License Renewal December 31st on odd years
Reporting Period: January 1st – December 31st every two years
CPE Documentation: Hours may be submitted and licenses may be renewed at The Pennsylvania State Board of Accountancy.
Credit Limitations:
- Instruction: 40 hours maximum. No repetitions unless the material is proven to have been substantially changed. Entry level accounting courses will not count as credit for instructors.
- Published Materials: Credit for books & articles is limited to 20 credits on a self-declaration basis. 40 credits maximum may be submitted. 40 credits total may be submitted for published materials and self study combined.
- Self-Study: 40 credits maximum. If delivery method is non-interactive, only one half of the total credit can be received. This is combinable with Published Materials. 40 credits total may be submitted for published materials and self study combined.
Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.
- Instruction: 50 minutes of presentation equates to 3 CPE credits; 50 minutes of preparation is limited to two credits.
- Partial Credit: Can be allowed in quarter hour increments once the first full hour of credit has been received.
- University/College Credit: Breakdown below
- One semester equates to 15 credit hours of CPE
- One quarter equates to 10 credit hours of CPE
- For Non-Credit courses: One credit hour of CPE is given for each 50 minutes of in-class participation.
Hour Requirements: 80 hours; 20 hours per year
- Ethics Requirement: 4 hours (for the period ending December 31, 2013)
- Accounting & Auditing: 16 hours
- Taxation: 8 hours