Continuing Education for Certified Public Accountants
and Other Tax Professionals
Welcome to the Board of Equalization's continuing education web page for Certified Public Accountants and other tax professionals. This web page is designed to provide tax practitioners with practical knowledge on the functions and programs administered by the Board of Equalization. In accordance with Section 88.1 and 88.2 of the Accountancy Regulations, this is a formal program of learning that contributes directly to the professional competence of a licensee in public practice. Upon completing the course material and successfully passing the final exam, this course will qualify for 4 hours of CPA continuing education credit. Because the course content is related to state, not federal tax laws, this course does not qualify for Enrolled Agent Continuing Education. However, the content may be beneficial as general education for Enrolled Agents. If you are a member of the California Society of Enrolled Agents (CSEA/NAEA), the course qualifies for 4 hours of CSEA/NAEA Continuing Education. For more information, go to www.csea.org.
The course materials consist of online videos and BOE publications. The main topics covered are Basic Sales and Use Tax, Online Services, Board of Equalization Appeals Process, Retail Sales of Cigarettes and Tobacco Products, Property Tax Exemption Information for Nonprofit Organizations, and the Taxpayer Rights Advocate. There are a total of eight quizzes that will cover each of the topics. The quizzes will test your understanding of each topic, and will provide feedback for correct and incorrect answers. You must review the course material and take all eight quizzes before taking the final exam. If you pass the final exam with a score of 75% or better, you will be able to immediately print a certificate of completion for four hours of continuing education, and an email will be automatically sent to the BOE for records retention pursuant to CBA Regulations.
There is no cost to take the course, and you do not have to review all of the sections at one time or in any particular order. Quizzes will open in new browser tabs or windows. After exiting a quiz, you will be returned to this page.
We hope the information provided is helpful and educational. If you have comments or suggestions to improve the course material, please email us at SUTD.Training@boe.ca.gov.
Retail Sales of Cigarettes and Tobacco Products in CaliforniaRetail Sales of Cigarette and Tobacco Products Video
Sales of Cigarettes and Tobacco Products in California: License Requirement for Retailers (Pub 78)
Cigarette and Tobacco Product Inspections (Pub 152)
Property Tax Exemption Information for Nonprofit OrganizationsProperty Tax Exemption for Nonprofits Video
Property Tax Welfare Exemption (Pub 149)
Taxpayer Rights AdvocateTaxpayer Rights Advocate webpage
Taxpayer Rights Advocate Video
Understanding Your Rights as a Californian Taxpayer (Pub 70)
California Taxpayer Advocates (Pub 145)
Tax Appeals Assistance Program (Pub 215)