1. (a) A renewal applicant may be granted either an extension of time to complete continuing education requirements or an exception from continuing education requirements. Extensions or exceptions may be granted by the Board for the following causes:

   1. (1) Reasons of health, certified by a medical doctor, which prevent compliance by the licensee.
   2. (2) Service of the licensee on extended active duty with the Armed Forces of the United States.
   3. (3) Other good cause.
2. (b) No extension or exception shall be made solely because of age.
3. (c) Willful failure of a licensee to complete applicable continuing education within a specified extension of time shall constitute cause for disciplinary action pursuant to section 5100(g) of the Accountancy Act.
4. (d) A renewal applicant who has met the requirement of Section 87(a) and becomes subject to continuing education pursuant to Section 87(c), (d) or (e) during the last 6 months of a two-year license renewal period shall be granted, upon request, an extension of time of up to 6 months in which to complete the continuing education required by Section 87(c), (d) or (e). Continuing education completed pursuant to this extension shall be part of the 80 hours of continuing education required under Section 87(a) for the next two-year renewal period. However, it shall not be part of the 24 hours of continuing education required under Section 87(c) or (d) or the four hours of continuing education required under Section 87(f) for the next two-year renewal period.

Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Sections 5026, 5027, 5028 and 5100(g), Business and Professions Code.

History

1. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).

2. Amendment renumbering subsections (a), (b), and (d) to (a)(1), (2) and (4) and new subsections (a) and (c) filed 6-27-90; operative 7-27-90 (Register 90, No. 35).

3. Repealer of subsection (a)(3) and subsection renumbering filed 3-28-96; operative 7-1-96 (Register 96, No. 13).

4. Amendment of subsection (a) and Note filed 12-17-96; operative 1-1-97 pursuant to Government Code section 11343.4(d) (Register 96, No. 51).

5. Repealer and new subsection (d) filed 6-17-98; operative 7-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 25).

6. Amendment of subsections (c)-(d) and amendment of Note filed 7-19-2004; operative 8-18-2004 (Register 2004, No. 30).

7. Amendment of subsection (d) filed 2-1-2011; operative 3-3-2011 (Register 2011, No. 5).

8. Change without regulatory effect amending Note filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).

9. Amendment of subsections (a)(1)-(2) and (d) and amendment of Note filed 2-1-2023; operative 7-1-2023 (Register 2023, No. 5).