@import url("https://acslive.com/arlo.css");

CPE Requirements Tennessee

0 0 1.7k

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

0 0 1.8k

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

0 0 1.8k

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

0 0 1.8k

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

0 0 1.9k

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

0 0 1.8k

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.

CPE Requirements Oklahoma

0 0 1.9k

Oklahoma

License Renewal Date
6/30

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
120 hours within a rolling 3-year period, with a minimum of 20 hours each year.
If in industry, 72 hours must relate to the practice of public accounting and 8 hours must be in accounting, auditing or tax.

Ethics Requirement
Prior to January 1, 2009, two (2) hours of professional ethics must be earned each year. Effective January 1, 2009, four (4) hours of professional ethics must be completed within each rolling three (3) calendar year period.

Other Subject Area Requirements
If a CPA’s main area of employment is industry, at least 72 hours of the 120 hour requirement shall be in subject areas related to the practice of public accounting. A minimum of 8 hours in the area of taxation, acccounting and assurance per year.

Credit Limitations

* Author Published Materials are limited to 10 hours
* University or college courses. Credit courses: Each semester hour equals15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 1 hr CE.
* Instructors, discussion leaders, or speakers 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.
* Instructors of university or college courses can claim a maximum of fifteen CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.
* Half credits are allowed after the first hour

Other State Policies

* Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
* Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.
* Oklahoma accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
* Oklahoma may also accept courses from providers that are not members of the two services.
* Self-study must be NASBA, AICPA or other organization approved by the Board.

CPE Requirements Ohio

0 0 1.8k

Ohio

License Renewal Date
12/31

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 credits every 3 years

Ethics Requirement
Three (3) hours of ethics are due during each reporting period. Ethics events must be board approved and cover one of the following four areas: 1) Ohio accountancy laws and rules 2) Accounting laws of rules in another state in which you are licensed 3) Professional ethics for CPAs 4) Ethical philosophy

Other Subject Area Requirements

* 24 hours of accounting, auditing or attestation standards (during the 3-year reporting period)is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.
* 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.
* An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
* An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.

Credit Limitations

* Self-study must include one or more examinations that must be successfully completed.
* Self study programs will earn credit based upon average completion time determined by pilot testing.
* College courses earn 10 credits per quarter hour or 15 credits per semester hour.
* The board must evaluate credit claimed for publications or other special learning activities.
* Credit awarded for passing major professional examinations that have been approved by the board is normally five credits per half-hour if the total examination session is at least two and one half continuous hours in length, up to a maximum of 45 credits per session.
* Instructor credits are accepted. No repetitions allowed.
* Instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit.
* Half credits are allowed.

Non-Residency Requirement
A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder’s principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

CPE Requirements Ohio

0 0 1.8k

Ohio

License Renewal Date
12/31

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 credits every 3 years

Ethics Requirement
Three (3) hours of ethics are due during each reporting period. Ethics events must be board approved and cover one of the following four areas: 1) Ohio accountancy laws and rules 2) Accounting laws of rules in another state in which you are licensed 3) Professional ethics for CPAs 4) Ethical philosophy

Other Subject Area Requirements

* 24 hours of accounting, auditing or attestation standards (during the 3-year reporting period)is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.
* 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.
* An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
* An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.

Credit Limitations

* Self-study must include one or more examinations that must be successfully completed.
* Self study programs will earn credit based upon average completion time determined by pilot testing.
* College courses earn 10 credits per quarter hour or 15 credits per semester hour.
* The board must evaluate credit claimed for publications or other special learning activities.
* Credit awarded for passing major professional examinations that have been approved by the board is normally five credits per half-hour if the total examination session is at least two and one half continuous hours in length, up to a maximum of 45 credits per session.
* Instructor credits are accepted. No repetitions allowed.
* Instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit.
* Half credits are allowed.

Non-Residency Requirement
A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder’s principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

CPE Requirements North Dakota

0 0 1.8k

North Dakota

License Renewal Date
6/30

CPE Reporting Period
7/1 to 6/30 annually

General Requirement
120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.

Ethics Requirement
No. Ethics courses are encouraged as part of the CPE requirement, but not required.

Other Subject Area Requirements
None

Credit Limitations
Credit for teaching is limited to 2x the credit available for taking the course.

Other State Policies

* North Dakota accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
* To qualify a program must be a formal program of learning which contributed directly to professional competence.

Home State Exemption
Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND. Comparable states include: Alabama, Alaska, Arizona, Arkansas, California, Connecticut, District of Columbia, Georgia, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Washington, West Virginia and Wyoming.

«< 6 7 8 9 10 >»