License Renewal Date
CPE Reporting Period
1/1 to 12/31 triennially
4 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board.
Other Subject Area Requirements
If a CPA performs attest functions, a minimum of 20% of the total requirement must be in Accounting and Auditing (A&A). This would be a minimum of 24 hours of A&A if a total of 120 hours are required, 16 hours of A&A if a total of 80 hours are required, or 8 hours of A&A if a total of 40 hours are required.
* Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.
* The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions; for articles/books, it is limited to 25% and books or articles must be published.
* Personal development credit is limited to 25% of required hours.
* CPE credit is allowed in whole hours only.
* After 2009, non-interactive self-study credit is not accepted.
Other State Policies
* Louisiana requires interactive self-study courses to be from providers that are registered with either the AICPA, NASBA, or a State Society of CPAs.
* QAS courses may be acceptable.
* Magazine and reference material readings and tests do not qualify for CPE credits.
* All subject matters may be acceptable for credit if the program contributes directly to the professional competence of the participant and is relevant to the service rendered or to be rendered by the participant.
* The board and author shall mutually approve the credits for authored published material.