How much credit can be carried over into the next year?
A. Only 20 credits can be carried into the next year; however, you cannot carry Personal Development credits over and there are other limitations detailed in Regulation 1-08. Q. I received my CPA certificate in January of this year. I realize I am not required to file a CPE report this year, but I plan to take several CPE courses as required by my firm. Can I carry over any of these hours into next year? A. No. There is no provision in the regulation that allows for CPE credit obtained during the calendar year in which the original certificate was issued.
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