Continuing professional education (CPE) is required to keep your license active, and every state has different requirements.
The following chart shows the requirements for Pennsylvania, New Jersey, the AICPA, and GAO Yellow Book. Visit the NASBA Registry for additional state CPE requirements.
Pa. State Board of Accountancy
(2 years)
80
20 hours
All Pa. CPAs:
4 credit hours of Ethics
If you provide attest services:
24 credit hours of A&A
52 credit hours of Professional Development
If you do not provide attest services:
76 credit hours of Professional Development
CPE Requirements Guide
PDF File
Download this quick reference guide with CPE requirements for CPAs in Pennsylvania. From the hours you need to reporting period deadlines, this is a required tool for every CPA's desk.
N.J. State Board of Accountancy
120
20 hours
CPAs in public practice:
60 credit hours in technical subject areas, including 24 of A&A and 4 in NJ Law and Ethics
All other CPAs:
60 credit hours in technical subject areas and 4 credit hours in NJ Law and Ethics
GAO Yellow Book Requirements
(example only - fixed year)
*Your reporting period may run two years from the start date of the first audit made in accordance with the Yellow Book. The GAO states that to simplify administration of CPE requirements, an audit organization may establish a two-year CPE period for all of its auditors, which can either be a fixed-year or rolling-year basis.
80
20 hours
24 hours Government-Related
Effective Jan. 1, 2014, the GAO released an amendment to their CPE requirements that states that CPAs may not, in most cases, use tax credits to meet their 80-hour GAO Yellow Book requirement.
AICPA
120
None
None
PICPA
CPE Categories, Limits, and Calculations for Pennsylvania CPAs
Group Study
No maximum
Awarded one CPE credit for each 50 minutes of participation.
Individual Study
50% of requirement*
Noninteractive (no direct feedback between attendee and instructor) - Credit will be given based on half the average completion time calculated by the sponsor. Includes approved professional education courses taken over the internet.
Interactive (interaction between instructor/sponsor and attendee) - Awarded one CPE credit for each 50 minutes of participation. NASBA registry approved individual study courses qualify under this standard.
Credit will only be given in the renewal period in which the certificate of completion is dated. Certificate must be retained for five years.
Please note: PICPA's On-Demand CPE (self-study) is approved for Pennsylvania licensees. Please check your state's requirements for self-study.
Professor Lecturer or Discussion Leader Speaker
50% of requirement
Awarded one CPE credit for each 50 minutes of service as lecturer.
Two additional CPE credits are awarded for preparation time for each credit hour of instruction.
Credit will not be awarded for subsequent sessions unless the subject matter has substantially changed.
University or College Courses
No maximum
Credit courses - Awarded 15 CPE credits for one semester credit. (i.e., one three-credit college course = 45 CPE credits)
Noncredit courses - Awarded one CPE credit for each 50 minutes of class participation.
In-House Programs or On-Site Training Programs
No maximum
Awarded one CPE credit for each 50 minutes of participation.
Publications, Articles/Books or Professional Education Courses
25%-50% of requirement
One credit given for each 50 minutes of preparation time on self-declaration basis up to 25% of biennial requirement. A copy of the publication must be submitted to the board with the biennial renewal application.
Applicant may request additional credit by submitting a copy of work to the board with a letter explaining why applicant believes he/she should be awarded more than 25%.
Is My CPE Valid?
The Pennsylvania State Board of Accountancy (SBOA) is the regulatory body responsible for licensing CPE program sponsors, and licensing status is available at pals.pa.gov/verify. Some entities are exempt from the Pennsylvania CPE approval process. These include:
- Members in good standing of NASBA's National Registry of CPE Program Sponsors
- A CPE program sponsor approved by the accountancy regulatory body of a state that permits practice of public accounting under principles of substantial equivalency
- Colleges and universities accredited by a nationally recognized accrediting agency
CPE Documentation and State Board Audits
CPE documentation is not required to renew your license, but you must keep it in your records for at least 5 years in the event of a State Board CPE audit. The State Board conducts random audits of CPE hours the reporting period following a renewal, and requires documentation of a minimum of 80 credit hours in the form of a certificate of completion, attendance verification, or certified academic transcript containing information required by the State Board, or a copy of each authored publication. Licensees selected for audit will be notified by email. If you need additional assistance, please e-mail PICPA. We suggest you maintain a copy of any correspondence with the State Board of Accountancy.
PICPA is here to help!
View a summary of all the PICPA events you have attended and print your State Board transcript.
