Upcoming CPE Rule Changes by State (updated 4.10.12)
Select a State to view:
CALIFORNIA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective 03/03/11
- Amends section 87.9 to add that a Regulatory Review Course offered as CPE must include a review of Article 6 of the California Board of Accountancy (CBA) Regulations.
COLORADO
Upcoming CPE Rule Changes:
- In May 2012, renewed licenses will be issued for a short period and will expire on November 30, 2013. After 2013, the licenses will expire November 30th of odd numbered years.
Recent CPE Rule Changes:
- NONE
CONNECTICUT
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective immediately for current 2011-12 reporting period, Board has exercised authority to reduce A&A to 8 hours in lieu of 16 hours required by rule.
- 8 hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.
DELAWARE
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective 7/1/11
- 11.1.2 Effective as of the licensure renewal period beginning July 1, 2011, each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course approved by the Board as set forth in Rule 11.7. In addition to these 20 specified hours, each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation.
HAWAII
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective with renewal of 12/31/11
- 4 hours ethics/professional conduct within the prior 24 months is required for renewal.
KENTUCKY
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective Immediately
-
CPE Reporting Period
1/1 to 12/31 biennially; even license number = even years; odd license number = odd years.
IMPORTANT: No grace period allowed - all CPE must be completed by 12/31 or CPA must go through reinstatement procedures.
NEBRASKA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
- Personal development courses will count 50% towards the hours taken as of the July 15, 2011 board meeting. (Example: Four hours in leadership techniques will count two hours toward CPE requirements). It is recommended that the CPA submit a PQF to verify the number of eligible hours per program.
NEW JERSEY
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective 5/16/11
- New rule amendment 13:20-6.2 requires a minimum of 20 hours earned each year of triennial period (applicable in 2012)
- New rule amendment 13:20-6.5 no longer requires that publications be peer reviewed.
NEW YORK
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Ethics Requirement
- For triennial registration periods ending on or before December 31, 2011: 4 hours every 3-year licensing cycle. If the licensee chooses the 24-hours concentration, then the 4 hours of ethics must be in that same CPE concentration area.
- For triennial registration periods ending on or after January 1, 2012: 4 hours of professional ethics during the prior three calendar year period. For registered licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. For registered licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.
**Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used to meet the New York ethics requirement
NORTH CAROLINA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective 2/01/12
- CPE rule change effective 02/01/12 deletes the hourly limit on Self Study CPE and the 4 hour Self- Sudy caveat on the Ethics CPE requirement; leaves the ethics requirement at a standard 2 hours.
OHIO
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
Effective 04/28/11
- Credit awarded for passing major professional examinations that have been approved by the board is normally 10 credits per hour if the total examination session is at least 3 continuous hours in length, up to a maximum of 40 credits per session.
- A licensee required to obtain the Ohio permit who fails to renew by the Board's deadline must verify completion of the CPE with the Board by submitting appropriate supporting documentation.
PENNSYLVANIA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
- Effective immediately, the Ethics CPE will not be required until the 2012-2013 reporting period.
SOUTH CAROLINA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
- License Renewal Date: 1/31/2013 and 1/31 thereafter
- CPE Reporting Period: 1/1 to 12/31 annually; CPE Report due 1/31 for previous calendar year
- General Requirement: 40 hours per year
- Personal Development credits are limited to 8 hours per year. Personal development courses are accepted in categories as listed on the NASBA website.
TENNESSEE
Upcoming CPE Rule Changes:
Effective June 24, 2012 the ethics requirement will change as follows:
- All license holders shall complete a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.
Recent CPE Rule Changes:
- NONE
WEST VIRGINIA
Upcoming CPE Rule Changes:
- NONE
Recent CPE Rule Changes:
- These recent policy changes were approved on May 2, 2011 and are effective for the 2011 report year: 1) In order for Self-Study courses to qualify for CPE credit in WV, the program must be approved by NASBA or the AICPA 2) Licensees shall receive 1/2 credit for each hour spent teaching tax courses to VITA volunteers in any three-year rolling period.
