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CPE Requirements Indiana

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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

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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

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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

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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

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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.

CPE Reporting Requirements: District of Columbia

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District of Columbia

License Renewal Date
12/31 of even years.

CPE Reporting Period
1/1 to 12/31 biennially

General Requirements
80 hours, minimum 40 per year

Ethics Requirement
4 hours of Professional Ethics per licensing cycle as part of the continuing professional education requirement.

Other Subject Area Requirements
None

Credit Limitations

* Credit for preparation of publications is limited to 25 percent. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.
* Credit for Instruction is limited to 50% of the total required credits.
* Credit for Committee/Firm Meetings is limited to 25% of the total required credits.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
* Half credits are allowed after the first hour.

Other State Policies
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA’s National Registry of CPE Sponsors or that are QAS approved.

CPE Reporting Requirements

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Delaware

License Renewal Date
6/30 of odd years

CPE Reporting Period
7/1 to 6/30 biennially ending on odd-numbered years

General Requirements
80 hours

Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board as set forth in 11.8.

Other Subject Area Requirements

* 16 hours in accounting and auditing
* 16 hours in tax

Credit Limitations

* The maximum credit for instructors shall not exceed 50% of the total requirement. One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No repetitions allowed.
* Academic credit limited to the following: Each semester hour equals 5 CPE hours; and each hour non-credit classroom presentation equals 1 CPE hour.
* The maximum credit for self-study is 30% of the total hours required (24 hours). The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
* Credit for Authored Published materials is limited to 20 hours.

Other State Policies

* Authorship / Publications – 1 hour CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
* Committee and Breakfast/Lunch/Dinner meetings – credit is only granted for meetings structured as continuing education programs.
* Delaware accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.

Home State Exemption
For persons licensed in Delaware and another state, the Board may also provide by regulation that fulfillment of continuing professional education requirements of other states will be accepted in lieu of Delaware’s requirements; provided that such other states require at least 80 hours of CPE in a 2-year period. If the other state does not have an ethics requirement, then the licensee must meet Delaware’s ethics requirement as well as be Compliant in the other state.

CPE Reporting Requirements Connecticut

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Connecticut

License Renewal Date
12/31

CPE Reporting Period
7/1 – 6/30 annually

General Requirements
40 hours

Ethics Requirement
4 hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 20 hours.
* The maximum credit for published articles and books is 10 hours. Credit for authoring published material is determined by the Board.
* Self-study must be interactive.
* Academic Credit:
(A) Graduate-level credit courses: (i) Fifteen (15) hours for each credit hour of a semester course; (ii) Twelve (12) hours for each credit hour of a trimester course; (iii) Ten (10) hours for each credit hour of a quarter course.

(B) Undergraduate-level credit course: (i) Seven and one-half (7 1/2) hours for each credit hour of a semester course; (ii) Six hours for each credit hour of a trimester course; (iii) Five (5) hours for each credit hour of a quarter course.

Non-credit courses: credit shall be allowed provided the course meets the CPE standards.

Other State Policies

* Connecticut does not pre approve/approve courses.
* The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
* Partial credit in any increment is accepted once the first hour of CPE has been earned.

CPE Reporting Requirements: Colorado

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Colorado

License Renewal Date
5/31 of even years.

CPE Reporting Period
Biennial from 1/1 of even years to 12/31 of odd years.

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

Other Subject Area Requirements
Effective January 1, 2010, Colorado has repealed its designation of Code A and Code B subjects. The following subjects are acceptable for CPE courses as defined by NASBA’s CPE Fields of Study: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Administrative Practice, Social Environment of Business, Regulatory Ethics, Business Law, Business Management and Organization, Finance, Management Advisory Services, Marketing, Behavioral Ethics, Communications, Personnel/HR, Personal Development, Computer Science, Economics, Mathematics, Production, Specialized Knowledge and Application, and Taxes.

Ethics Requirement
4 hours of CPE must be in Ethics, of which up to two hours may be in Colorado Rules & Regulations.

Credit Limitations

* Personal Development is limited to a maximum of 16 hours.

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

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