CPE Deadlines, Extensions and
Request for Wavier from Securing CPE Credits
CPE Reporting Deadline - Without an approved Extension Request, Continuing Professional Education (CPE) hours must be secured within the calendar year, (i.e., January 1 through December 31). The postmark deadline for filing the CPE Reporting Form for the current calendar year is January 31st of the following year.
CPE Reporting Forms will be mailed to all licensed CPAs in late November or you may use the Adobe or Excel forms locaated on our web site. The Board encourages those CPAs who have met their CPE requirements to return the Reporting Form as soon as possible after receipt.
Licensees who fail to report by the January 31 postmark deadline are subject to a late filing fee of $150.00 which must be paid before one will be eligible for license renewal.
Extension Request - A request for an Extension of time to secure CPE hours for the previous calendar year may be made by filing the Extension Request Form with the $75.00 fee by the January 31 postmark deadline. You must also complete and include the CPE Reporting Form indicating any hours actually secured during the reporting year.
- If an Extension Request is made after January 31 but before June 30, the Extension Request Fee is $225.00.
- Extension Requests made after June 30 will be increased by $75.00 per month, (i.e., July = $300.00, August = $375.00, etc.).
- Extension requests are not normally granted beyond June 1st each year to allow sufficient time for license renewals to be mailed after CPE compliance has been met.
- A licensee who has failed to secure the number of CPE credit hours as required will not receive a license renewal until CPE compliance has been met.
- A CPE Extension does not negate other Board deadlines (e.g., license renewal late fee and the necessity for making Application for Reinstatement of License if license renewal is received after July 31).
A Request for Waiver - A licensee who has not met the CPE requirements due to extenuating circumstances may apply to the Board for a CPE waiver by the January 31 postmark deadline by writing a letter of explanation regarding the extenuating circumstances. Extenuating circumstances include, but are not limited to: a long-term illness, severe injury or active duty military deployment.