What is the CPE requirement for an active CPA certificate?
The holder of a active CPA certificate, must comply with the 120 hour CPE requirement. A minimum of 20 hours per year must be reported and 120 hours must be obtained in a rolling three year period. The reporting period is from July 1 June 30th of each year and the format for reporting is on the back of your annual renewal notice. If you are filing active and are not practicing public accounting, the board will broadly interpret qualifying CPE based on your industry or profession. The criteria used to determine qualifying CPE for a licensee not working in public accounting, is a course of study which elevates the licensees current level of knowledge relevant to their employment. The limit of 24 hours in a three year period for motivational and/or behavioral courses has been removed for individuals working in the private sector.
