CPA License Renewal

• Where can I find a listing of my PICPA-sponsored CPE programs for the current biennial period?
• How will I report my CPE hours for my license renewal?
• When should I complete my individual license renewal application?
• When do I file my individual license renewal application if I do not complete the CPE requirements until Dec. 31, 2007?
• If I am the “key person” for my firm’s license renewal, when can I complete the firm license renewal application?
• Where can I find out if a program sponsor is approved under the Pennsylvania State Board of Accountancy’s regulations?
• Can I request extensions or waivers of my peer review or CPE license renewal requirements?
• What Should I do if I did not receive a license renewal notification from the State Board?
• Can I request to have my license to practice placed on inactive status through the license renewal process?
• What are the CPE requirements for Pennsylvania CPAs?
• How many credits do I report for self-study courses?
• What does the State Board do with the information submitted on my license renewal application?

Q. Where can I find a listing of my PICPA-sponsored CPE programs for the current biennial period?
A.  PICPA maintains a history of all PICPA-sponsored CPE programs for members and mails a history letter to all attendees at the conclusion of the reporting period.  Members may check this history throughout the biennial period in the My Membership section of the PICPA web site, and may even add non-PICPA sponsored programs in their personal history data in the CPE Tracking Tool .  You will not be able to electronically transfer this information to the state’s licensure database. The PICPA approved-sponsor ID number is PX-000490-L.

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Q. How will I report my CPE hours for my license renewal?
A. When you receive your password from the State Board, you may enter the web site and begin entering your course information. You will be required to enter individual course information into your renewal application, including sponsor number, course name, date, and credit hours received.  You may partially enter the required information and go back on a different occasion to complete the process. Once you have completed the renewal process, print a copy of your application before submission for your records. 

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Q. When should I complete my individual license renewal application?
A. You must complete the renewal application prior to Dec. 31, 2007.  Upon completion of your CPE requirements, send your application to the State Board for your license renewal. Your new biennial license will be printed the day following your application.

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Q. When do I file my individual license renewal application if I do not complete the CPE requirements until Dec. 31, 2007?  
A. Even if you will not complete your CPE requirements until late December, it is strongly suggested that you access your renewal application on the State Board web site upon receiving your password to enter the CPE course information for the programs you have already completed.  You can then re-enter your renewal application when you have completed your CPE requirements, enter the remaining information, and file your renewal application by December 31.

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Q. If I am the “key person” for my firm’s license renewal, when can I complete the firm license renewal application?
A. If you are designated as the “key person” in your firm responsible for the renewal of your firm’s license to practice, you may renew the firm license as soon as you receive your password from the State Board.  You do not need to wait until your individual CPE requirement is completed.  Be sure to renew your firm license prior to Dec. 31, 2007, to ensure that your firm remains licensed to provide public accounting services.  You will need to submit your peer review acceptance letter, which should be dated during/between 2005-07 if you are on a three-year peer review cycle.

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Q. Where can I find out if a program sponsor is approved under the Pennsylvania State Board of Accountancy’s regulations?
A. The Pennsylvania State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors. Only CPE courses provided by approved vendors will qualify toward your renewal requirement. The Pa. Board maintains a list of approved program sponsors on its Web site. The one exemption from maintaining a program sponsor license with the Pennsylvania State Board of Accountancy is a member in good standing of the National Association of State Boards of Accountancy’s (NASBA) National Registry of Continuing Professional Education Sponsors. NASBA also maintains an online list of approved program sponsors.

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Q. Can I request extensions or waivers of my peer review or CPE license renewal requirements?
A. Any request for a waiver or extension of time to complete either peer review or CPE requirements must be sent to the State Board in writing, documenting the reason(s) for the request.  This request must be received by the State Board prior to the end of the reporting period.  The last scheduled board meeting this biennial period is Dec. 12, 2007. 

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Q. What Should I do if I did not receive a license renewal notification from the State Board?
A.  If you have moved since you last renewed your license, or transferring from inactive to active status, and have not received your renewal notification from the State Board, contact them immediately at (717)-783-1404 or by e-mail at ST-ACCOUNTANCY@state.pa.us to request a renewal form.  The State Board does not forward renewal notices.

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Q. Can I request to have my license to practice placed on inactive status through the license renewal process?
A. If you plan to request inactive status because you no longer practice public accounting, you may do so through the online renewal.  Remember, if you are a CPA with an inactive license, but still use the CPA designation on letterhead, business cards, or as a mark of achievement, you need to have the word “inactive” following the designation.

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Q. What are the CPE requirements for Pennsylvania CPAs?
A. Pennsylvania CPAs are required to obtain 80 hours of CPE credits per biennial period. The 80 credit hours must include at least 16 credit hours in Accounting and Auditing subjects and 8 credit hours in Tax subjects. In addition, there is a minimum requirement of 20 credit hours per year.
On May 1, 2001, the Pennsylvania State Board of Accountancy implemented amended CPE program sponsor regulations that directly impacted licensees. The amendments included a stipulation that all individuals or entities offering a program for continuing education credit must apply to the Board for approval as a program sponsor. Licensees should now confirm a sponsor's approval under the regulations prior to registering for a program.

Licensees who participate in programs provided by unapproved sponsors need to take additional steps and not assume the training qualifies for continuing education credits. Those steps include determining whether the program met all requirements of CPE and the program sponsor met all responsibilities under the regulations and maintaining documentation to support these claims. For more details on the CPE requirements and program sponsor responsibilities, review the regulations of the Pennsylvania State Board of Accountancy.

The PICPA is an approved sponsor of CPE programs as required by the Pennsylvania, New Jersey, and New York State Boards of Accountancy.

• PA State Board of Accountancy - Sponsor Number PX-000490-L
  
• NJ State Board of Accountancy - Sponsor Number 20CE00027000
  
• NY State Board of Accountancy - Sponsor Number 002218 

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Q. How many credits do I report for self-study courses?
A. The State Board defines two types of individual study, interactive and noninteractive as follows:

"Interactive individual study program - A continuing education program designed to use interactive learning methodologies that simulate a classroom learning process by employing software, other courseware or administrative systems that provide significant ongoing interactive feedback to the learner regarding the learning process which issues a certificate of completion."

"Non-interactive individual study program - A continuing education program designed to permit a participant to learn a given subject without interaction with an instructor or interactive learning methodologies which issues a certificate of completion upon the participant's achieving a 70% minimum grade on a written examination or workbook."

Further, interactive study programs shall be given 1 credit hour of continuing education credit for each 50 minutes of participation.
Non-interactive programs shall be given credit based upon one-half the average completion time calculated by the sponsor.

The Pennsylvania State Board accepts credit from individual study programs, however, the maximum continuing education credit from self-study courses is limited to 50% of the biennial requirement, or 40 hours.

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Q. What does the State Board do with the information submitted on my license renewal application?
A. The State Board verifies that the renewal application has been accurately completed and re-issues permits to practice.  A random number of renewal forms will be selected for an audit, which will require the licensee to provide further documentation of individual CPE hours.  In addition, under the Business License Information Exchange Program, state agencies under the Governor’s jurisdiction will provide your demographic renewal information to the Department of Revenue.  The department will then verify that the entities/persons seeking a license renewal are compliant with their state tax obligations.  If you (or your firm) have an outstanding state tax obligation, or you do not meet the CPE or peer review relicensing requirements, you will be subject to disciplinary action by the State Board.

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