Who may claim an exemption to the CPE requirements?
The Board exempts from the requirements of CPE the following classifications: 3 Retired certificate or license holders who are no longer employed or practicing public accounting; Certificate or license holders who are on active military service; Disabled certificate or license holders who are no longer employed or practicing public accounting due to medical circumstances; Certificate or license holders who are (A) not employed due to circumstances other than retirement, military service or disability or (B) certificate or license holders employed but not performing any services associated with accounting work.
