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CPA CPE Requirements – Qualifying CPE Course Programs

The American Institute of Certified Public Accountants is the national professional association of Certified Public Accountants in the United States.

Qualifying CPE programs (or formal programs) are those that contribute to a member's professional competence. The AICPA does not require specific subjects. 

The AICPA does not require that CPE be accepted by individual state boards. The CPA might limit the courses that are accepted by both his/her state boards and the AICPA. You can find more information about CPE programs online.

These are the equivalent CPE credit hours:

Credit courses for college or university

CPE hours are the sum of 15 semester hours multiplied by 15.

Number of quarter-hours x 10 = CPE Hours

CEUs are continuing education units (continuing education units) that can be used to earn CPE.

CPAs should use the following formula for programs that do not include CPE hours: Actual time spent in program/50 = CPE Hours (rounded down to the nearest hour).

Credit hours that are credited towards a credit deficit may not be counted in the reporting period.

AICPA membership does not require additional CPE reporting.

CPE compliance is the primary responsibility of members. Each program should have an AICPA member who can document the following:

  • The CPE Sponsor Name

  • Description and title of the CPE course(s).

  • Dates and location of CPE

  • CPE Hours

These AICPA members do not need to take CPE

  • CPAs for the unemployed

  • Retired CPA

  • CPAs who have been temporarily out of work

  • AICPA members who have put their CPA license/certificate in an inactive status at the State Board of Accountancy do not claim to be CPAs to any third parties.