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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.  

CPE Program  Content & Quality

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:

  • The program contributes directly to the professional competence of the CPA.
  • The program content is current.
  • The education and/or experience prerequisites for the program are stated with specificity.
  • The materials used in the program are developed by qualified individuals for use with specified teaching methods.
  • The program was reviewed by persons other than the preparer to ensure compliance with CPE standards.
  • The program meets the Statement on Standards for Continuing Professional Education (CPE) Programs issued jointly by AICPA and NASBA.

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.

CPE Audits

  1. Board staff performs random CPE audits on an annual basis. The licensee will receive a letter requesting documentation for every course submitted to the Board during the most recent rolling 3-year period.  Failure to provide the requested documentation or to cooperate with the audit process will render the licensee ineligible for license renewal for the upcoming period.
  2. Proper documentation includes the original Certificate of Attendance or Certificate of Completion awarded by the approved course sponsor, a statement from the college, university or CPE provider that you served as professor/instructor for the course, or a copy of the published article or book.  Brochures, advertisements, receipts confirming reservations or payment of program fees, copies of Power Point presentations, etc. are not considered acceptable documentation.

CPE Extension Requests

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.

Waiver Due to Extenuating Circumstances

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.

CPE Waiver Policy

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.

Appeal Process

  1.  Any licensee who wishes to appeal the initial determination for CPE Waiver shall submit the request in writing (through mail or email) no later than thirty (30) days after the initial notification. Board staff will place the appeal on the Agenda for the next regularly scheduled Board meeting.
  2. At the next regularly scheduled Board meeting, the Board shall review the request for CPE Waiver and make a decision based on the extenuating circumstances presented by the licensee and, if applicable, the licensee’s CPE history. The Executive Director or CPE Coordinator will advise the licensee in writing within fifteen (15) days regarding the Board’s decision.
  3. All CPE Waiver requests and resulting correspondence will be uploaded to the licensee’s CPE record. These files will be kept on record for a minimum of ten (10) years.

 

Resources Updated: 11/7/2018 11:46:34 AM
Page Updated: 5/18/2018 12:49:50 PM