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These are frequently asked questions about continuing professional education (CPE):  
  What CPE is required?
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?
How and where do I report my CPE?
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 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. A minimum of 16 hours of classroom or live/interactive webinar.

    2. A minimum of 40 hours must be in accounting, auditing, taxation, business law, or management advisory 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.

  2. Complete four hours of Arizona-specific 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.
    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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 How is CPE credited?  
  Continuing professional education (CPE) is measured by the hour. CPE includes a variety of means of getting education through taking classroom; correspondence; electronic (computer, conference calls, closed circuit TV, etc.); lecture and seminar sessions and courses; by teaching, lecturing and leading discussions; and publishing books and articles. The objective is to keep the learning experience alive. CPE credit hours are credited at the following rates:

 CPE Type CPE Credit  Limitations
Receiving 50 minutes of continuous instruction in class, lecture, seminar 1  
Receiving instruction in accredited colleges or universities per semester system credit hour 15  
Receiving instruction in accredited colleges or universities per quarter system credit hour 10  
Receiving instruction in accredited colleges or universities per non credit hour 1  
Acting as a lecturer or discussion leader in a CPE program, including college courses per hour 2
  • Credit for teaching is limited to one presentation of any seminar/course with no credit allowed for repeat teaching of that seminar/course.
  • Total CPE credit allowed, including preparation time, for teaching/writing/publishing may not exceed 40 hours for a renewal cycle.
Writing and publishing accounting works - each 3,000 words 2
  • No more than 20 CPE per registration period will be accepted.
  • Total CPE credit allowed for teaching/writing/ publishing may not exceed 40 hours for a renewal cycle.
Introductory computer courses N/A
  • No more than 20 CPE hours may be used for each renewal cycle and courses cannot be repeated for credit.
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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(C), 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. Correspondence 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?  
 
Retired and Age 60 years or older
A.A.C. R-4-453(D)(7) exempts a registrant from completing any CPE for registration renewal if he/she is retired, is age 60 or more, and does not perform any accounting services, whether or not participating in the profits of a public accounting entity.

Good Cause
A.A.C. R-4-453(D) (10) allows the Board to grant a partial or complete exemption from the CPE requirements to an individual registrant who makes a written request in which good cause is shown. Good cause includes permanent or partial disability, illness or other physical or mental condition, military service, or financial hardship that prevented the individual registrant from completing the CPE requirements.		 top
   
 Can CPE in excess of the requirements be carried over from one renewal to the next?  
  A.A.C. R-4-453(D) (11) requires that a registrant report total CPE hours completed during the registration renewal period. Hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent registration renewal period. top
   
 How and where do I report my CPE?  
  You report at the time of registration renewal on the required CPE form.
a helpful hint Helpful Hints – At the time of renewal, all CPE is generally complete. On rare occasion, a registrant will be taking a class at the end of their renewal month to complete their CPE requirements but after they have turned in their renewal form. You may count CPE which you expect to earn/complete during your current renewal cycle by listing it on your current CPE reporting form during renewal. Please note, however, you may be asked to provide proof of the completion of the CPE. Pursuant to A.A.C. R4-1-453, all registrants are subject to a CPE audit of courses listed on the CPE reporting form.

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 What are the CPE reporting requirements?  
  A.C.C. R4-1-453(E) requires that an applicant for reinstatement or renewal or a registrant who is subject to an audit may provide a signed statement, certifying under penalty of perjury, that the applicant or registrant has completed the CPE requirements. This statement shall list:
  1. Sponsoring organization;
  2. Location of program;
  3. Title of program or description of content; and
  4. Dates attended.
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 What are the CPE record retention requirements?  
  A.C.C. R4-1-453(F) requires that a registrant maintain for three years and provide the Board upon request the following documents: course outlines, proof of attendance or participation, and written proof of completion. top
   
 What is a CPE Audit?  
  A CPE audit is an examination of the records retained by registrants 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. If you should be selected for an audit, you will find the attached article published by the Arizona Society of CPA's to be very helpful. (Business Article). top
   
 What could happen if my CPE is found to be deficient as part of the audit?  
  The following are the most common statutes violated during a CPE audit and discipline can range from administrative penalties to suspension until CPE deficit is cured, or any combination thereof.

A.R.S. § 32-741(A)(15)
Failing to respond or furnish information in a timely manner to the board or its designated agent, if the information is legally requested by the board and is in the registrant's possession or control.

A.R.S. § 32-741(D)
The board shall, after notice and a hearing, suspend the certificate of any certified public accountant or public accountant who fails to show proof, in accordance with section 32-730, subsection D, of compliance with the continuing professional education requirements established by the board. If the board determines that the failure was for reasonable cause or excusable neglect, the board may require compliance as expeditiously as possible. If the certified public accountant or public accountant fails to reinstate the certificate within twelve 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 certified public accountant or public accountant complies with section 32-748 and all other requirements for reinstatement. 		top
   
 What constitutes the timeframe for a registration period?  
  The registration period includes the time from the first day of the month after your birth or registration month to the last day of your birth or registration month, two years later (i.e. July 1, 2002 to June 30, 2004). Your registration month is either the month of your birth, or the month in which your firm was established. Individuals register in the odd or even year of their birth (born 1960, registration year is even year such as 2002, 2004, etc.). top
   
 What form do I fill out to report my CPE?  
  The following two forms are currently available for use to report CPE. One is a fillable form that can be completed on your computer and the other is a form that can be printed and filled out by hand.

Continuing Professional Education Reporting Form - Fillable  (Excel)

Continuing Professional Education Reporting Form - Non-fillable  (PDF) 		top