License Renewal Date
CPE Reporting Period
7/1 to 6/30 over a rolling three year period
120 hours every 3 years with a minimum of 20 hours per year.
Other Subject Area Requirements
* 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.
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