License Renewal: December 31st on an annual basis
Reporting Period: January 1st to December 31st on a triennial basis
CPE Documentation: CPE hour submission and license renewals can take place at The State Board of Certified Public Accountants of Louisiana.
Credit Limitations:
- Instruction: The maximum credit for instructors is capped at 50% and is only permitted for first presentations, devoid of any substantial modifications.
- Personal Development: CPE credit is limited to 25% of the total required hours.
- Published Materials: Articles and books must be published and limited to 25% of total hours.
- Self-Study: Self-study credit must be interactive in order to be accepted.
Credit Calculation:
- College/University Courses:
- 1 semester hour = 15 CPE credits
- 1 quarter hour = 10 CPE credits
- 1 Audit hour = 1 CPE credit
- Instruction:
- Presentation + Preparation = Credit
- Preparation is limited to two times Presentation
- Partial Credit: CPE credit is granted in strictly whole hours only.
Hours Requirements: 120 hours on a triennial basis, 2 hours of Professional Ethics + review of the State Board’s Rules of Professional Conduct (Ethics Requirement)