Continuing Professional Education (CPE) is required as a condition of annual certificate / registration renewal. CPE is measured by the calendar year and must be reported annually by January 31 of the following year.
The Board is charged with the responsiblity of determining if a continuing education program satisfies CPE requirements. In its evaluation, the Board will consider whether:
As a general rule, CPE courses offered by any sponsor should be on a professional level and should relate to the field of accountancy. Basic courses in accountancy; information intended for the general public such as personal money management, elementary income tax, social security and retirement benefits; sales oriented presentations for system applications and equipment; and programs restricted to the policies, procedures or benefits of a particular employer, company or organization do not qualify for CPE credit.
Licensees who discover that they do not have the required number of hours to meet CPE compliance may request an extension of time to do so. The Extension Request with fee must be received in the Board office no later than the January 31 filing deadline. If approved, the Board will grant the licensee until June 1 to secure and report the additional hours needed.
A CPE waiver or partial waiver due to extenuating circumstances may be filed with the Board office no later than the Janauary 31 filing deadline. Write a letter describing your personal circumstances and the reason for a waiver request. The Board will generally only approve waivers when the circumstances indicate a severe personal hardship (illness, unusal personal circumstances, etc.). Waiver requests due to business circumstances will probably not be approved.
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.