Board of Accountancy

Advisory Opinions

An applicant seeking renewal of a license shall have completed no less than one hundred twenty (120) hours of continuing professional education during the three (3)-year period preceding renewal.

An applicant seeking reinstatement of a license shall provide documentation (certificates) as evidence that you have completed forty (40) hours of continuing education during the twelve (12) months previous to this application, or you may provide a statement on your application, that you will obtain forty (40) hours of continuing education within sixty (60) days of application. (Continuing professional education taken within sixty (60) days before or after applying for reinstatement may be used to meet the requirement for the first year of licensure.)

Effective January 1, 2004, a minimum of twenty (20) hours of continuing professional education (CPE) is required in each calendar year. Commencing on January 1, 2012, a minimum of six (6) hours of the required one hundred twenty (120) hours of CPE in a three (3) year period preceding renewal shall be in the area of ethics.

Additionally, an applicant seeking renewal or reinstatement of a license shall demonstrate participation in a program of learning meeting the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by National Association of State Boards of Accountancy (NASBA) and American Institute of Certified Public Accountants (AICPA).

CPE Rules - Full Context of 4 CSR 2010
CPE Statement on Standards