Are there any special CPE requirements?
Yes, there are two situations requiring special CPE. Permit holders whose main area of employment is industry (including government and academia) must complete 72 of the 120 hours earned in any 3-calendar-year period in areas related to the practice of public accounting. At least 8 hours each year must be in the specific areas of taxation, accounting, or assurance. Effective January 1, 2011, if a certificate or license holder is actively involved in the supervision or review of compilation engagements for third party reliance, the certificate or license holder must complete a minimum of four (4) credits of CPE 1 (1) the certificate or license holder works for a public accounting firm currently enrolled in a peer review program with an approved sponsoring organization; or (2) the certificate or license holder is a sole proprietorship currently enrolled in a peer review program with an approved sponsoring organization.
