CPE Requirements Nevada

2 2.1k

Nebraska

License Renewal Date
6/30 biennially

CPE Reporting Period
1/1 to 12/31 biennially odd or even year based on birth year

General Requirement
80 hours in the two years prior to the year of renewal.

Ethics Requirement
Four hours ethics are required. CPAs are not required to complete the (4) hour requirement in one course setting. They may submit one hour increments for portions of courses that cover ethics.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for self-study is 50% of total hours.
* Authorship credits are limited to 16 hours; Articles or books must be published and credits are self-declared.
* Instructor credits are limited to 50% of total hours, one CPE hour is granted for each hour of presentation and a maximum of two hours will be granted for each hour of presentation to account as preparation time. No repetitions for credits are allowed for the same material within the renewal period. A maximum of 10 credits is allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials.
* Each college semester credit hour equal 8 hours CPE credit and each college quarter hour shall equal 4 hours CPE credit.
* Practice review is limited to 50% of total hours
* Credit for technical meetings is limited to 20% of total hours.
* Half credits are accepted after the first hour (as of September 2010 rule change).
* College/University credits are limited to 40 hours.

Other State Policies

* All qualifying programs must be programs of learning directly related to the practice of public accounting and contribute directly to increasing information or skills needed to practice public accounting and to the professional competence of the participant. Board approval in advance of CPE courses is encouraged through the use of a “Program Qualification Form”.
* Peer Review programs must be sponsored by a state board or national or state professional society. Board will determine amount of credit.

CPE Requirements Montana

2 2.1k

Montana

License Renewal Date
12/31

CPE Reporting Period
7/1 to 6/30 triennially

General Requirement
120 hours

Ethics Requirement
2 hours every 3 years of acceptable credit must consist of knowledge and the application of ethics or the codes of professional conduct of CPAs.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 50% of total required hours. Instructors and discussion leaders should receive credit for both preparation and presentation. For the first time they present a program, they should receive contact hour credit for actual preparation hours up to two times the class contact hours. If a course is rated at eight contact hours, the instructor could receive up to 24 contact hours of credit (16 hours for preparation and eight hours for presentation). For repetitious presentations the instructor should receive no credit unless he can demonstrate that the subject matter involved was changed sufficiently to require significant additional study or research.
* Articles/books is limited to 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval.
* Interactive self study equals 50 minutes for 1 credit if the sponsor is recognized and approved by NASBA CPE quality assurance service (referred to as NASBA QAS sponsor). You can view a list of QAS approved sponsors here.
* Non-interactive self study equals 100 minutes for 1 credit.
* University or college courses: Credit courses – Each semester hour credit equals 15 hours CE; Non-credit courses – each classroom hour will equal one qualifying hour.
* Half credits are accepted after first hour.
* If the full basic requirement is met by the end of any June 30 reporting period, the excess hours taken during the immediately preceding months of May and June may apply to the subsequent reporting period.

Other State Policies

* The board accepts programs approved by NASBA’s CPE Quality Assurance Service.
* A specific program qualifies as acceptable continuing education if it is a formal program of learning which contributes directly to the professional competence of an individual permitted to practice public accounting and such program meets the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Formal Continuing Education Programs published by the National Association of State Boards of Accountancy, or such other educational standards as may be established from time to time by the board

CPE Requirements Missouri

2 2.1k

Missouri

License Renewal Date
9/30 biennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours, with a minimum of 20 hours of CPE in each calendar year.

Ethics Requirement
2 hours annually of required 20 hours per year

Other Subject Area Requirements
None

Credit Limitations

* Self-study must be interactive.
* For the writer to receive CPE credit, the article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication.
* Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research.
* University or college courses: Credit courses – Each semester hour credit equals 15 hours CE; Non-credit courses – each classroom hour will equal one qualifying hour

Other State Policies
Missouri accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.

Non-Residency Licensees Requirement
A nonresident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located. If a nonresident licensee’s principal office state has no CPE requirements for renewal of a license, the nonresident licensee must comply with all CPE requirements for renewal of a license in this state.

CPE Requirements Mississippi

2 2.1k

Mississippi

License Renewal Date
6/30

CPE Reporting Period
7/1 to 6/30 annually

General Requirement
40 hours

Ethics Requirement
4 hours each triennial reporting period: 3 hours must be earned in a Board approved Ethics, Professional Conduct, Public Accountancy Law and Regulations course(s) every three compliance and reporting periods. A minimum of one CPE credit hour every triennial period must be in Mississippi Public Accountancy Law and Regulations. No carry-over may be used for this requirement.

Other Subject Area Requirements
None

Credit Limitations

* Authorship is based on submission of the published document and a request for the number of credits.
* Instructor credits are limited to 2x course hours per presentation hour and no repetitions are allowed.
* Academic Credit: Each semester hour equals 15 CPE; each quarter hour equals 10 CPE; noncredit classes equal 1 CPE for each hour class attendance.

Other State Policies

* Mississippi accepts courses from providers that are members of NASBA’s National Registry.
* Self study programs must be approved by NASBA’s Quality Assurance Service (QAS).
* Personal development courses are not acceptable.
* Independent study is not allowed.

Home State Exemption
The board may exempt a non-resident licensee from the continuing education requirements if:

* The licensee verifies to the board’s satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
* The board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Mississippi (states that have an ethics requirement are considered substantially equivalent and the licensee must have met the ethics requirement of their home state); and
* The state in which the principal place of business is located extends the same exemption to Mississippi licensees who practice in that state.

The individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement for Mississippi, unless his State of primary employment has an ethics CPE requirement and he complied with that requirement.

CPE Requirements Minnesota

2 2.1k

Minnesota

License Renewal Date
12/31 License Renewal; Begin 3 year renewal in 2011

CPE Reporting Period
7/1 to 6/30 annually, with a rolling 120 hour, 3-year CPE cycle.; July 31st reporting beings 2011
A-H: Report will cover years 2009-2011 ended June 30 and must report CPE by 7/31/2011
I-P: Report will cover years 2009-2011 ended June 30 and must report CPE by 12/31/2011
Q-Z: Report will cover years 2008-2010 ended June 30 and must report CPE by 12/31/2010

General Requirement
120 hours every 3 years, with a minimum of 20 hours per year.

Ethics Requirement
8 hours in Accounting Ethics or Business Ethics every reporting period.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 50% of total hours.
* The maximum credit for published articles and books is 50% of total hours.
* The maximum credit for self-study is 80% of total hours. Must be QAS approved.
* Personal Development credits are limited to 24 hours.

Other State Policies
No more than 40% of the required hours can be earned through non-Registry or non-Board approved sponsor/program sources. For the 07/01/04 – 06/30/05 reporting year, the 3-year period ending June 30, 2007, and thereafter, programs that will automatically be accepted by the MN Board are seminar or lecture programs sponsored or presented by:

* The Office of the Legislative Auditor or State Auditor (provided a quality review similar in scope to a system review level quality review conducted on a CPA firm has been completed in the last three years and an unmodified report on such review filed with the board)
* CPE programs sponsored by professional organizations recognized by the board as report acceptance bodies (specifically approved by the board)

Non-Residency Licensees Requirement
A non-resident licensee with an active status in Minnesota meets Minnesota’s requirements by meeting the requirements in which the licensee’s principal office is located. If the principal office state has no CPE requirements, Minnesota’s requirements apply.

CPE Requirements Michigan

2 2.2k

Michigan

License Renewal Date
12/31 of odd numbered years

CPE Reporting Period
7/01 to 6/30 biennially ending on odd numbered years.

General Requirement
80 hours, with a minimum of 40 hours per year.

Ethics Requirement
2 hours annually

Other Subject Area Requirements
A minimum of 8 hours annually in Accounting and Auditing.

Credit Limitations

* The maximum credit for instructors is 50% of the yearly minimum hours required per reporting year. Each classroom hour equals 3 CPE hours.
* Self-study is limited to 50% of the required hours.

Other State Policies

* Michigan generally accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
* Subjects qualifying for continuing professional education which contribute to the professional competency of a licensee are acceptable. The responsibility for subject compliance rests solely with the licensee applicant or licensee.
* Half credits are acceptable.

CPE Requirements Massacusetts

2 2.1k

Massachusetts

License Renewal Date
6/30 biennially

CPE Reporting Period
7/1 to 6/30 biennially

General Requirement
80 hour total requirement including 4 hours of ethics.

Ethics Requirement
4 Hours (of the required 80 hours) in Professional Ethics is required.

Credit Limitations

* The maximum credit for instructors is 50% of total hours with no repeating of course presentations being accepted without sufficient change of course materials. Instructors are allowed 2 hours credit for preparation for each hour of presentation.
* Articles/books are limited to 25%.
* Self-study credits must be determined by the Board.
* Non-technical courses are limited to 20% (16 hours) total.
* Academic courses: each semester hour credit equals 15 CPE hours; non-credit courses allow one CE hour for each classroom hour.
* Whole hour credits only.

Other State Policies

* Massachusetts accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
* Programs must contribute directly to the professional competence of the participant

CPE Requirements Maryland

2 2.1k

Maryland

License Renewal Date
Biennial based on date of issuance

CPE Reporting Period
01/01 to 12/31 biennially

General Requirement
80 hours

Ethics Requirement
4 hours of professional ethics

Other Subject Area Requirements
None

Credit Limitations

* Authorship credits are limited to 10 hours for each published article. There is no limit to the number of published articles reported for CPE.
* Instructor credits are limited to 45 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time.
* The CPE earnings rate for teaching a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.
* Peer Review credits are limited to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review; 12 hours for an engagement review; and 16 hours for a system review.
* No half credits are accepted.

Other State Policies

* It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee’s professional competence.
* The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.
* The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
* Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.

CPE Requirements Maine

2 2.1k

Maine

License Renewal Date
9/30 CPE

CPE Reporting Period
10/01 to 9/30 annually

General Requirement
40 hours per year; A person whose initial license is issued between August 1 and March 31 must complete 20 hours of CPE for the first renewal cycle. A person whose initial license is issued between April 1 and July 31 is not required to complete any CPE for the first renewal.

Ethics Requirement
4 hours of ethics due every 3 years. Acceptable courses include a program of study of the accountancy laws and rules of the State of Maine and the Code of Conduct, or equivalent standards of the SEC, AICPA or similar organization or agency.

Other Subject Area Requirements
None

Credit Limitations

* Credits for communication arts, mathematics, statistics, probability and quantitative applications in business, economics, business, securities and administrative laws, human resources policies and computer software applications may not exceed 50% of the hours required over the 3-year period.
* The maximum credit for authorship is 50% of required hours and credits may be given on a self-declaration basis for published articles or books.
* The maximum credit for instructors is 50% of required hours and no repetitions of courses for credit is allowed unless the material is substantially changed, then it is a new course. Instructors may be granted credit on the basis of 3 hours for each hour of class time.
* Only full hour credits are acceptable. Effective September 1, 2010, half hour credits will be acceptable after completion of first full hour.

Other State Policies
Maine accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).

CPE Requirements Louisiana

2 2.1k

Louisiana

License Renewal Date
12/31

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement
4 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board.

Other Subject Area Requirements
If a CPA performs attest functions, a minimum of 20% of the total requirement must be in Accounting and Auditing (A&A). This would be a minimum of 24 hours of A&A if a total of 120 hours are required, 16 hours of A&A if a total of 80 hours are required, or 8 hours of A&A if a total of 40 hours are required.

Credit Limitations

* Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.
* The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions; for articles/books, it is limited to 25% and books or articles must be published.
* Personal development credit is limited to 25% of required hours.
* CPE credit is allowed in whole hours only.
* After 2009, non-interactive self-study credit is not accepted.

Other State Policies

* Louisiana requires interactive self-study courses to be from providers that are registered with either the AICPA, NASBA, or a State Society of CPAs.
* QAS courses may be acceptable.
* Magazine and reference material readings and tests do not qualify for CPE credits.
* All subject matters may be acceptable for credit if the program contributes directly to the professional competence of the participant and is relevant to the service rendered or to be rendered by the participant.
* The board and author shall mutually approve the credits for authored published material.

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