The Board no longer requires a licensee to submit self-study certicates with CPE Reports. However, the licensee must keep all CPE documentation for a minimum of four complete calendar years should the licensee be selected for CPE audit.
The Board reserves the right to request medical documentation when a request for a waiver of CPE hours is received in connection with a health condition.
The Board determined that a licensee may claim 1/2 hour for each hour spent teaching tax courses to Volunteer Income Tax Assistance (VITA) volunteers - not to exceed 20 hours in any three-year rolling period. For example, if a licensee spends four hours teaching a Form 1040 course to VITA volunteers in a structured classroom environment, the licensee may claim 2 hours of CPE credit. The CPE instructor credit must be verified through a Certificate of Participation issued by the VITA program. When recording these hours on the CPE form, the licensee must identify the subject matter taught in the Title of Course column. The licensee may claim credit for teaching the same subject matter only once in any three-year rolling period. The licensee may not claim CPE credit for preparing tax forms under the VITA program.
Retiring CPAs who failed to secure and report the required CPE hours during the last calendar year of active licensure, shall be listed on NASBA's Accountancy License Database (ALD) web page as "Retired" instead of "Lapsed due to CPE Non-compliance". However, internal records will continue to reflect the CPE non-compliance status in the event the CPA would apply for activation of licensure at a future date.
Pursuant to the Code of State Regulations, Title 1, Series 1, § 7.3.1.B., a licensee who has not met the CPE requirement of any given calendar year must file, in writing, for an exemption of CPE hours due to extenuating circumstances such as accident, illness, military service, or other circumstances.
Licensees may also apply to the Board, in writing, for a waiver of CPE late filing fees and/or CPE Extension request fees based on this request.
Board Staff will review and make a determination regarding all requests for exemption. Board staff will notify the licensee regarding the determination in writing within fifteen (15) days of the request. The licensee may request an appeal of the determination by sending a letter or e-mail within thirty (30) days of receipt of the initial notification to request that the circumstances be reviewed by the entire Board. The appeal will be considered at the next regularly scheduled Board meeting.
Subsequent requests for waiver must be made directly to the entire Board for review and consideration.