Frequently Asked Questions (FAQs)

Registration, Cancellation, and Attendance Verification

• Register for a course
• Register multiple people
• Confirm registration
• Verify attendance
• Cancel registration
• Request a catalog

Course Details

• Start and end times
• Directions to course site
• Inclement weather policy

Continuing Professional Education Credits

• Pennsylvania requirements
• PICPA Approved Sponsor provider numbers
• Course credit approval
• Receiving full credit
• Self Study credit
• CLE credit
• CFP® credit
• CFE credit
• Yellow Book

Your CPA License

• CPE Audit Deadline Extended
• Pennsylvania requirements
• Report CPE to the State Board
• Reactivate your license
• Passing the exam

Other Links

• Pennsylvania State Board of Accountancy
• All State Boards of Accountancy
• GAO
• Webcasts and self-study options
• Become a CPA
• CPA Exam requirements
• PICPA students Web site

Q. How do I register for a course or contact a member of PICPA’s Professional Education Team for assistance?
A. There are several convenient ways to register:

• Online Course Catalog
• Call the Professional Education Hotline at (215) 972-5430 or
  (888) 272-2001, ext. 430
• Fax registration form to (215) 496-9712
• Mail registration form to
  PICPA Foundation - CPE
  1650 Arch Street, 17th Floor                                                      
  Philadelphia, Pa. 19103-2099

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Q. How do I register multiple people for events?
A. If you would like to register multiple people for one or more events, please sign up as Firm Administrator. Once you are approved as Firm Administrator, you will be able to register an unlimited number of people at your firm or organization. Review the Firm Administrator FAQs for complete details.

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Q. How do I know if my registration has been received?
A. If you register online, you will immediately receive a confirmation e-mail with course details.

When you register by phone, mail, or fax more than two weeks prior to the course date, you will receive a confirmation postcard (your Express Admission Ticket) via US mail that you should bring with you to the course. If you register less than two weeks prior to the course date, you will not receive this postcard in advance.

To confirm your registration, we encourage members to visit their course schedule online. You can also call the Professional Education Hotline at (215) 972-5430 or (888) 272-2001, ext. 430.

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Q. How can I verify my attendance at a PICPA seminar or conference?
A. At the conclusion of the seminar or conference, you will receive a white attendance verification card containing the course title, date, credit type(s), number of credits earned, and your name. If you are a PICPA member, you can also log onto My Membership and view a summary of the PICPA professional education events you've attended. Members may also add courses taken outside of PICPA for CPE history tracking purposes.

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Q. What time should I arrive at a course?
A. The start time is noted on your Express Admission Ticket or e-mail confirmation. Most courses, however, follow the same schedule:

7:30 a.m.   - Registration
8:00 a.m.   - Course begins
12:00 p.m. - Lunch (45 min.)
4:00 p.m.   - Course ends

Exception: Start times vary for conferences. Visit our online course catalog for more details on individual events.

Please note late arrivals, early departures, or extended absences from class will result in reduced credit hours.

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Q. How do I get to a course site?
A. A complete set of site directions can be found online.

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Q. What should I do if my schedule changes and I cannot attend a course for which I registered?
A. To cancel your registration, notify PICPA at least five business days before the start of the program and we will provide a full refund. If you cancel less than five business days before the start of the program, PICPA will refund all fees, less $50 to cover incurred costs. Substitutions are welcome and may be made at any time before the program begins. Refunds are not possible if you do not notify PICPA before the start of the program that you cannot attend. As an added convenience, PICPA will hold your funds so you can apply them to future PICPA programs or services. To use your credit balance, simply indicate your balance on the registration form under payment method.

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Q. How do I request a catalog of PICPA's courses?
A. To request a copy of PICPA's Professional Education Catalog, e-mail your request to education@picpa.org or download a copy (beginning in June). Alternately, a full course listing is available online.

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Q. What is your inclement weather policy?
A. It is the policy of PICPA to hold all seminars and conferences. If there is inclement weather in your area and you have doubts as to whether the program you are scheduled to attend will be held, call the Professional Education Hotline at (215) 972-5430 or (888) 272-2001, ext. 430. A recorded message will tell you if the program has been cancelled. The absence of a cancellation message on the Hotline indicates the program will be held as scheduled.

If the PICPA is forced to cancel a program for any reason, liability is limited to a refund of the registration fee.

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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 in Accounting and Auditing subjects and eight 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 amendment 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 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.

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 PX000490L
N.J. State Board of Accountancy - Sponsor Number 20CE00027000
N.Y. State Board of Accountancy - Sponsor Number 002218

Also see CPE Requirements At-a-Glance

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Q. I just passed the CPA exam. When am I required to meet CPE requirements?
A. An applicant who has successfully completed the CPA exam and has gained their required experience in the same biennial reporting period is exempt from the 80 credit hours of continuing education requirement for only that biennial reporting period.

For example: If you passed the exam and completed your experience requirement in 2006, a non reporting year, the State requires CPE to be earned in 2008-2009 (either to get the initial license or to renew an existing license). The applicant does not need the CPE to get the license, but needs to begin earning hours Jan. 1, 2008 through Dec. 31, 2009.

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Q. How and when do I report my CPE credits?
A. All Pennsylvania licensees are on the same biennial reporting period, ending Dec. 31 of odd-numbered years (such as 2007, 2009, etc.). The license expiration date coincides with the reporting period.

The Pennsylvania State Board of Accountancy mails renewal applications to all licensees at the close of a biennial period. On the renewal application, licensees are required to submit a history of their CPE credits, including course name, date, location, speaker's name, vendor’s program sponsor number, and number/category of credits earned for each event.

To assist with documentation, the PICPA supplies course attendees with attendance verification cards at the time of the course. PICPA members can log onto My Membership and view a summary of all PICPA events attended.

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 PX000490L
N.J. State Board of Accountancy - Sponsor Number 20CE00027000
N.Y. State Board of Accountancy - Sponsor Number 002218

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Q. In what states is PICPA a program sponsor?
A. 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 PX000490L
N.J. State Board of Accountancy - Sponsor Number 20CE00027000
N.Y. State Board of Accountancy - Sponsor Number 002218

How can I get a course approved for CPE? Do I need to?
The Pa. State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors. There is a formal process of approval that all sponsors must submit to the Board to obtain a license. Applications to become a licensed sponsor are available to download.

Any individual or entity desiring to offer a program, including firm in-house training for continuing education credit must apply to the Board for approval as a program sponsor. This includes public accounting firms and others that provide training internally to staff. The only exemption from approval is a member in good standing of the National Association of State Boards of Accountancy’s (NASBA) National Registry of Continuing Professional Education Sponsors.

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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."

"Noninteractive 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.

Noninteractive 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. How can I reactivate my CPA license?
A.To reactivate your license, submit your certificate number, current address, and your request to reactivate your license to the State Board of Accountancy via e-mail or US Mail. The Board will then mail you a Reactivation Application, which you return to the Board with a license renewal fee of $45 and a reactivation fee of $35 .

You will need to attend 80 hours of CPE preceding your request for reactivation, including meeting the requirements for 16 hours in Accounting and Auditing, eight hours in Tax.

To contact the State Board of Accountancy: State Board of Accountancy
P.O. Box 2649, Harrisburg, Pa. 17105-2649
Phone: (717) 783-1404
Fax: (717) 705-5540
E-mail: ST-ACCOUNTANCY@state.pa.us

You can also visit the State Board of Accountancy's Web site.

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Q. Why didn't I receive full credit for attending a course?
A. As a State Board approved CPE provider, PICPA is required to maintain accurate CPE records. One credit hour is granted for every 50 minutes of class participation. If you arrived late, left early, or were absent from class for an extended period of time, your credits were adjusted based on the class records of the course coordinator or discussion leader.

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Q. Where can I find more information on “Yellow Book” requirements?
A. These requirements are effective June 30, 2005 as outlined in the GAO's Guidance on GAGAS Requirements for Continuing Education. You can also read the overview of Major Changes from the 1991 CPE Interpretation.

Auditors performing work under GAGAS should complete every 2 years:
At least 80 hours of CPE that directly enhances the auditors' professional proficiency to perform audits or attestation engagements, with a minimum of 20 hours in any 1-year of the 2-year period

At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates

EXCEPTION: Auditors performing work under GAGAS who are only involved in performing field work but are not involved in planning, directing, or reporting on the audit or attestation engagement, and who charge less than 20 percent of their time annually to GAGAS audits and attestation engagements, should complete every 2 years: At least 24 hours of CPE in subjects and topics directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates, but are exempt from the remainder of the 80-hour CPE requirement.

The Comptroller General has also issued a technical amendment to the CPE requirements contained in the 2003 revision of Government Auditing Standards (April 2005).

Visit the GAO Web site for more details. For questions about the CPE guidance document, please contact Michael C. Hrapsky at (202) 512-9535, hrapskym@gao.gov or Marcia Buchanan at (202) 512-9321, buchananm@gao.gov.

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Q. How can I get a course approved for CPE? Do I need to?
A. The Pennsylvania State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors. There is a formal process of approval that all sponsors must submit to the Board to obtain a license. Applications to become a licensed sponsor are available to download.

Any individual or entity desiring to offer a program, including firm in-house training for continuing education credit must apply to the Board for approval as a program sponsor. This includes public accounting firms and others that provide training internally to staff. The only exemption from approval is a member in good standing of the National Association of State Boards of Accountancy’s (NASBA) National Registry of Continuing Professional Education Sponsors.

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 PX000490L
N.J. State Board of Accountancy - Sponsor Number 20CE00027000
N.Y. State Board of Accountancy - Sponsor Number 002218

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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 Pa. State Board of Accountancy is the regulatory body responsible for licensing CPE program sponsors; a list of approved program sponsors can be found on its Web site. The one exemption from maintaining a program sponsor license with the Pa. 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. Do PICPA-sponsored programs qualify for continuing legal education (CLE) credits?
A. The PICPA Foundation is an approved provider of continuing legal education (CLE) in Pennsylvania (CLE Provider #545). Most PICPA courses qualify for 6.5 - Substantive CLE credits per day. Visit the course catalog and view individual course descriptions to confirm approval. Technology programs, the Management of an Accounting Practice Conference and three-day AICPA Staff Training seminar series do not qualify for CLE credits. If you would like to receive CLE credits for attending a CLE-approved PICPA program, note your Pennsylvania attorney identification number, pay the additional fee of $50 per day, and the PICPA will report your CLE credits directly to the Pennsylvania CLE Board. You can verify your CLE credits with the CLE Board. One CLE credit hour is awarded for every 60 minutes of instruction.

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Q. Do PICPA courses qualify for CFP®?
A. Effective Jan. 1, 2006, the Certified Financial Planner (CFP®) Board of Standards requires all continuing professional education (CPE) taken by CFPs to meet their certification renewal requirements to be taken from CPE sponsors who are registered with the CFP Board.

Programs from non-registered CPE sponsors completed after Jan. 1, 2006 will not be accepted for credit by the CFP Board. Programs completed before Jan. 1, 2006 will be subject to review and acceptance by CFP Board.

Here's how PICPA events will qualify:
PICPA is an approved CFP sponsor. To view the complete list of CFP sponsors, visit http://www.cfp.net/certificants/sponsors.asp.

The major developers of PICPA courses (including AICPA and Surgent McCoy) will pre-register their courses with the CFP Board. PICPA will register other CFP programs such as the Personal Financial Planning Conference. This means the CPE you take with the PICPA to fulfill your CPA requirements likely will be accepted for credit by the CFP Board. PICPA course descriptions will identify courses that qualify for CFP.

What you need to do to receive CFP credit:
Beginning on Jan. 1, 2006, when you attend a PICPA course to fulfill CFP renewal requirements, you will be asked to provide your name and CFP certificate number. We will submit that information to the course developer who will then submit it to the CFP Board for acceptance.

Be sure to bring your CFP certificate number with you to future PICPA courses.

For more details about this new CFP requirement, visit http://www.cfp.net/certificants/updates.asp#4.

CFP® is a certification mark owned by the Certified Financial Planner Board of Standards, Inc. These marks are awarded to individuals who successfully complete the CFP Board's initial and ongoing certification requirements.

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Q. Do PICPA courses qualify for CFE?
A. PICPA courses are accepted by the ACFE (Association of Certified Fraud Examiners) for CPE credit when the course falls within one of the following fields of study:

• Fraud Examination
• Accounting and Auditing
• Specialized Knowledge and Applications

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