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These are frequently asked questions about continuing professional education (CPE):  
  What CPE is required?
What is CPE Reciprocity?
How is CPE credited?
What programs qualify for CPE?
Are there any exemptions to the CPE requirement?
Can CPE in excess of the requirements be carried over from one renewal to the next?
What are the CPE reporting requirements?
What are the CPE record retention requirements?
What is a CPE Audit?
What could happen if my CPE is found to be deficient as part of the audit?
What constitutes the timeframe for a registration period?
What form do I fill out to report my CPE?
 
   
 What CPE is Required?  
  All holders of an Arizona CPA certificate who do not qualify for continuing professional education (CPE) reciprocity pursuant to A.A.C. R4-1-453(I) are required every renewal period to:
  1. Complete 80 hours of CPE, regardless of whether employment is in public accounting, industry, business or government. Of the 80 hours of CPE, the following is required:

    1. Complete four hours of ethics which includes at a minimum one hour each of the following:

      1. Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.

      2. The Arizona State Board of Accountancy statutes and administrative rules.

    2. A minimum of 16 hours of classroom or live/interactive webinar.

    3. A minimum of 40 hours must be in accounting, auditing, taxation, business law, or consulting services of which a minimum of 16 hours must be in the subject areas of accounting, auditing, or taxation.
a helpful hint Helpful Hint – While half of CPE may be in other categories, it is recommended that they be in subjects that promote improvement of accounting and business skills.
a helpful hint Helpful Hint – If you are unable to locate a course in a classroom environment, to locate a webinar, simply conduct a web search for live or interactive webinar courses. You can narrow your web search to include any topic of interest for the webinar class you are seeking. You may also want to check with the various state society websites as many of the state societies offer interactive webinar classes. You may also find other CPE providers by searching "CPE" on the web.

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 What is CPE Reciprocity?  
  A non-resident registrant seeking renewal of their Arizona CPA certificate shall be determined to have met this state’s CPE requirements by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the registrant’s principal place of business is located.

Non-resident applicants for renewal shall demonstrate compliance with the CPE requirements of the jurisdiction in which the registrant’s principal place of business is located by signing a statement to that effect on the renewal application of this state.

If a non-resident registrant’s principal place of business jurisdiction has no CPE requirements for renewal of a certificate or license, the non-resident registrant must comply with all CPE requirements for renewal of a certificate in this state.

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 How is CPE credited?  
  CPE credit shall be given in one-fifth or one-half hour increments for periods of not less than one class hour, except as noted in A.A.C. R4-1-453(A)(8) (See below “Nano-Learning Courses”). The computation of CPE credit shall be measured as follows:
  1. A class hour shall consist of a minimum of 50 continuous minutes of instruction.
  2. A half-class hour shall consist of a minimum of 25 continuous minutes of instruction.
  3. A one-fifth class hour shall consist of a minimum of 10 continuous minutes of instruction.
Credit shall not be allowed for repeat participation in any seminar or course during the registration period. Credit shall be given in one-fifth or one-half hour increments if the CPE is a segment of a continuing series related to a specific subject as long as the segments are connected by an overarching course that is a minimum of one hour and taken within the same CPE reporting period.
  1. Self-Study
    1. Each self-study program hour is worth one CPE credit hour
  2. Instruction received at accredited colleges or universities
    1. Per semester system credit hour = 15 CPE hours
    2. Per quarter system credit hour = 10 CPE hours
    3. Per noncredit class hour = 1 CPE hour
  3. CPE Lecturer or Discussion Leader
    1. The following may be counted for a maximum of 40 hours of CPE credit during each renewal period except that a registrant may be limited to a combined maximum of 40 hours of CPE credit if credit is also claimed for writing and publishing articles or books.
      1. Preparing for and acting as a lecturer or discussion leader in a CPE program, including college courses. The Board shall determine the amount of credit on the basis of actual presentation hours, and up to one additional hour of actual preparation time for each hour of presentation. A registrant may only claim as much preparation time as is actually spent for a presentation. Credit is limited to only one presentation of any seminar or course with no credit for repeat teaching of that course.
  4. Publishing Books or Articles
    1. The following may be counted for a maximum of 20 hours of CPE credit during each renewal period except that a registrant may be limited to a combined maximum of 40 hours of CPE credit if credit is also claimed for preparing for and acting as a lecturer or discussion leader in a CPE program.
      1. Credit may be earned for writing and publishing articles or books that contribute to the accounting profession and is published by a recognized third-party publisher of accounting material or a sponsor as long as it is not used in conjunction with a seminar.
        1. Credit may be earned for the writing or development of online course curriculum for undergraduate, graduate, or doctoral education that contribute to the accounting profession.
        2. Two credit hours will be given for each 3,000 words of original material written or developed into curriculum. Materials must be at least 3,000 words in length. Multiple authors may share credit for material written or developed into curriculum.
  5. Introductory computer courses
    1. A registrant may earn a maximum of 20 hours of CPE during each renewal period by completing introductory computer related courses.
  6. Nano-Learning Courses
    1. A registrant may earn a maximum of 4 hours of CPE during each renewal period by completing nano-learning courses.
    2. A nano-learning program is a tutorial program designed to permit a participant to learn a given subject in a ten-minute time frame through the use of electronic media and without interaction with a real time instructor.
  7. Overarching Courses
    1. A registrant may earn CPE credits in one-fifth or one-half hour increments if the CPE is a segment of a continuing series related to a specific subject as long as the segments are connected by an overarching course that is a minimum of one hour and taken within the same CPE report period.
    2. This provision does not affect a registrant's ability to earn CPE credits via nano-learning courses, pursuant to A.A.C. R4-1-453(A)(8).
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 What programs qualify for CPE?  
  The Arizona State Board of Accountancy does not pre-approve CPE providers. Pursuant to A.A.C. R4-1-453(B), credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of the participants and individual registrants are responsible for understanding whether the CPE they elect to take qualifies or not.
  1. A qualified program shall:
    1. Be developed by persons knowledgeable and experienced in the subject matter
    2. Provide written outlines or full text
    3. Be administered by an instructor or organization knowledgeable in the program content
    4. Utilize teaching methods consistent with the study program

  2. Self-study programs will qualify, if they meet the provisions above and if the sponsors maintain written records of each student's participation and records of the program outline for three years following the conclusion of the program.

  3. Notwithstanding the foregoing, an ethics program taught or developed by an employer or co-worker of a registrant does not qualify for the ethics requirements.
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 Are there any exemptions to the CPE requirement?  
  Good Cause
A.R.S. § 32-730(C) allows the Board to grant a partial or complete exemption on a demonstration of good cause. A.A.C. R4-1-453(H) allows the Board to grant a full or partial exemption from CPE requirements on demonstration of good cause for a disability for only one registration period. Pursuant to A.R.S. § 32-701(17) good cause includes a disability, an illness, a physical or mental condition, military service, financial hardship, a natural disaster, or any condition or circumstance that the Board deems relevant.
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 Can CPE in excess of the requirements be carried over from one renewal to the next?  
  A.A.C. R4-1-453(C)(5) requires that a registrant report, at a minimum, the CPE hours required for the registration renewal period. Pursuant to A.A.C. R4-1-453(C)(6), hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent registration renewal period. top
   
 What are the CPE reporting requirements?  
  A.C.C. R4-1-453(D) requires that a registrant or an applicant for reactivation or reinstatement, a registrant who is subject to an audit, or a registrant completing their registration must report the following details about their completed CPE.
  1. Sponsoring organization,
  2. Number of CPE credit hours,
  3. Title of program or description of content,
  4. Dates attended,
  5. Subject, and
  6. Method.

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 What are the CPE record retention requirements?  
  A.C.C. R4-1-453(F) requires that a registrant maintain CPE records for three years from the date the registration was dated as received by the Board and provide the Board upon request the following documents for all CPE completed for the registration period, even if not reported on the registration: transcripts, course outlines, and certificates of completion that include registrant's name, course provider or sponsor, course title, credit hours, and date of completion. top
   
 What is a CPE Audit?  
  A CPE audit is an examination of the records required to be retained by registrants pursuant to A.A.C R4-1-453(F) that demonstrate that they completed the required CPE. On a random, computer-selected basis, registrants are asked to provide the Board, within 30 days, this information for CPE listed on their latest renewal registration. These records are reviewed by a Board-appointed CPE Advisory Committee. top
   
 What could happen if my CPE is found to be deficient as part of the audit?  
  The following is the most common statute and rule violated during a CPE audit. Discipline can range from administrative penalties to suspension for non-compliance with CPE requirements until the CPE deficit is cured, or any combination thereof.

A.R.S. § 32-741.02(A)
The board shall, after notice and an opportunity for a hearing, suspend the certificate of any registrant who fails to show proof, in accordance with A.R.S. § 32-730(C), of compliance with the CPE requirements established by the board. If the registrant fails to reinstate their certificate within six months after the date of suspension, the certificate expires. The board shall not reinstate a certificate that has expired pursuant to this subsection unless the registrant complies with A.R.S. § 32-732(C).

A.A.C. R4-1-455.03(D)
Communications: When requested, a registrant shall file a written response to a communication from the Board within 30 days of the date of the mailing of such communication by certified mail. A written response is deemed filed on the date and time received in the Board office.
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 What constitutes the timeframe for a registration period?  
  A registrant born in an even-numbered year shall renew their registration during the month of their birth in each even-numbered year. A registrant born in an odd-numbered year shall renew their registration during the month of their birth in each odd-numbered year. The registration period is from the 1st day of the month following the registrant’s birth month until the last day of the registrant’s birth month two years later. top
   
 What form do I fill out to report my CPE?  
  Please log in to your personal account on the Board’s portal and click on CPE List menu option. You may log your CPE at any time between renewals and your coursework is saved to your account and will be seamlessly integrated with your biennial renewal when it’s time for you to register. If needed, further instructions can be found in the CPE List and printed for reference to aid in your completion of the web-based form.