CPE Requirements Kentucky

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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.

CPE Requirements Kentucky

2 2.0k

Kentucky

License Renewal Date
6/30 Renewal; even license number=even years; odd license number = odd years

CPE Reporting Period
1/1 to 12/31 biennially; even license number = even years; odd license number = odd years.

General Requirement
80 hours if the CPA worked >3000 hrs; 60 hours if the CPA worked <3000 hrs. in public accounting firm. 60 hours if employed in industry, education or government. Ethics Requirement Effective July 1, 2010, the basic requirements of 80 or 60 hours must include 2 hours of professional ethics. Other Subject Area Requirements None Credit Limitations * The maximum credit for instructors is 60% of total hours. Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation. * The maximum credit for Published articles/books it is 25%. Other State Policies * The Kentucky State Board of Accountancy accepts providers that are NASBA National Registry of CPE Sponsor and Quality Assurance Service (QAS) members. * Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy. * If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state. Back to Continuing Education Requirements

CPE Requirements Kansas

2 2.0k

Kansas

License Renewal Date
6/30

CPE Reporting Period
7/1 to 6/30 biennially; even certificate number = even years; odd certificate number = odd years.

General Requirement
80, with a minimum of 20 hours per year.

Ethics Requirement
2 hours in professional ethics relating to the practice of public accountancy. Extra ethics credits may be carried forward to the next reporting period, but can not be used to fulfill the ethics requirement for that period.

Other Subject Area Requirements
None

Credit Limitations

* Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book published during the biennial period.
* Personal Development credits cannot exceed 30 percent of the total hours required for renewal.
* Credit for instruction is limited to 50% of the total credit requirement.
* A licensed municipal public accountant in Kansas shall have completed a 16-hour program of acceptable continuing professional education during each year within the biennial period. At least eight of the 16 hours shall be in the area of municipal accounting or auditing.
* Hours devoted to actual preparation time by an instructor, discussion leader, or speaker for formal programs shall be computed at a maximum of up to twice the number of continuing professional education credits that a participant would be entitled to receive, in addition to the time for presentation. Hours devoted to preparation and served as an instructor shall not exceed, alone or in combination, 50 percent of the total number of continuing education hours required for permit renewal.
* Self-study CPE program providers must be approved by a state society of CPAs, the AICPA, NASBA’s National Registry of CPE Sponsor’s, or NASBA’s Quality Assurance Services (QAS).
* Half credits are acceptable after the first hour of credit is earned.

Other State Policies

* Courses from NASBA’s Quality Assurance Service are accepted.
* Committee Meeting programs will be accepted if they meet the following requirements:
o Must be a formal program of learning; an outline is to be presented to the participants.
o Must be at least 50 minutes in length.
o Instructed by someone knowledgeable in the area.
o Contribute directly to the professional competence of the participant.
o Record of registration and attendance is retained.

Non-Residency Licensees Requirement
The board may exempt from the continuing education requirements an individual who holds a permit from another state if:

* The permit holder has a principal place of business located outside the state of Kansas;
* the permit holder verifies to the board 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 Kansas; and
* the state in which the principal place of business is located extends the same exemption to Kansas permit holders who practice in that state.

CPE Requirements Iowa

2 2.1k

Iowa

License Renewal Date
6/30 biennially, L-Z renew 2011 and begin annual renewal in 2012; A-K renew 2010 and begin annual renewal in 2012.

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours of continuing education in the three-year period ending on December 31st prior to renewal date.

Ethics Requirement
4 hours of ethics and rules of professional conduct CPE must be completed during each three-year period ending December 31.

Other Subject Area Requirements
8 hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.

Credit Limitations

* The maximum credit for instructors is 60 hours.
* The maximum credit for authorship is 30 hours.
* The maximum credit for self study non-interactive is 60 hours.
* Half credits allowed after the first hour.
* Practice review is not accepted.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
* Instructors will be allowed credit for 2 hours of preparation for each hour of actual instruction. Courses must be above elementary level.
* Credit may be allowed for the successful completion of examinations for Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board. Credit will be allowed at a rate of five times the length of each examination, which is presumed to include all preparation time, claimed in the calendar year of the examination, and limited to 50 percent of the total renewal requirement.

Other State Policies

* Credit may be allowed for interactive self study programs on the basis of one hour of credit for each 50 minutes spent on the interactive study program
* The interactive self-study sponsor must be approved by either the national continuing professional education registry or by the NASBA continuing education registry.

Non-Residency Licensees Requirement
A CPA holding a currently valid license from his state of residency may choose to meet the Iowa CPE requirements using reciprocal license by substantial equivalency.

CPE Requirements Indiana

2 2.1k

Indiana

License Renewal Date
6/30 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120, with a minimum of 20 hours per year

Ethics Requirement
4 credits every reporting period

Other Subject Area Requirements
12 hours of Accounting & Auditing are required.

Credit Limitations

* The maximum credit for instructors is 60 hours.
* Self study is limited to 60 hours/50%.
* CPA Exam coaching courses are allowed 10 CPE credits.
* Enrolled Agent exam coaching courses are allowed 10 CPE credits.
* Graduate level courses earning grade of “C” or above may receive credit of 1 hour per semester hour credit received if course otherwise meets the Board’s definition of a CPE course.
* Half credits are allowed after the first hour.

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

CPE Requirements Illinois

2 2.1k

Ilinois

License Renewal Date
9/30 triennially

CPE Reporting Period
10/01 to 09/30 triennially

General Requirement
120 hours

Ethics Requirement
4 hours of the 120 hours for each renewal period

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 60 hours. Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction.
* The maximum credit for Articles/books is 30 hours
* The maximum credit for all Self Study is 80 hours. Only 60 of those hours can be in non-interactive Self Study. Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

Other State Policies
All program sponsors must be registered with the Board or fall into one of the following categories for automatic approval:

* AICPA
* The Illinois CPA Society/Foundation (ICPAS/F)
* An accredited university or college
* NASBA

CPE Earned in Other Jurisdictions
If a renewal applicant will be earning or has earned CPE hours in another jurisdiction, but is not licensed in that jurisdiction and the course is not presented by an approved sponsor, the applicant shall submit an individual program approval request form, along with a $25 processing fee, to have the program reviewed. The Committee shall review and recommend approval or disapproval of the programs. Applicants may seek individual program approval prior to participation in the course or program. All individual program approval requests shall be submitted 90 days prior to the expiration date of the license.

CPE Reporting Requirements Idaho

2 2.1k

Idaho

License Renewal Date
6/30 annually

CPE Reporting Period
1/1 to 12/31 biennially rolling

General Requirement
80 hours, with a minimum of 30 per year and a maximum of 50 per year.

Ethics Requirement
A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho’s law and rules during the first calendar year that the license is issued.

Other Subject Area Requirements
None

Credit Limitations

* 1/2 Hour Credits acceptable after the first hour.
* Published works are accepted for credit only if reviewed/published by an independent party.
* Instructors may receive a maximum of 2 hours credit for preparation for each hour of actual instruction.

Other State Policies
Idaho typically accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and Quality Assurance Service, provided the course meets Idaho’s CPE Standards.

CPE Reporting Requirements Hawaii

2 2.1k

Hawaii

License Renewal Date
12/31 of odd years

CPE Reporting Period
1/1 to 12/31 biennially, ending in odd-numbered years

General Requirement
80 hours with up to 40 carried over to the next period.

Ethics Required
None

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 40 hours/50%; no credit given for preparation time.
* Credit for teaching the same course is awarded only once during each 3-year period. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers.
* Articles/books – 20 hours/25% maximum.
* Practice review – 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

Other State Policies
Courses must be approved by either the Hawaii Board or NASBA’s National Registry of CPE Sponsors or Quality Assurance Service.

CPE Reporting Requirements: Georgia

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Georgia

License Renewal Date
12/31 of odd-numbered years

CPE Reporting Period
12/31 biennially in odd-numbered years

General Requirements
80, with a minimum of 20 per year.

Ethics Requirement
None

Other Subject Area Requirements
16 of the 80 hours must be obtained in Accounting & Auditing subjects.

Credit Limitations

* Authorship credits are limited to 25 percent of total hours required in any 2-year period unless specifically approved by the Board.
* Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; non-credit courses earn 1 CPE hour for each hour of class attendance.
* Self study credit must be Interactive.
* Half credits are allowed after the first hour.

Other State Policies

* There is no limit on the number of self-study CPE hours.
* No programs are pre-approved by the Board.
* The Georgia State Board of Accountancy does accept, but does not limit itself to NASBA’s National Registry of CPE Sponsors.
* The Board accepts credit hours from other providers that meet the requirements set forth in the Board rules.

CPE Reporting Requirements: Florida

2 2.0k

Florida

License Renewal Date
12/31 biennially

CPE Reporting Period
7/1 to 6/30 biennially

General Requirements
80 hours

Ethics Requirement
4 hours of the total 80 hours is required in Ethics. Ethics courses must be administered by providers approved by the Board and include a review of the provisions of Chapter 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code. Ethics CPE must be met prior to taking the Laws and Rules Examination.

Other Subject Area Requirements
The minimum credit for Accounting & Auditing is 20 hours over a two-year period. The accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subject generally classified within the accounting discipline.

* Accounting and auditing subjects to consist of:

1. Accounting-related subjects or courses, including, but not limited to, financial accounting (including current authoritative literature in generally accepted accounting principles in the United States), and accounting for specialized industries.

2. Auditing-related subjects or courses, including, but not limited to, general auditing theory and practice (including current authoritative literature in generally accepted auditing standards in the United States), auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems.

Other category courses to consist of technical or behavioral subjects as described below:

* Technical business subjects to consist of:

1. Taxation.

2. Management services and management advisory services.

3. General business including, but not limited to, economics, business law, production or operational systems, marketing, finance, quantitative applications in business and business policy, and computers and information systems without audit applications; and

* Behavioral subjects to consist of:

1. Oral and written communications.

2. The social environment of business.

3. Administration of a public accounting practice including, but not limited to, behavioral sciences, managerial effectiveness and management by objectives.

Credit Limitations

* Higher education credit courses shall be credited for CPE purposes at the rate of 15 credits per semester hour and 10 credits per quarter hour, provided the number of contact hours in the classroom totals at least 90% of the continuing professional education credit so determined. Otherwise, CPE credit shall be limited to the actual number of contact hours.
* Attending and instructing elementary accounting courses is not acceptable for CPE credit.
* Whole credit hours required; must round down any fractional hours to nearest whole hour.
* Instructors, lecturers, panelists and discussion leaders for professional development courses and formal organized in-firm educational programs shall be credited for continuing professional education purposes at twice the credit granted participants for the first presentation of a specific course or program, the same as the credit granted a participant for the second presentation and none thereafter. Continuing professional education credit for instructing a higher education course shall be twice the credit which would have been granted participants for the first presentation of a specific course of program, the same as the credit granted a participant for the second presentation and none thereafter. Credit may be granted for subsequent teaching if the course material is substantially revised.
* The maximum credit for behavioral courses is 20 hours over a two-year period. The behavioral category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Other examples of behavioral subjects are:

* Effective speaking
* Employee supervision
* Human Resources
* Leadership and motivation
* Management by objectives
* Speed reading and
* Time management

Other State Policies

* The law and rules exam is 25 questions and must be taken and passed prior to licensure and re-licensure (every two years). A passing score on the Laws & Rules exam must be postmarked no later than December 31. Legislation signed by Governor Crist on May 27, 2009, eliminates completion of the Florida laws and rules examination as a requirement for CPA licensure renewal. Florida’s rules were updated eliminating this requirement effective December 10, 2009.
* Florida requires that all self-study courses qualifying for accounting, auditing or technical business credit must be taken from sponsors of NASBA’s Quality Assurance Service (QAS). Technical business subjects that fall under this limitation are Business Law, Computer Science, Economics, Finance, Management Advisory Services, Marketing, Personnel/HR, Production, Specialized Knowledge and Applications, Statistics, and Tax.
* Behavioral courses do not have to be taken from an approved QAS sponsor.

Extensions
The Florida board provides two automatic extensions for licensees who do not meet their CPE requirements by the end of the reporting period, June 30.

* The first extension expires on the September 15 following the June 30 deadline. The licensee will be required to meet the full CPE requirements along with an additional 8 Accounting and Auditing credits.
* The second extension expires on the December 31 following the June 30 deadline. The licensee will be required to meet the full CPE requirements along with an additional 16 Accounting and Audit credits.

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