License Renewal Date
CPE Reporting Period
1/1 to 12/31 Annually
40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)
4 hours every three years, must be accounting ethics or business ethics
Other Subject Area Requirements
* Technical – At least 24 hours in the following subjects: Accounting/Attest, Computer Science, Accounting Ethics, Management Advisory Services or Tax.
* Accounting & Auditing – If performs attest or compilation services, must obtain a minimum of 8 hours of Accounting/Auditing.
* Independent study, self-study and authorship credits shall not exceed 60 percent of the total CPE hours required.
* Independent study must be approved in advance by the Board.
* Half hour credits are allowed after first hour of credit.
* Computer science courses may not include tutorials and/or related videos.
* A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants. However, credit for teaching college or university courses is limited to the number of CPE hours available to participants. Repetition of the same material in the same year will not be granted credit.
* Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the licensee and was formally accepted for publication in writing prior to the effective date of the renewal period.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
* CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.
* Minimum of 16 hours of 40 hours or 48 hours based on 120 hours requirement must be in group study.
Other State Policies
Program sponsors must be members of NASBA’s or the Board’s Registry (self-study must be QAS or both QAS and Registry), or fall into one of the following categories for automatic approval:
* AICPA and other national/state CPA professional organizations/associations
* Accredited universities or colleges
* Firms, both accounting and industrial offering in-firm education programs
* Governmental entities