CPE Requirements Oklahoma

2 2.1k

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

2 2.1k

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

2 2.0k

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

2 2.0k

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.

CPE Requirements North Carolina

2 2.3k

North Carolina

License Renewal Date
6/30

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
2 hours in a group study format or four hours in a self-study format. Any ethics CPE course (regulatory or behavioral) offered by a CPE sponsor registered with the Board or registered with the NASBA National CPE Sponsor Registry will be accepted for compliance with the Board’s annual ethics CPE course requirement.

Other Subject Area Requirements
None

Credit Limitations

* CPE credit for a self-study course is based on average number of contact hours needed to complete the course. Average completion time, as determined by sponsor, shall be allowed for CPE credit. Self-study is limited to no more than 32 hours of the 40 hour requirement, excluding any carryover.
* The maximum credit for instructors is 50% of total hours
* One semester hour of college credit equals 15 CPE credits; one quarter hour of college credit equals 10 CPE hours; no CPE credit granted to a CPA who audits a college course.
* CPE credit for instructing a graduate level college course shall be given based on the number of credit hours the college gives a student for successfully completing the course.
* CPE credit for instructing a college course shall be allowed only once for a course presented more than once in the same year by the same CPA.
* Credit shall not be given for instructing an undergraduate level course.
* The maximum credit for writers/authors it is 25%. Published works only are given credit.
* Half credits are accepted after the first hour.

Other State Policies

* The Board approves CPE sponsors (not courses) and also accepts NASBA’s National Registry of CPE Sponsors.
* The candidate may also claim credit for continuing education programs conducted by a non-registered sponsor. Refer to standards for courses that may qualify.
* No credit is given for journal, magazine, etc. reading and testing.
* All credits will be based on 50 minutes equal 1 hour credit and 8 hours must be taken in a classroom and not by self study.

Non-Residency Licensees Requirement
Non-resident licensees may satisfy the annual ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics CPE requirement.

CPE Requirements New York

2 2.1k

New York

License Renewal Date
Triennial based on date of issuance (current) and birth month (prior to 1/1/1993)

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
CPAs have the following options:

* Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or
* Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
* Approved subject areas are: Accounting; Auditing; Taxation; Advisory Services; Specialized Knowledge and Applications related to specialized industries; and Ethics.

Ethics Requirement
4 hours every 3-year licensing cycle. If the licensee chooses the 24-hours concentration, then the 4 hours of ethics must be in that same CPE concentration area. Regulatory ethics taken in a licensee’s principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used to meet the New York ethics requirement.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for instructors & articles/books is 50% of total hours. An author’s work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.
* No repetition of courses without significant revisions or new materials for instructor credits.
* Instructors of formal CPE course offered by a NYS approved CPE provider can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.
* CPE credit for teaching a college course is recognized based on 15 CPE credits per credit hour of course delivery. Thus teaching a 3 credit college course would be worth 45 CPE credits. The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.
* University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE.

Other State Policies

* Courses taken inside the state of New York must be sponsored by entities registered with the State Board.
* Courses taken outside the State of New York must be sponsored by entities registered with the State Board or with NASBA. Exception: Self Study courses, regardless of physical location must ALWAYS be taken from a New York State-registered sponsor.
* Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
* Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.

CPE Requirements New Mexico

2 2.0k

New Mexico

License Renewal Date
Last day of licensee’s birth month.

CPE Reporting Period
Triennial rolling cycle ending on the last day of licensee’s birth month

General Requirement
120 hours every 3 years with a minimum of 20 hours per year. A minimum of 96 hours must be in technical subjects.

Ethics Requirement
4 hours every 3 years

Other Subject Area Requirements
None

Credit Limitations

* 4 hour limit on Board meeting attendance.
* 24 hours must NOT be sponsored by the individual’s firm or employer. The hours may be taken on-line or through self-study, provided they are not sponsored by the employer.
* Authorship credits are limited to 50%. Board will determine amount of credit.
* Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Maximum credit is actual presentation time plus up to twice the presentation time for preparation.
* Practice Review is limited to 24 credits.
* University or college courses: Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 1 CPE hour credit.

Other State Policies

* New Mexico accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors, Quality Assurance Service (QAS) and the AICPA.
* Self-study credits, which require registration and provide evidence of satisfactory completion, will qualify with the amount of credit to be determined by the board

CPE Requirements New Jersey

2 2.2k

New Jersey

License Renewal Date
12/31 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement
4 hours every 3 years. All applicants shall complete four credit hours of the required 120 credit hours in the New Jersey law and ethics course set forth in N.J.A.C. 13:29-6.3A. Effective 1/1/09, new licensees must take a board approved, 4 hour ethics course on New Jersey law and ethics within 6 months of licensure

Other Subject Area Requirements

* A minimum of 24 Accounting & Auditing credits for those in public practice or attest.
* A minimum of 72 technical hours – subjects include; accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics, statistics, SEC Practice, taxation and professional ethics and any of the above may be in specialized industries.
* Other courses may be acceptable if the licensee can demonstrate to the satisfaction of the Board that each subject or specific program contributes to the maintenance of the licensee’s professional competence.
* Practice development and marketing courses are not acceptable.

Credit Limitations

* The maximum credit for instructors is up to 2 times the course time for preparation, with a maximum of 50%. No credit for subsequent sessions in the same year. After 1 year if the material is updated, then 1 credit per hour may be awarded, not 3.
* A licensee whose full time career is that of an instructor cannot receive CPE credit for any event he/she instructs.
* Instructed events can only receive credit for subject areas that are categorized as technical.
* The limit on books/articles is 25% of total hours. Only peer-reviewed publications are subject to credit.
* Non–technical credits are a limited credit area.
* Practice Review is limited to 50% of total hours.
* At least 60 credit hours must be earned through didactic instruction.
* University or college courses: Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 50 minutes credit.
* Providers for self-study events must be NASBA approved.
* A licensee is limited to earning 60 hours of self-study credits per reporting cycle.
* College/University events shall only receive credit for subject areas that are categorized as Technical.

Other State Policies
NJ requires providers to be registered with the Board and will accept providers that are members of NASBA’s National Registry of CPE Sponsors.

CPE Requirements New Hampshire

2 2.0k

New Hampshire

License Renewal Date
6/30, alpha order, A-F 2011, G-M 2012, N-Z 2010

CPE Reporting Period
7/1 to 6/30 triennially

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

Ethics Requirement
4 hours every 3 years.

Other Subject Area Requirements
None

Credit Limitations

* For university or college courses, each semester hour of credit shall equal 15 hours.
* Maximum credit is actual presentation time plus up to twice the presentation time for preparation. Allow credit for multiple presentations of the same course within a single renewal period, only if the licensee made substantive changes to the materials or presentation requiring preparation time in excess of 25% of the preparation time claimed for the original preparation for the course. Limitation for total instructor credits is 50% of total hours.
* The maximum for books/articles is 50% of total hours. Articles or books must be published to obtain credit on a self-declaration basis.

Other State Policies
The New Hampshire Board accepts programs approved by sponsors on NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).

CPE Requirements Nevada

2 2.2k

Nevada

License Renewal Date
12/31

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

General Requirement
80 hours required over a rolling 2-year period, with a minimum of 20 hours per year.

Ethics Requirement
4 hours of professional ethics is required during each 2-year rolling period.

Other Subject Area Requirements
None

Credit Limitations

* University or college courses: Credit courses – each semester hour credit = 15 hours CE; Non-credit courses – each classroom hour will equal one qualifying hour.
* Speaker, Discussion Leader Or Instructor: Actual preparation time is allowable up to double the presentation time. For example, a total of three hours is allowable for a presentation qualifying for one hour of in-class credit.

Other State Policies

* Credit for publication of an article or book may be allowed with prior approval by the Board. The Board may allow credit for continuing education for the publication of an article or book written by a practitioner if: (a) A written evaluation of the article or book is prepared by a person designated by the Board and submitted to the Board for its review; and (b) After a review of the evaluation, the Board determines that the article or book contributes to the professional knowledge and competence of the practitioner.
* Programs for independent study or self-study are acceptable if they are approved by the Board.

Non-Residency Licensees Requirement
A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the licensee’s state of residence. If the state of residence 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 Nevada.

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