How Are CPE Credits Calculated?
Credit for CPE courses is calculated according to three scenarios: College course CPE credits are calculated by multiplying the semester hours by 15 or the quarter hours by 10 Associations, like the NAEA or AICPA, using continuing education units multiply by 10 to arrive at the CPE credits Classroom CPE courses use 50 minutes for each credit hour. Documentation and Record Retention CPA or EA CPE credits earned should be recorded by sponsor, title and description of program, date, location and number of CPE credits the program earned. Retention of all course records is solely the responsibility of the tax professional. It is important to note that particular members may be exempt from CPA or enrolled agent continuing education requirements. They include: retired tax professionals, individuals temporarily working outside the profession and unemployed. Also, a special waiver of CPE requirements is available for health reasons, military service, foreign residency, and other case-by-case si
