CPE Requirements and Credits

Important Notice Regarding CPE Credit
CPE self-study product descriptions make references to Recommended CPE Credit. These credits are based on a 50-minute hour. To better understand how to report your CPE credit, please read the information below carefully.

Reporting CPE Credits
CPE standards are established jointly by the AICPA and NASBA (the National Association of State Boards of Accountancy). The CPE standards affect the way credit is calculated for self-study courses. Before reporting credit, CPAs are advised to contact their state boards or other entities to which they report to determine their specific requirements.

Recommended CPE Credit is calculated in accordance with current CPE standards. CPE credit is recommended based on the results of pilot testing by CPAs. The average minutes spent by pilot testers on a course are divided by 50 to arrive at the recommended CPE credit. If your state board requires that credit for self-study courses be calculated based on a 50-minute hour, you would receive 10 credits for a course that averaged a completion time of 500 minutes.

Some state boards still require that credit for self-study courses be calculated in accordance with the previous CPE standards, based on a 100-minute hour. If your state board requires that credit for self-study courses be calculated based on a 100-minute hour, you would receive 5 credits for a course that averaged a completion time of 500 minutes.

Self-study programs meeting QAS (Quality Assurance Service) requirements are measured using a 50-minute hour. Certain state boards of accountancy — as listed on NASBA's Web site (nasba.org) — either require or will accept self-study CPE credit from QAS sponsors. When reporting to these states, you may claim credit based on the 50-minute hour.

Again, unless you are already familiar with your state's rules for accepting CPE credits, you should contact your state board or other reporting entity to determine which method is required.

When reporting CPE credit for AICPA membership, members may report credit based on a 50-minute hour.

A Note on CPE Course Content and “Interactivity” In accordance with current CPE standards, all AICPA self-study courses elicit participant responses to test for understanding of the material, offer evaluative feedback to incorrect responses, and provide reinforcement feedback to correct responses. In this sense, they are considered “interactive.” In addition, all AICPA self-study courses meet the standards of interactivity as defined by many state boards.

We advise CPAs to consult with their state.

What is Preliminary CPE Credit?
Certain self-study courses in the Store indicate Preliminary CPE Credit. At the time the course description was prepared the course was still under development or in pilot testing and credit was estimated. All CPE credit for self-study programs must be based on pilot tests conducted to determine average completion time.

If you order a self-study course for which CPE credit has been estimated, you will be advised when placing the order that the credit is preliminary and subject to change. Once the credit has been finalized, if the recommended credit is lower than previously estimated you will be notified before shipment of the course. The price of the product may be lowered accordingly. If the final credit is higher than was estimated, you will receive the higher amount of CPE credit without being charged a higher price.

If you have any additional questions about this process, please contact us at:

AICPA Service Center Operations
220 Leigh Farm Road
Durham, NC 27707
1-800-362-5066 (FAX)

CPE Requirements for AICPA Members
From January 1, 2001 forward, and for each three-year reporting period thereafter, all AICPA members shall complete 120 hours or its equivalent of continuing professional education. Compliance can be achieved either by a formal program of education or by any other means, however measured, that would be reasonably expected to maintain professional competencies in the member's area of practice or employment. Members shall report compliance with such requirement to the AICPA each year by paying membership dues and shall keep appropriate records and submit copies of such on request of the Institute. Members who are retired, unemployed or who have temporarily left the workforce are exempt from the AICPA's CPE requirement. Members who place their license/certificate on inactive status with their state board of accountancy AND do not hold themselves out as CPAs are exempt from the AICPA's CPE requirement as long as their state board does not require CPE while on inactive status.

Any course in the store is eligible for fulfilling these AICPA CPE requirements.

CPE requirements vary from state to state. Contact your state board for information concerning your state's specific requirements.

CPE Requirements for the Yellow Book
The GAO's Yellow Book, Government Auditing Standards, lays down certain CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. 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. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/.

You can identify a course in this catalog that may count toward the 24-hour requirement with this icon.

LEARN • AND • EARN CPE CREDITS To Obtain CPE Credit for Self-Study
To obtain CPE credit for an AICPA self-study course (text, DVD- and VHS-based, and Webcast CD-ROMs), an individual must complete and pass the self-study exam included with the course. There are now two ways to submit your exam for grading: online or by mail. With online grading you can save time and enjoy the convenience of real-time exam results and printable certificates of completion. Information on how to submit the self-study exam online is included with your course materials.

If you choose to submit the paper exam answer sheet included with your course materials, simply complete the original exam answer sheet (no photocopies or faxes) and mail it to the AICPA for grading in the pre-addressed envelope provided. The paper grading process takes an average of five to seven business days from date of receipt. During peak reporting periods (June, Sept. and Dec.), the processing time may be 10 to 15 business days. The exam must be returned for grading within one year of purchase of the course. With a passing grade, you'll receive an AICPA certificate of completion stating the course title, the date the AICPA Grading Service received your answer sheet, and the recommended number of CPE credits.

To Obtain CPE Credit for Group Study
Videocourse additional manuals are intended to be used only for group-study training and do not include a self-study exam answer sheet. When taking a video-based course for group-study CPE credit, please contact your State Board of Accountancy for information on how to obtain group-study credit. The exam should not be returned to the AICPA for grading. 

AICPA Sponsor I.D. Numbers
Here are the AICPA sponsor numbers for the following CPE reporting jurisdictions:
Illinois: 158-000880
New Jersey: 20CE00029900
New York:
All others: A-0001

AICPA is registered with the National Association of State Boards of Accountancy as a Quality Assurance Service (QAS) sponsor of continuing professional education. Participating state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: http://www.nasba.org/

AICPA Courses in the Personal Development field of study are not part of the Quality Assurance Service. Courses from ACFE, Learn2 and STC are not part of the Quality Assurance Service.