CPE Reporting Deadline: Arizona

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Arizona

License Renewal Date
Last day of birth month or registration month

CPE Reporting Period
Biennial ending on the last working day of the birth month and an odd or even-numbered year based on the license expiration date

General Requirements
80 total hours, including the following requirements:

* 40 hours must be technical with at least 16 hours in Accounting/Auditing/Tax
* 16 hours in live classroom/group webinar hours
* 4 hours ethics

Ethics Requirement
4 hours of Board-approved ethics during the two-year period immediately preceding registration renewal. The 4-hour requirement shall include a minimum of 1 hour of each of the following:

* Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.
* Board statutes and administrative rules.

Other Subject Area Requirements
None

Credit Limitations

* Credit should be given for whole class hours only.
* Board does not pre-approve courses.
* Ethics program taught or developed by employer or coworker does not qualify for ethics requirement.
* Introductory computer classes have a maximum of 20 hours and no repetitions are allowed.
* The maximum credit for instructors is 40 hours, limited to one presentation of seminar/course with no credit for repetitions.
* The maximum credit for published articles/books is 20 hours.
* Teaching and writing combined should not exceed 40 credits.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.
* If written material is not used in conjunction with a seminar, credit may be earned if it is at least 3,000 words in length (no proration) and is published by a recognized 3rd party publisher of accounting material or a sponsor. 3,000 words = 2 credit hours.

CPE Reporting Deadline: Alaska

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Alaska

License Renewal Date
12/31 of odd years

CPE Reporting Period
1/1 to 12/31 biennially ending on odd years

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

Ethics Requirement
Beginning January 1, 2006, at least four hours of the 80 hours of required continuing education must be obtained in ethics and the Board’s statutes and regulations under AS.04 and 12 AAC 04.

Other Subject Area Requirements
None

Credit Limitations

* Authorship/Publication Requirement – Credit must be determined by the Board.
* Self-Study Requirement – Credit must be determined by the Board.
* Instructed Credit – is given only for full hours and not for a fraction of an hour. The maximum credit for instructors is 30 hours every 2 years. No repetitions unless substantial changes in the materials. Credit for preparation to instruct is limited to 2X the presentation time.
* No more than 16 hours of non-academic accounting, industrial or professional programs.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.

Other State Policies
Alaska accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service. Also accepts AICPA, as well as national and state organizations.

CPE Reporting Deadline: Alabama

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License Renewal Date
9/30

CPE Reporting Period
10/01 to 9/30 Annually

General Requirements
40 hours of CPE is required each fiscal year ending 9/30

Ethics Requirement
No

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

Credit Limitations

* A maximum of 50% or 20 hours in self-study courses is allowed. Credit must be determined by the Board.
* The maximum credit on articles/books is 25% or 10 hours. Credit must be determined by the Board.
* Behavioral/personal development courses are limited to a maximum of 8 hours.
* A maximum of eight (8) hours for technical sessions of chapter meetings are allowed.
* The maximum credit for a discussion leader is twice the number of actual CPE hours for the first presentation and none for repetitions.
* Half credits are accepted after the first hour.
* Programs requiring class or meeting attendance must be conducted by persons approved by the Board.
* Practice review is not accepted for CPE.

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

Non-Residency Licensees Requirement
If licensed in the states of Kansas, Kentucky, Mississippi, North Carolina, South Carolina or Tennessee (and one is the principal place of business), the licensee is determined to have met the Alabama CPE requirements if compliant in the most recently completed reporting period of principal place of business.

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