CPE Requirements Virginia

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Virginia

License Renewal Date
30th of assigned month annually

CPE Reporting Period
1/1 to 12/31 over a three-year rolling period

General Requirement
120 hours, with a minimum of 20 hours each year; 120 hours are prorated for CPAs working in private industry until the reporting period ending 2011

Ethics Requirement
2 hours per year, relating to standards of conduct, Code of Virginia statutes relating to public accountancy and Board’s regulations.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 30 hours every 3 years, without any repetitions. A CPE certificate holder who instructs courses that qualify for CPE credit for participants will be awarded two additional CPE credits for each CPE credit of instruction.
* Credit for authorship/published materials is granted on a case-by-case basis.
* Half credits are allowed after the first hour.
* University or college courses: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours.
* Self-study is allowed full credit if interactive; 1/2 credit otherwise.

Other State Policies

* CPE from providers registered with NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS) are accepted.
* Virginia allows a 30 day grace period at the beginning of the year to carry back credit to the previous year

Non-Residency Licensees Requirement
A CPA holding a currently valid CPA certificate from a state in which he has his principal office is not required to meet the Board’s CPE requirements so long as that state has a CPE requirement of at least 120 CPE credits during a three-year reporting period. Click here for a list of states considered to be substantially equivalent.

CPE Requirements Vermont

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Vermont

License Renewal Date
7/31 on odd-numbered years

CPE Reporting Period
8/1 to 7/31 biennially ending on odd-numbered years

General Requirement
80 hours. The Board strongly recommends that licensees earn a minimum of 40 hours each year in order to meet the 80 hour requirement.

Ethics Requirement
4 hours, course must be based on the AICPA Code of Conduct and Vermont Accountancy Statutes and Rules.

Other Subject Area Requirements
8 hours in accounting and auditing

Credit Limitations

* Maximum credit is 64 hours or 80% in the combination of self study, instructor/discussion leader and published articles/books.
* Authorship credits are limited to 25% of total hours.
* Instructor credits are limited to 50% of total hours and no repeat credits allowed without substantial changes to materials.
* Credit only given for whole hours defined as at least 50 minutes.
* Initial licensees, not by endorsement, that are licensed for less than two full years can use no more than 32 hours of continuing professional education in a combination of self study, instructor/discussion leader and published articles/books.
* University or college courses: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.
* Portions devoted to firm administrative, financial and operating matters generally will not qualify.

Other State Policies

* Vermont accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
* Formal courses of learning which contribute to the growth of professional knowledge and competence of an individual in the practice of public accountancy are creditable.

CPE Requirements Utah

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Utah

License Renewal Date
9/30 on even-numbered years

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

General Requirement
80 hours

Ethics Requirement
None

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for published books/articles is 25% of total hours.
* Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication.
* University or college courses: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. Non credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
* 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).
* Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.
* Half credits allowed after the first hour.

CPE Requirements Texas

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Texas

License Renewal Date
Last day of birth month annually

CPE Reporting Period
Ends at the end of the CPAs birth month, over a three year rolling period

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

Ethics Requirement
Licensees must take a 4-hour board approved ethics course every 2 years. A list of approved courses is provided by the Board.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors is 20 hours per year with no repetition unless there are substantial changes to the material. For the first time a program is presented, instructors may receive up to three times the number of credit hours approved for the program.
* Authorship credits are limited to 10 hours in any CPE reporting period. Authorship may request additional hours but cannot exceed 20 hours in a reporting period.
* Non-technical courses are limited to 50% of the total credit hours claimed in the three-year reporting period.
* A minimum of 20 credit hours per CPE reporting period must be as a participant in a qualified CPE program. To qualify the hours must be from a live classroom instruction or can be self-study if the licensee is claiming credit as provided for instructors/discussion leaders and authorship.

Other State Policies
All CPE shall be offered by board contracted CPE sponsors. Credit hours may be claimed from other organizations not recognized as formal CPE sponsors [such as]:

* Financial Accounting Standards Board (FASB)
* Governmental Accounting Standards Board (GASB)
* FASB’s Emerging Issues Task Force (EITF)
* AICPA
* Financial Executives Institute’s Committee on Corporate Reporting (FEI/CCR).
* National Association of Accountants’ Management Accounting Practices Committee.
* Programs specifically approved by the Board on a request basis. NOTE: NASBA sponsors are NOT part of the exception and MUST be registered with the Board.
* The AICPA’s Private Companies Section on Technical Issues Committee.
* Credit hours earned from sources other than registered sponsors, or membership on designated committees should be claimed at the time the license renewal is submitted on the appropriate form “Claiming Credit from a Non-Registered Sponsor” justifying the reason the CPE credit hours are being claimed. Licensees may not claim more than fifty percent of their hours from non-registered sponsors.

CPE Requirements Tennessee

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Tennessee

License Renewal Date
CPAs with an even license number – 12/31 of even years. CPAs with odd-numbered licenses – 12/31 of odd years.

CPE Reporting Period
1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

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

Ethics Requirement
4 hours each reporting period. 1 of the 4 hours must be in Tennessee specific ethics.

Other Subject Area Requirements

* At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services
* If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
* If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

Credit Limitations

* The maximum credit for instructors is 50% of total hours. Instructors may receive up to three hours credit for each hour of class time.
* Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. The maximum credit for published article/books is 50% of total hours.
* Self-study courses must be QAS approved or be offered by the AICPA or a State Society.
* University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
* Half credits are accepted after the first hour.
* Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee’s CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board.
* Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours.

Other State Policies

* Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
* Program sponsors must be members of NASBA’s Registry or Board’s Registry, or fall into one of the following categories for automatic approval:
o Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
o Universities or colleges recognized under Rule 0020-2-.01
o Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge.
o Governmental entities. Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS).

Home State Exemption
A non-resident licensee seeking renewal of a license in Tennessee shall meet 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. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal office is located by signing a statement certifying to that effect on the renewal application of this state. If the state in which a non-resident licensee’s principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state. If the licensee’s state of residence does not have an ethics requirement, then the ethics requirement for Tennessee must be met.

CPE Requirements South Dakota

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South Dakota

License Renewal Date
8/1

CPE Reporting Period
7/1 to 6/30 over a rolling three year period

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

Ethics Requirement
None

Other Subject Area Requirements
None

Credit Limitations

* No more than 24 hours of behavioral/motivational courses are permitted in a 3-year renewal period for those engaged in public accounting.
* University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
* Instructors or discussion leaders of learning activities may receive credit for both preparation and presentation time provided the activities maintain or increase their professional competence and qualify as credit for participants. Instructors may receive up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For repeat presentations, CPE credit may be claimed only if it can be demonstrated that the learning activity was substantially changed and such change required significant additional study or research.
* An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during any three-year renewal period for teaching courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed in subdivisions.
* The board may grant credit for the writing of published articles, books, or CPE programs to include credit for research and writing time provided the board determines the activity maintains or improves professional competence. The article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication. Not more than half the three-year continuing professional education credit required may be gained through publications.
* Half credits are allowed after the first hour.

Other State Policies

* The Board will accept courses approved by NASBA’s National Registry and Quality Assurance Service (QAS).
* Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.
* Personal development credits may be acceptable if they maintain or improve a CPA’s competence.
* Other non-group programs which qualify as acceptable CPE programs, as long as they meet the requirements, are: Independent-study programs, self-study programs, service as an instructor, lecturer, or discussion leader; published articles, books, or CPE programs.

Home State Exemption

* The continuing professional education requirement of a nonresident individual certificate holder is considered met if the individual meets the continuing professional education requirement for renewal of a certificate or license in the state in which the individual’s principal office is located. The individual’s principal office is the location registered as the individual’s office on the board records.
* If the state in which a nonresident applicant’s principal office is located, has no continuing professional education requirement for an initial certificate or renewal of a certificate or license, the nonresident must comply with all continuing professional education requirements for an initial certificate or renewal of a certificate in this state.

Back to Continuing Education Requirements

CPE Requirements South Carolina

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South Carolina

License Renewal Date
1/1 biennially

CPE Reporting Period
1/1 to 12/31 biennially

General Requirement
80 hours; 40 hours minimum per year

Ethics Requirement
None

Other Subject Area Requirements
None

Credit Limitations

* A maximum of 20% in personal development per year is allowed.
* Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs.
* No more than ten (10) hours of CPE can be earned in a calendar day.
* Teachers of university and college undergraduate and graduate credit courses shall be granted credit at the rate of ten (10) hours for each three (3) semester hour (or prorated equivalent) course taught. Credit shall not be granted for accounting principles, basic financial accounting, basic managerial accounting or any other introductory accounting course, either undergraduate or graduate. Credit shall not be granted for repetitious presentations within a two (2) year period. Credit for teaching university, college, and graduate credit courses shall be limited to twenty-five (25%) percent of the required hours for a reporting period.
* The maximum credit for published articles and books is 25% of the total requirement. Credits are self-declared, subject to Board approval.
* Practice Review is limited to 16 hours per year.
* University or college courses: Credit courses – each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses – each classroom hour will equal 50 minutes credit.
* Personal Development credits are limited to 8 hours per year.
* Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor’s recommendation for hours of credit. A self-study program that involves only reading a publication and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for Continuing Education and the RIA “Tax Quizzer” courses are not acceptable.
* Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.
* Half credits are allowed after the first hour.

Other State Policies

* South Carolina accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
* The South Carolina Board will only accept QAS approved self-study programs.

CPE Requirements Rhode Island

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Rhode Island

License Renewal Date
6/30 (Renewals are based on fiscal year ending 6/30 by last name A-E, F-M & N-Z triennially. F-M renewed 6/30/10. Renewal application is due by 2/15 to give Board time to process by 6/30, but actual license terms are 7/1-6/30 triennially.)

CPE Reporting Period
Triennial from 1/1 to 12/31

General Requirement
120 hours

Ethics Requirement
Beginning with the 3-year reporting period ending December 31, 2007, 6 hours in subjects devoted to professional ethics every three years:

* Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.

Other Subject Area Requirements
24 hours in Accounting and Auditing

Credit Limitations

* Personal Development and Marketing courses are limited to 24 credits per reporting period. This includes the following subject areas: Business Management and Organization, Communications, Marketing, Personnel/HR, and Personal Development.
* The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.
* Practice or personal development and management skills are limited to 24 hours over 3 years.
* Authorship credits are limited to 60 hours over 3 years.
* Self study credits must be QAS approved or interactive and are limited to 80 hours each 3 years.
* Partial Credits are accepted.

Other State Policies

* Rhode Island Board accepts courses from approved providers registered with NASBA’s National Registry of CPE Sponsors.
* Formal self study courses must be interactive and/or QAS approved.
* Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.

CPE Requirements Pennsylvania

2 2.2k

Pennsylvania

License Renewal Date
December 31 on odd numbered years.

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

General Requirement
80 every 2 years, with a minimum of 20 hours per year.

Ethics Requirement
None; As a condition of renewal beginning in the 2012-2013 license period, a licensee must have completed a minimum of 4 hours in professional ethics as part of the overall 80 hour biennial CPE requirement.

Other Subject Area Requirements
A minimum of 16 hours in Accounting & Auditing and 8 hours in Taxation.

Credit Limitations

* The maximum credit for self-study is 50% of total biennial requirement.
* No repetitions for instructor credits unless the material has substantially changed.
* Entry level accounting courses do not count for instructors.
* Credit for published books/articles is limited to 25% of the total requirement based on self-declaration. Maximum credit upon request to the Board may not exceed 50% of the total requirement. Beginning January 1, 2012, a licensee will not be able to obtain CPE credit for authorship of an article, book or other writing.
* Credit for committee meetings will only be granted if the meeting is structured as a continuing education program.
* Academic Courses. Credit courses: Each semester credit hour earned equals 15 credit hours of CPE; Each quarter credit hour earned equals 10 credit hours of CPE. Non-credit courses: One credit hour of CPE will be given for each 50 minutes of in-class participation.
* Whole hour credits only are allowed. However, after one full credit, additional time can be granted in half hour credits for the same course.

Other State Policies
Beginning January 1, 2010, a licensee may obtain qualifying CPE hours from a program sponsor that is approved by the accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency. It is not necessary that the program sponsor be separately approved by the Board or the National Association of State Boards of Accountancy. A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA’s Mobility web page.

CPE Requirements Oregon

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Oregon

License Renewal Date
For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even years.

CPE Reporting Period
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

General Requirement
80 every 2 years, with a minimum of 24 in any year

Ethics Requirement
4 credits every 2 years. Hours earned in professional conduct and ethics are included in the 80 hour requirement for each renewal period. CPE programs in professional conduct and ethics shall qualify for CPE credit under this section if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:

* Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.
* Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy;
* The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.
* Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors and authorship combined is 50% of total hours.
* Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only.
* University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 50 minutes credit.
* Instructors, discussion leaders, or speakers receive CPE credit for preparation time up to two times the time for presentation, in addition to the time for presentation.
* Non-technical credits are limited to 16 hours and cannot be carried forward.
* Credit for Practice Review is limited to 2 hours per instance and 16 total hours.
* Half credits are allowed after the first hour.

Other State Policies

* Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee.
* Programs qualify for CPE credit if they are offered by a board registered sponsor.
* Oregon requires self-study courses to be from providers that are members of NASBA’s Quality Assurance Service (QAS).
* CPE Credit for State Legislative Joint Ways and Means Committee Members – Licensees who serve as members of the Oregon Joint Ways and Means Legislative Committee shall be allowed up to 16 hours of the total CPE requirement for the renewal period.
* Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal period.

Non-Residency Licensees Requirement

* If a licensee’s principal place of business is located in another jurisdiction and the other jurisdiction has established a professional conduct and ethics CPE requirement, the licensee may meet the ethics requirement by demonstrating compliance with the other jurisdiction’s professional conduct and ethics CPE requirement. The number of CPE hours and the ethics course that meet the CPE requirement of such other jurisdiction will be accepted in Oregon, except that the ethics requirement of the other jurisdiction must provide for an ethics program to be reported at least once every four years as a condition for renewal. The licensee shall report such classes as provided in these rules.
* If a licensee has a principal place of business in another jurisdiction that does not have a professional conduct and ethics CPE requirement, the licensee must complete the ethics requirement from a sponsor registered with the Board.

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