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AICPA CPE Requirements, Restrictions and Exemptions
If you are about to get a full CPA license, you should explore the continuing professional education (CPE) hours required by your state board, as well as the AICPA CPE requirements.
AICPA CPE Requirements
The hours required by the AICPA is essentially the same as your state board. So no worries – you don’t need to do extra work. The difference is really about the reporting period as highlighted below.
Reporting Period for AICPA CPE
- Begins in the fiscal year (starting on January 1) after joining the AICPA.
Requirements for AICPA CPE
- 120 hours of CPE is required in each 3-year reporting period.
- Attending CPE seminars in your area as well as teaching relevant subjects can be counted towards your CPE hours.
Limitations
- Carry-forward credits are not allowed.
Exemptions
- Those who are retired, unemployed, or temporarily out of work
- Members who place their license or certificate in inactive status with their state board of accountancy, AND do not hold themselves out as CPAs. They are exempted by AICPA as long as their state board does not require CPE while on inactive status.
CPA CPE Recommendation
I have a thorough overview of the best CPE providers for CPA, but my overall recommendation goes to Becker CPE. This company offers the greatest variety of courses across thousands of live webcasts, on-demand courses, and even on-the-go podcasts. Use my Becker CPE discount to get a discount on a one- or two-year prime subscription.
45% off Becker CPE Prime Subscriptions
About the Author Stephanie Ng
I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!
