Pros
Cons
LumiQ delivers CPE as podcasts. Known for flexible audible learning, you can earn credit while commuting or exercising. Its library has over 1,000 episodes, with new ones released weekly. It suits professionals CPAs who want to fill technical and soft-skill hours in a different format. Courses verified as NASBA QAS, meets California's ethics or regulatory review rules
Pros
Cons
MYCPE ONE offers a wide range of online CPE courses, including ethics options. It offers a 40-hour California package that includes 4 hours of ethics and the 2-hour Board-approved regulatory review course. That makes it a convenient one-stop option for meeting California's ethics and review rules.
Unlimited access is listed at $199 a year, $5 for each CPE credit. 15,000+ hours of content and 500+ subject areas. California and all 50 state-specific ethics courses and compliance packages are available. A compliance tracker, credit vault, and mobile app are included. Formats include webinars, on-demand courses, podcasts, and e-books.
Pros
The $199 price is a sale price, down from $299. Its general ethics webinar does not satisfy the regulatory review, so you must pick the right California course. The huge catalog can feel overwhelming.
Cons
CCHPlink.com is part of the Wolters Kluwer CCH family, a well-known name in tax and accounting. It offers live webinars and web-based self-study, with packages from 20 hours up to unlimited.
Pros
Cons
WesternCPE provides state-specific CPE courses. It sells credit packages instead of subscriptions. You buy credits and redeem them across its digital library of webcasts and self-study. For California CPAs, it offers a 4-credit "Ethics for California" self-study course and a California Regulatory Review.
Pros
Cons
Meeting the California regulatory review requirement is simple when you plan ahead and choose the right provider. CalCPA is a strong starting point for California-specific, board-approved options. LumiQ, MYCPE ONE, CCHPlink.com, WesternCPE, and CPEThink also give CPAs flexible ways to complete their ethics hours.
Whichever provider you choose, confirm CBA approval, keep clear records, and finish early. That protects your license and your peace of mind.
Your license renewal may be delayed or denied, and penalties could apply. Complete the course promptly and submit accurate CPE records to the CBA.
Generally not. California requires a CBA-approved regulatory review course, so out-of-state ethics credit may not satisfy this requirement. Confirm eligibility with the CBA first.
Generally, yes. The four hours count toward your overall CPE requirement, so plan your remaining hours around technical subjects and your practice area.
CFO, AZSTEC LLC LinkedIn
Imtiaz Munshi, CPA (US), serves as the CFO of Azstec, LLC and is a trusted advisor to high-net-worth entrepreneurs. With 25 years of experience as a seasoned tax planner and business strategist, he helps businesses grow smarter and stronger. Imtiaz excels at guiding entrepreneurs and enterprises through complex financial choices with clarity and confidence. His expertise lies in simplifying strategy, optimizing tax outcomes and driving sustainable, long-term growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business leaders to stay ahead in a rapidly evolving financial landscape shaped by AI, ESG priorities and data-driven transformation.