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
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
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
* 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.