Alabama
Alaska
Arizona
Arkansas
California
CNMI
Connecticut
Delaware
District of
Columbia
Florida
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West
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Alabama

License Renewal Date
9/30 annually
CPE Reporting
10/01 to 9/30 annually
General Requirements
40 hours of CPE is required each fiscal year ending 9/30
Ethics Requirement
No
Other Subject Area Requirements 8 hours of Accounting & Auditing are required.

Credit Limitations A maximum of 50% or 20 hours in self-study courses is allowed. Credit must be determined by the Board. The maximum credit on articles/books is 25% or 10 hours. Credit must be determined by the Board.
Behavioral/personal development courses are limited to a maximum of 8 hours. A maximum of eight (8) hours for technical sessions of chapter meetings are allowed.
The maximum credit for a discussion leader is twice the number of actual CPE hours for the first presentation and none for repetitions.
Half credits are accepted after the first hour.
Programs requiring class or meeting attendance must be conducted by persons approved by the Board. Practice review is not accepted for CPE.

Other State Policies
Alabama accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.

Non-Residency Licensees Requirement If Licensed in the states of Kansas, Kentucky, Mississippi, North Carolina, South Carolina or Tennessee (and one is the principal place of business), the Licensee is determined to have met the Alabama CPE requirements if compliant in the most recently completed reporting of principal place of business.

PrimeVest Group / Hongjing International Education qualifyfor credit in Alabama?
Yes. Alabama does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Alabama.

How are our recommended CPE hours determined?
As a member of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, AL 36130-0375
Phone: 334-242-5700
Fax: 334-242-2711
Website:www.asbpa.alabama.gov

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Alaska

License Renewal Date
12/31 of odd years
CPE Reporting
1/1 to 12/31 biennially ending on odd years
General Requirements
80 hours, with a minimum of 20 per year.
Ethics Requirement
Four hours of the 80 hours of required continuing education must be obtained in ethics and the Board's statutes and regulations under AS.04 and 12 AAC 04.
Other Subject Area Requirements
None

Credit Limitations
Authorship/Publication Requirement - Credit must be determined by the Board. Self-Study Requirement - Credit must be determined by the Board. Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction. The maximum credit for instructors is 30 hours every 2 years. No repetitions unless substantial changes in the materials. Credit is given only for full hours and not for a fraction of an hour. Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.

Other State Policies
Alaska accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. Also accepts AICPA, as well as national and state organizations.

PrimeVest Group / Hongjing International Education qualifyfor credit in Alaska?
Yes. Alaska does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Alaska.

How are our recommended CPE hours determined?
As a member of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Alaska State Board of Public Accountancy
Department of Corporations, Business and Professional Licensing
Division of Occupational Licensing
PO Box 110806
Juneau, Alaska 99811-0806
Phone: (907) 465-3811
Fax: 907-465-2974
Website:www.dced.state.ak.us/occ/pcpa.htm

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Arizona

License Renewal Date
Last business day of birth month biennially, odd or even year based on birth year
CPE Reporting
Biennial ending on the last working day of the birth month and an odd or even-numbered year based on the License expiration Date

General Requirements
80 total hours, including the following requirements:
40 hours must be technical with at least 16 hours in Accounting/Auditing/Tax
16 hours in live classroom/group webinar hours
4 hours ethics
Ethics Requirement
4 hours of Board-approved ethics during the two-year
immediately preceding registration renewal. The 4-hour requirement shall include a minimum of 1 hour of each of the following:
Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.
Board statutes and administrative rules.
Other Subject Area Requirements
None

Credit Limitations
Credit should be given for whole class hours only.
Board does not pre-approve courses.
Ethics program taught or developed by employer or coworker does not qualify for Ethics Requirement. Introductory computer classes have a maximum of 20 hours and no repetitions are allowed. The maximum credit for instructors is 40 hours, limited to one presentation of seminar/course with no credit for repetitions.
The maximum credit for published articles/books is 20 hours.
Teaching and writing combined should not exceed 40 credits.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.
If written material is not used in conjunction with a seminar, credit may be earned if it is at least 3,000 words in length (no proration) and is published by a recognized 3rd party publisher of accounting material or a sponsor. 3,000 words = 2 credit hours.
Credits for Practice Review are not accepted.
Credits in the subject area of Personnel/ HR are not accepted.

PrimeVest Group / Hongjing International Education qualifyfor credit in Arizona?
Yes. Arizona does not endorse or pre-approve CPE courses. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Arizona.

How are our recommended CPE hours determined?
As a member of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Arizona State Board of Accountancy
100 N. 15th Ave.
Suite 165
Phoenix, AZ 85007
Phone: (602) 364-0804
Fax: (602) 364-0903
Website: www.accountancy.state.az.us/

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Arkansas

License Renewal Date
1/1 annually
CPE Reporting
1/1 to 12/31 annually
General Requirements
40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)
Ethics Requirement
4 hours every three years, must be accounting ethics or business ethics
Other Subject Area Requirements
Technical - At least 24 hours in the following subjects: Accounting/Attest, Computer Science, Accounting Ethics, Management Advisory Services or Tax.
Accounting & Auditing – If performs attest or compilation services, must obtain a minimum of 8 hours of Accounting/Auditing.

Credit Limitations
Independent study, self-study and authorship credits shall not exceed 60 percent of the total CPE hours required. Independent study must be approved in advance by the Board. Half hour credits are allowed after first hour of credit. Computer science courses may not include tutorials and/or related videos. A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants. However, credit for teaching college or university courses is limited to the number of CPE hours available to participants. Repetition of the same material in the same year will not be granted credit. Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the Licensee and was formally accepted for publication in writing prior to the effective Date
of the renewal
. Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours. CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification. Minimum of 16 hours of 40 hours or 48 hours based on 120 hours requirement must be in group study.

Other State Policies
Program sponsors must be members of NASBA's or the Board's Registry (self-study must be QAS or both QAS and Registry), or fall into one of the following categories for automatic approval: AICPA and other national/state CPA professional organizations/associations Accredited universities or colleges Firms, both accounting and industrial offering in-firm education programs Governmental entities
PrimeVest Group / Hongjing International Education qualifyfor credit in Arkansas?
Yes. Board regulations state that those sponsors offering programs totaling more than 16 credit hours per year, or offering programs more than 5 times per year must register with the National Registry of CPE Sponsors, administered by the National Association of State Boards of Accountancy (NASBA); sponsors of such programs in self-study format may register with NASBA's QAS as an alternative to, or in addition to, registration with the National Registry of CPE Sponsors. As members of both programs, our courses are accepted for credit in Arkansas.

How are our recommended CPE hours determined?
As a member of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Arkansas State Board of Accountancy
101 East Capitol Ave.
Suite 450
Little Rock, AR 72201
Phone: (501) 682-1520
Website: www.state.ar.us/asbpa/

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California

License Renewal Date
Last day of birth month in odd or even year corresponding to the odd or even year of birth
CPE Reporting
Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth General Requirements
80 hours during the two-year
immediately preceding the License expiration Date
, with a minimum of 20 hours due each year. 40 hours in technical subjects are due each reporting
, with a minimum of 12 hours in technical subjects due each year.
Ethics Requirement
Four (4) hours of ethics are due every reporting
. A two (2) hour, board approved, Regulatory Review course is due every 6 years. Self-study ethics courses taken must be tested and passed with a minimum score of 90.

Other Subject Area Requirements
Government: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.
Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.
Fraud: For Licensees who are subject to the A&A or Government CE requirement, an additional 8 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for License renewal, but not part of the 24-hour A&A or government CE requirement.
Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.

Credit Limitations
A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.
The maximum credit for instructors is 50% or 40 hours.
The maximum credit for writing articles/books/instructional materials/Uniform CPA exam questions is 25% or 20 hours of the total requirement.
Credits for authorship/publications are acceptable as long as the publisher is not under control of the Licensee.
Half credits are accepted after first hour.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 hour non-credit classroom presentation equals 1 CPE hour.

Other State Policies
Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as credit for accounting and/or auditing.
California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, etc. California accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. Only interactive continuing education courses will be accepted by the Board for CPA/PA License renewal.

PrimeVest Group / Hongjing International Education qualify for credit in California?
Yes. California does not pre-approve continuing education programs or sponsors (except for the two-hour Regulatory Review course) and they do not have sponsorship agreements. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in California.

How are our recommended CPE hours determined?
Under the Standards referenced above, our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
California State Board of Accountancy
2000 Evergreen St.
Suite 250
Sacramento, CA 95815-3832
Phone: (916) 263-3680
Fax: (916) 263-3675
Website:www.dca.ca.gov/cba/

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CNMI

License Renewal Date
December 31 triennially
CPE Reporting
January 1 - December 31 triennially
General Requirements
120 hours per 3 year
; 20 hour annual minimum
Ethics Requirement
4 hours every 3 years: Providers offering ethics courses must register with the Board and/or have their content approved by the Board. If possible, CNMI ethics must be taken on location in CNMI. Until there is a regularly scheduled course, this requirement may be met in any other place by any other 4-hour accounting ethics or 4-hour business ethics course.
Other Subject Area Requirements
n/a
Credit Limitations
n/a
Authorship/Publication Requirement - Credit must be determined by the Board.
Self-Study Requirement - Credit must be determined by the Board.
Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction.
The maximum credit for instructors is 30 hours every 3 years. No repetitions unless substantial changes in the materials.
Credit is given only for full hours and not for a fraction of an hour.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.
Other State Policies CNMI accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. Also accepts AICPA, as well as national and state organizations.


PrimeVest Group / Hongjing International Education qualifyfor credit in CNMI?
Yes. CNMI does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Alaska.

How are our recommended CPE hours determined?
As a member of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Commonwealth of the Northern Mariana Islands
PO Box 504053
Saipan, CNMI 96950
Phone: 671-727-3362
Fax: 671-632-1209
Email: burger@pticom.com

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Connecticut

License Renewal Date
12/31 annually
CPE Reporting
7/1 - 6/30 annually
General Requirements
40 hours
Ethics Requirement
4 hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.
Other Subject Area Requirements
8 hours in the subject area of attest or compilation services required by any individual Licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.
Credit Limitations
The maximum credit for instructors is 20 hours.
The maximum credit for published articles and books is 10 hours. Credit for authoring published material is determined by the Board. Academic Credit:
(A) Graduate-level credit courses: (i) Fifteen (15) hours for each credit hour of a semester course; (ii) Twelve (12) hours for each credit hour of a trimester course; (iii) Ten (10) hours for each credit hour of a quarter course.
(B) Undergraduate-level credit course: (i) Seven and one-half (7 1/2) hours for each credit hour of a semester course; (ii) Six hours for each credit hour of a trimester course; (iii) Five (5) hours for each credit hour of a quarter course.

Other State Policies
Partial credit in any increment is accepted once the first hour of CPE has been earned.
Carry forward credits cannot be used to satisfy Accounting and Auditing ("A&A") requirements.

PrimeVest Group / Hongjing International Education qualifyfor credit in Connecticut?
Yes. Connecticut does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Connecticut.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Connecticut State Board of Accountancy
30 Trinity St.
Hartford, CT 06106
Phone: (860) 509-6179
Fax: (860) 509-6247
Website:www.ct.gov/sboa/site/default.asp

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Delaware

License Renewal Date
6/30 of odd years
CPE Reporting
7/1 to 6/30 biennially ending on odd-numbered years
General Requirements
80 hours
Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board.
Other Subject Area Requirements
8 hours in accounting and auditing; and
8 hours in tax; and
an additional (20) credit hours in either accounting, auditing or taxation.
Credit Limitations
The maximum credit for instructors shall not exceed 50% of the total requirement. One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No repetitions allowed.
Academic credit limited to the following: Each semester hour equals 5 CPE hours; and each hour non-credit classroom presentation equals 1 CPE hour.
The maximum credit for self-study is 30% of the total hours required (24 hours). The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
Credit for Authored Published materials is limited to 20 hours.
Peer review is not accepted for CPE credit.
Credits in Behavioral Ethics and Personal Development are not accepted.
Whole hours only are accepted.

Other State Policies
Committee and Breakfast/Lunch/Dinner meetings - credit is only granted for meetings structured as continuing education programs.
Delaware accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.

PrimeVest Group / Hongjing International Education qualifyfor credit in Delaware?
Yes. The Delaware Board of Accountancy deems approved programs approved by the National Association of State Boards of Accountancy (NASBA). As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in Delaware.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Delaware State Board of Accountancy
861 Silver Lake Blvd.
Cannon Building, Suite 203
Dover, DE 19904
Phone: (302) 744-4500
Website: http://dpr.delaware.gov/boards/accountancy/index.shtml

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District of Columbia

License Renewal Date
12/31 of even years.
CPE Reporting
1/1 to 12/31 biennially
General Requirements
80 hours
Ethics Requirement
4 hours of Professional Ethics per licensing cycle as part of the continuing professional education requirement.
Other Subject Area Requirements
None
Credit Limitations
Credit for preparation of publications is limited to 25 percent. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.
Credit for Instruction is limited to 50% of the total required credits.
Credit for Committee/Firm and Breakfast Lunch and Dinner Meetings is limited to 25% of the total required credits.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
Half credits are allowed after the first hour.
Practice Review is not accepted for credit.
Behavioral Ethics, Personal Development and Social Environment of Business subject areas are not accepted for credit.

Other State Policies
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA's National Registry of CPE Sponsors or that are QAS approved.

PrimeVest Group / Hongjing International Education qualifyfor credit in D.C.?
Yes. The D.C. Board accepts courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in D.C.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
District of Columbia Board of Accountancy
Department for Consumer and Regulatory Affairs
Occupation & Professional Licensing Regulations
941 North Capital St. NE, Room 7200
Washington, DC 20002
Phone: (202) 442-4461
Fax: (202) 442-4528

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Florida

License Renewal Date
12/31 biennially
CPE Reporting
7/1 to 6/30 biennially
General Requirements
80 hours
Ethics Requirement
4 hours of the total 80 hours is required in Ethics. Ethics courses must be administered by providers approved by the Board and include a review of the provisions of Chapter 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code. Ethics CPE must be met prior to taking the Laws and Rules Examination.
Other Subject Area Requirements
The minimum credit for Accounting & Auditing is 20 hours over a two-year
. The accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subject generally classified within the accounting discipline.
Accounting and auditing subjects to consist of:
1. Accounting-related subjects or courses, including, but not limited to, financial accounting (including current authoritative literature in generally accepted accounting principles in the United States), and accounting for specialized industries.
2. Auditing-related subjects or courses, including, but not limited to, general auditing theory and practice (including current authoritative literature in generally accepted auditing standards in the United States), auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems.
Other category courses to consist of technical or behavioral subjects as described below:
Technical business subjects to consist of:
1. Taxation.
2. Management services and management advisory services.
3. General business including, but not limited to, economics, business law, production or operational systems, marketing, finance, quantitative applications in business and business policy, and computers and information systems without audit applications; and
Behavioral subjects to consist of:
1. Oral and written communications.
2. The social environment of business.
3. Administration of a public accounting practice including, but not limited to, behavioral sciences, managerial effectiveness and management by objectives.
Credit Limitations
Higher education credit courses shall be credited for CPE purposes at the rate of 15 credits per semester hour and 10 credits per quarter hour, provided the number of contact hours in the classroom totals at least 90% of the continuing professional education credit so determined. Otherwise, CPE credit shall be limited to the actual number of contact hours.
Attending and instructing elementary accounting courses is not acceptable for CPE credit.
Authored Published Material, Breakfast, Lunch and Dinner Meetings, Committee Meetings, Firm Meetings and Practice Review are not accepted for CPE credit.
Whole credit hours required; must round down any fractional hours to nearest whole hour. Instructors, lecturers, panelists and discussion leaders for professional development courses and formal organized in-firm educational programs shall be credited for continuing professional education purposes at twice the credit granted participants for the first presentation of a specific course or program, the same as the credit granted a participant for the second presentation and none thereafter. Continuing professional education credit for instructing a higher education course shall be twice the credit which would have been granted participants for the first presentation of a specific course of program, the same as the credit granted a participant for the second presentation and none thereafter. Credit may be granted for subsequent teaching if the course material is substantially revised. The maximum credit for behavioral courses is 20 hours over a two-year. The behavioral category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Other examples of behavioral subjects are:
Effective speaking
Employee supervision
Human Resources
Leadership and motivation
Management by objectives
Speed reading and
Time management

Other State Policies
Florida requires that all self-study courses qualifying for accounting, auditing or technical business credit must be taken from sponsors of NASBA's Quality Assurance Service (QAS). Technical business subjects that fall under this limitation are Business Law, Computer Science, Economics, Finance, Management Advisory Services, Marketing, Personnel/HR, Production, Specialized Knowledge and Applications, Statistics, and Tax.
Behavioral courses do not have to be taken from an approved QAS sponsor.
Extensions
The Florida board provides two automatic extensions for Licensees who do not meet their CPE requirements by the end of the reporting , June 30.
The first extension expires on the September 15 following the June 30 deadline. The Licensee will be required to meet the full CPE requirements along with an additional 8 Accounting and Auditing credits.
The second extension expires on the December 31 following the June 30 deadline. The Licensee will be required to meet the full CPE requirements along with an additional 16 Accounting and Audit credits.
PrimeVest Group / Hongjing International Education qualifyfor credit in Florida?
Yes. All accounting and/or auditing and technical business self-study courses (but not behavioral) must be approved by the National Association of State Boards of Accountancy (NASBA) Quality Assurance Service (QAS) program. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in Florida.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Florida Board Of Accountancy
240 NW 76th Drive, Suite A
Gainesville, Florida 32607
Phone: (850) 487-1395
Fax: (352) 333-2508
Website: www.myflorida.com/dbpr/CPA/index.shtml

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Georgia

License Renewal Date
12/31 of odd-numbered years
CPE Reporting
12/31 biennially in odd-numbered years
General Requirements
80, with a minimum of 20 per year.
Ethics Requirement
None
Other Subject Area Requirements
16 of the 80 hours must be obtained in Accounting & Auditing subjects.
Credit Limitations
Authorship credits are limited to 25 percent of total hours required in any 2-year
unless specifically approved by the Board.
Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; non-credit courses earn 1 CPE hour for each hour of class attendance.
Self study credit must be Interactive.
Half credits are allowed after the first hour.
Practice Review is not accepted for CPE credit.
Other State Policies
There is no limit on the number of self-study CPE hours.
No programs are pre-approved by the Board.
The Georgia State Board of Accountancy does accept, but does not limit itself to NASBA's National Registry of CPE Sponsors. The Board accepts credit hours from other providers that meet the requirements set forth in the Board rules.

PrimeVest Group / Hongjing International Education qualifyfor credit in Georgia?
Yes. The Board requires program sponsors to comply with the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Continuing Professional Education Programs published by the National Association of State Boards of Accountancy. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in Georgia.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Georgia State Board of Accountancy
237 Coliseum Drive
Macon, GA 31217-3858
Phone: (478) 207-1400
Fax: (478) 207-1410
Website: www.sos.state.ga.us/plb/accountancy/

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Guam

License Renewal Date
6/30 annually
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120-hour, three-year floating requirement, minimum of 20 hours per year
Ethics Requirement
6 hours of ethics over the 3-year renewal
. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years.
Other Subject Area Requirements
At least thirty (30) hours of CPE in accounting and auditing subjects.
Credit Limitations
Self-study must be interactive.
Half credits are accepted after the first full hour hour has been earned.
Personal Development subjects (Communications, Personal Development and Personnel/HR) are limited to 30 hours over the 3-year renewal .
Practice Review is not accepted for credit.

Other State Policies
Extension - If all requirements have not been met by the end of the reporting , a Licensee may correct the deficiency between January 1 and June 1 of the following by using an automatic extension. Must complete an additional 16 hours of accounting and auditing to use extension.

Home State Exemption
A non-resident Licensee seeking renewal of a License in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or License, in the state in which the Licensee's principal office is located. This is the case regardless of whether the other state is considered to be substantially equivalent to Guam.
However, if a non-resident Licensee's principal office state has no CPE requirements for renewal of a certificate, the non-resident Licensee must comply with all CPE requirements for renewal of a License in Guam.

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Hawaii

License Renewal Date
12/31 of odd years
CPE Reporting
1/1 to 12/31 biennially, ending in odd-numbered years
General Requirement
80 hours with up to 40 carried over to the next
.
Ethics Required
4 hours every biennial License renewal
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 40 hours/50%; no credit given for preparation time.
Credit for teaching the same course is awarded only once during each 3-year
. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year
. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers.
Half credits accepted after the first full hour is earned.
Articles/books - 20 hours/25% maximum.
Practice review - 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

Other State Policies
Courses must be approved by either the Hawaii Board or NASBA's National Registry of CPE Sponsors or Quality Assurance Service.

PrimeVest Group / Hongjing International Education qualifyfor credit in Hawaii?
Yes. The Board specifies that courses offered by members of the National Association of State Boards of Accountancy's (NASBA) National Registry automatically qualify for credit in Hawaii. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in Hawaii.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Hawaii Board of Public Accountancy
DCCA, PVL Licensing Branch
1010 Richards St.
P.O. Box 3469
Honolulu, HI 96801
Phone: (808) 586-3000
Fax: (808) 586-2874
Website: http://www.hawaii.gov/dcca/areas/pvl/boards/accountancy/

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Idaho

License Renewal Date
6/30 annually
CPE Reporting
1/1 to 12/31 biennially rolling
General Requirement
80 hours, with a minimum of 30 per year and a maximum of 50 per year.
Ethics Requirement
A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry Licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho's law and rules during the first calendar year that the License is issued.

Other Subject Area Requirements
None
Credit Limitations
1/2 Hour Credits acceptable after the first hour.
Published works may be accepted for credit only if a copy of the published article is submitted with the CPE report for review.
Instructors may receive a maximum of 2 hours credit for preparation for each hour of actual instruction.
Committee Meetings and Practice Review are not accepted for credit.
Self study is not accepted if non-interactive.

Other State Policies
Idaho typically accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service, provided the course meets Idaho's CPE Standards.

PrimeVest Group / Hongjing International Education qualifyfor credit in Idaho?
Yes. Board regulations state that CPE programs must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits set forth in the Statement on Standards for Continuing Professional Education Programs developed jointly by NASBA and the AICPA. Board regulations further state that courses that have been approved by NASBA's Quality Assurance Service shall be deemed to meet the CPE requirements of this state. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in Idaho.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Idaho State Board of Accountancy
3101 W Main Street
Suite 210
Boise, ID 83720
Phone: (208) 334-2490
Fax: (208) 334-2615
Website: www.isba.idaho.gov

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Illinois

License Renewal Date
9/30 triennially
CPE Reporting
10/01 to 09/30 triennially in 2012, 2015, 2018, 2021, etc.
General Requirement
120 hours
Ethics Requirement
4 hours of the 120 hours for each renewal

Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 60 hours. Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction.
Breakfast, Lunch and Dinner Meetings, Committee Meetings, Firm Meetings, Practice Review and Technical Meetings are not accepted for credit.
Credits in the subject area of Personal Development are not accepted.
The maximum credit for Articles/books is 30 hours
The maximum credit for all Self Study is 80 hours. Only 60 of those hours can be in non-interactive Self Study. Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

Other State Policies
All program sponsors must be registered with the Board or fall into one of the following categories for automatic approval:
AICPA
A state CPA Society
An accredited university or college
NASBA
CPE Earned in Other Jurisdictions
If a renewal applicant will be earning or has earned CPE hours in another jurisdiction, but is not Licensed in that jurisdiction and the course is not presented by an approved sponsor, the applicant shall submit an individual program approval request form, along with a $25 processing fee, to have the program reviewed. The Committee shall review and recommend approval or disapproval of the programs. Applicants may seek individual program approval prior to participation in the course or program. All individual program approval requests shall be submitted 90 days prior to the expiration Date
of the License.

PrimeVest Group / Hongjing International Education qualifyfor credit in Illinois?
Yes. An individual or entity that is a member in good standing of the National Association of State Boards of Accountancy's National Registry of Continuing Professional Education Sponsors is deemed an approved program sponsor and is not required to submit an application for approval to the Board. As a member of NASBA's Registry sponsor approval program, our courses are accepted for credit in Illinois.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Department of Professional Regulation
Public Accountancy Section
320 W. Washington St., 3rd Floor
Springfield, IL 62786
Phone 217-785-0800
Fax: (217) 782-7645
Website: www.illinois-cpa-exam.com

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Indiana

License Renewal Date
6/30 triennially
CPE Reporting
1/1 to 12/31 triennially in 2014, 2017, 2020, 2023, etc.
General Requirement
120 hrs each reporting , with a minimum of 20 hours per year
Ethics Requirement
4 credits every reporting
Other Subject Area Requirements
12 hours of Accounting & Auditing are required.
Credit Limitations
The maximum credit for instructors is 60 hours.
Self study is limited to 60 hours/50%.
CPA Exam coaching courses are allowed 10 CPE credits.
Enrolled Agent exam coaching courses are allowed 10 CPE credits.
Graduate level courses earning grade of “C” or above may receive credit of 15 CPE hours per each semester hour credit received if course otherwise meets the Board’s definition of a CPE course.
Authored Published Material, Breakfast, Lunch and Dinner Meetings, Committee Meetings, Firm Meetings, Practice Review and Technical Meetings are not accepted for credit.
Half credits are allowed after the first hour.
Other State Policies
Indiana accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
PrimeVest Group / Hongjing International Education qualifyfor credit in Indiana?
Yes. Indiana does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Indiana.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Indiana Board of Accountancy
Indiana Government Center South
402 W. Washington St.
Room W 072
Indianapolis, IN 46204
Phone: (317) 234-3040
Website: www.in.gov/pla/accountancy.htm

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Iowa

License Renewal Date
6/30 annually
CPE Reporting
1/1 to 12/31 on a rolling triennial basis
General Requirement 120 hours of continuing education in the three-year ending on December 31st prior to renewal Date.
Ethics Requirement
4 hours of ethics and rules of professional conduct CPE must be completed during each three-year ending December 31.
Other Subject Area Requirements
8 hours in Accounting and Auditing during each three-year ending December 31 if supervising and/or signing compilation reports on financial statements.
Credit Limitations
Non-technical subject areas are limited to 50%.
The maximum credit for instructors is 60 hours.
The maximum credit for authorship is 30 hours.
The maximum credit for self study is 60 hours.
Half credits allowed after the first hour.
Practice review is not accepted.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
Instructors will be allowed credit for 2 hours of preparation for each hour of actual instruction. Courses must be above elementary level.
Credit may be allowed for the successful completion of examinations for Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board.
Credit will be allowed at a rate of five times the length of each examination, which is presumed to include all preparation time, claimed in the calendar year of the examination, and limited to 50 percent of the total renewal requirement.
Other State Policies
None
Non-Residency Licensees Requirement
A CPA holding a currently valid License from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.

PrimeVest Group / Hongjing International Education qualify for credit in Iowa?
Yes. Iowa does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Iowa.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Iowa Accountancy Examining Board
1920 S.E. Hulsizer Road
Ankeny, IA 50021-3941
Phone: (515) 281-5910
Fax: (515) 281-7411
Website: www.state.ia.us/government/com/prof/account/contact.html

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Kansas

License Renewal Date
6/30 biennially; even certificate number = even years; odd certificate number = odd years.
CPE Reporting
7/1 to 6/30 biennially; even certificate number = even years; odd certificate number = odd years.
General Requirement
80 hours per year.
Ethics Requirement
2 hours in professional ethics relating to the practice of public accountancy. Extra ethics credits may be carried forward to the next reporting , but can not be used to fulfill the Ethics Requirement for that.
Other Subject Area Requirements
None
Credit Limitations
Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book published during the biennial .
Personal Development credits cannot exceed 30 percent of the total hours required for renewal.
Credit for instruction is limited to 50% of the total credit requirement.
A Licensed municipal public accountant in Kansas shall have completed a 16-hour program of acceptable continuing professional education during each year within the biennial . At least eight of the 16 hours shall be in the area of municipal accounting or auditing.
Hours devoted to actual preparation time by an instructor, discussion leader, or speaker for formal programs shall be computed at a maximum of up to twice the number of continuing professional education credits that a participant would be entitled to receive, in addition to the time for presentation. Hours devoted to preparation and served as an instructor shall not exceed, alone or in combination, 50 percent of the total number of continuing education hours required for permit renewal.
Self-study CPE program providers must be approved by a state society of CPAs, the AICPA, NASBA's National Registry of CPE Sponsor's, or NASBA's Quality Assurance Services (QAS).
Half credits are acceptable after the first hour of credit is earned.
A maximum of 20 hours of CPE can be carried over into the next renewal. Excess Professional Ethics CPE may be carried over into the General Category, and may not be used to meet the 2-hr Ethics CPE requirement for any subsequent renewal .
Other State Policies
Courses from NASBA's Quality Assurance Service are accepted.
Committee Meeting programs will be accepted if they meet the following requirements:
Must be a formal program of learning; an outline is to be presented to the participants.
Must be at least 50 minutes in length.
Instructed by someone knowledgeable in the area.
Contribute directly to the professional competence of the participant.
Record of registration and attendance is retained.
Non-Residency Licensees Requirement
The board may exempt from the continuing education requirements an individual who holds a permit from another state if:
The permit holder has a principal place of business located outside the state of Kansas;
the permit holder verifies to the board satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
the board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas; and
the state in which the principal place of business is located extends the same exemption to Kansas permit holders who practice in that state.

PrimeVest Group / Hongjing International Education qualifyfor credit in Kansas?
Yes. In order for self-study CPE to be acceptable for credit, the Board requires that the provider be a member of the National Association of State Boards of Accountancy (NASBA) Registry or QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Kansas.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Kansas Board of Accountancy
Landon State Office Building
900 S.W. Jackson, Suite 556
Topeka, KS 66612-1239
Phone: (785) 296-2162
Fax: (785) 291-3501
Website: www.ksboa.org/


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Kentucky

License Renewal Date
8/1 Renewal; even License number=even years; odd License number = odd years
CPE Reporting
1/1 to 12/31 biennially; even License number = even years; odd License number = odd years.
IMPORTANT: No grace allowed - all CPE must be completed by 12/31 or CPA must go through reinstatement procedures.
General Requirement
80 hours if the CPA worked >3000 hrs; 60 hours if the CPA worked 3000 hrs. in public accounting firm. 60 hours if employed in industry, education or government.
Ethics Requirement
Effective July 1, 2010, the basic requirements of 80 or 60 hours must include 2 hours of professional ethics.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 60% of total hours. Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation.
The maximum credit for Published articles/books it is 25%.
Other State Policies
The Kentucky State Board of Accountancy accepts providers that are NASBA National Registry of CPE Sponsor and Quality Assurance Service (QAS) members.
Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy. If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the in this state.
PrimeVest Group / Hongjing International Education qualifyfor credit in Kentucky?
Yes. Kentucky does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Kentucky. How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Kentucky State Board of Accountancy
332 W. Broadway, Suite 310
Louisville, KY 40202
Phone: (502) 595-3037
Fax: (502) 595-4500
Website: http://www.cpa.ky.gov/

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Louisiana

License Renewal Date
12/31 annually
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120 hours
Ethics Requirement
4 Hours of Professional Ethics that include a review of the State Board's Rules of Professional Conduct. Refer to State Board's website for additional information on qualifying Ethics courses approved by the Board.
Other Subject Area Requirements
If a CPA performs attest functions, a minimum of 20% of the total requirement must be in Accounting and Auditing (A&A). This would be a minimum of 24 hours of A&A if a total of 120 hours are required, 16 hours of A&A if a total of 80 hours are required, or 8 hours of A&A if a total of 40 hours are required.
Credit Limitations
Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.
The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions; for articles/books, it is limited to 25% and books or articles must be published.
Personal development credit is limited to 25% of required hours.
CPE credit is allowed in whole hours only.
After 2009, non-interactive self-study credit is not accepted.
Other State Policies
Louisiana requires interactive self-study courses to be from providers that are registered with either the AICPA, NASBA, or a State Society of CPAs.
QAS courses may be acceptable.
Magazine and reference material readings and tests do not qualify for CPE credits.
All subject matters may be acceptable for credit if the program contributes directly to the professional competence of the participant and is relevant to the service rendered or to be rendered by the participant.
The board and author shall mutually approve the credits for authored published material.
PrimeVest Group / Hongjing International Education qualifyfor credit in Louisiana?
Yes. The Board does not have an approval process for sponsors and does not pre-approve continuing professional education (with the exception of the required ethics course). The board accepts both interactive and non-interactive self-study CPE credits, however in order for the course to be accepted as "interactive" and grant interactive CPE credit at 1 credit for every 50-minute hour, it must be from a NASBA registered CPE provider. As a NASBA registered CPE provider, our courses are accepted for full credit in Louisiana.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
State Board of CPAs of Louisiana
601 Poydras St., Suite 1770
New Orleans, LA 70130
Phone: (504) 566-1244
Fax: (504) 566-1252
Website: http://www.cpaboard.state.la.us/

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Maine

License Renewal Date
9/30 annually
CPE Reporting
10/01 to 9/30 annually
General Requirement
40 hours per year; A person whose initial License is issued between August 1 and March 31 must complete 20 hours of CPE for the first renewal cycle. A person whose initial License is issued between April 1 and July 31 is not required to complete any CPE for the first renewal.

Ethics Requirement
4 hours of ethics due every 3 years. Acceptable courses include a program of study of the accountancy laws and rules of the State of Maine and the Code of Conduct, or equivalent standards of the SEC, AICPA or similar organization or agency.

Other Subject Area Requirements
None
Credit Limitations
Credits for communication arts, mathematics, statistics, probability and quantitative applications in business, economics, business, securities and administrative laws, human resources policies and computer software applications may not exceed 50% of the hours required over the 3-year
.
The maximum credit for authorship is 50% of required hours and credits may be given on a self-declaration basis for published articles or books.
The maximum credit for instructors is 50% of required hours and no repetitions of courses for credit is allowed unless the material is substantially changed, then it is a new course. Instructors may be granted credit on the basis of 3 hours for each hour of class time. Only full hour credits are acceptable. Effective September 1, 2010, half hour credits will be acceptable after completion of first full hour.

Other State Policies
Maine accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).

PrimeVest Group / Hongjing International Education qualifyfor credit in Maine?
Yes. Maine does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Maine.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Department of Professional and Financial Regulation
Office of Licensing and Registration
#35 State House Station
Augusta, ME 04333-0035
Phone: (207) 624-8627
Fax: (207) 624-8637
Website: www.state.me.us/pfr/professionallicensing/professions/accountants/index.htm

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Maryland

License Renewal Date
Biennial based on Date of issuance
CPE Reporting
01/01 to 12/31 biennially
General Requirement
80 hours
Ethics Requirement
4 hours of professional ethics
Other Subject Area Requirements
None
Credit Limitations
Authorship credits are limited to 10 hours for each published article. There is no limit to the number of published articles reported for CPE.
Instructor credits are limited to 45 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time.
The CPE earnings rate for teaching a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.
Peer Review credits are limited to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review; 12 hours for an engagement review; and 16 hours for a system review.
No half credits are accepted.
Other State Policies
It is the responsibility of the Licensee to demonstrate that the CPE program contributes directly to the Licensee's professional competence.
The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.
The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.

PrimeVest Group / Hongjing International Education qualify for credit in Maryland?
Yes. Maryland does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Maryland.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Maryland State Board of Public Accountancy
500 North Calvert St., Room 308
Baltimore, MD 21202-3651
Phone: (410) 230-6258
Fax: (410) 333-6314
Website: www.dllr.state.md.us/License/occprof/account.html

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Massachusetts

License Renewal Date
6/30 biennially
CPE Reporting
7/1 to 6/30 biennially
General Requirement
80 hour total requirement including 4 hours of ethics.
Ethics Requirement
4 Hours (of the required 80 hours) in Professional Ethics is required.
Credit Limitations
The maximum credit for instructors is 50% of total hours with no repeating of course presentations being accepted without sufficient change of course materials. Instructors are allowed 2 hours credit for preparation for each hour of presentation.
Articles/books are limited to 25%.
Self-study credits must be determined by the Board.
Non-technical courses are limited to 20% (16 hours) total.
Academic courses: each semester hour credit equals 15 CPE hours; non-credit courses allow one CE hour for each classroom hour. Whole hour credits only.
Other State Policies
Massachusetts accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Programs must contribute directly to the professional competence of the participant.
PrimeVest Group / Hongjing International Education qualifyfor credit in Massachusetts?
Yes. Massachusetts does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Massachusetts.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Massachusetts Board of Public Accountancy
239 Causeway Street, Suite 500
Boston, MA 02114
Phone: (617) 727-1806
Website: www.state.ma.us/reg/boards/pa

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Michigan

License Renewal Date
12/31 of odd numbered years
CPE Reporting
7/01 to 6/30 biennially ending on odd numbered years.
General Requirement
80 hours, with a minimum of 40 hours per year.
Ethics Requirement
2 hours annually
Other Subject Area Requirements
A minimum of 8 hours annually in Accounting and Auditing.
Credit Limitations
The maximum credit for instructors is 50% of the yearly minimum hours required per reporting year. Each classroom hour equals 3 CPE hours.
Self-study is limited to 50% of the required hours.
Other State Policies
Michigan generally accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
Subjects qualifying for continuing professional education which contribute to the professional competency of a Licensee are acceptable. The responsibility for subject compliance rests solely with the Licensee applicant or Licensee.
Half credits are acceptable.
PrimeVest Group / Hongjing International Education qualifyfor credit in Michigan?
Yes. Michigan does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Michigan.
How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information: Michigan Board of Accountancy
Consumer and Industry Services
Commercial Services
P.O. Box 30018
Lansing, MI 48909
Phone: (517) 241-9288
Fax: (517) 241-9280
Website: www.michigan.gov/commerciallicensing

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Minnesota

License Renewal Date
12/31 Triennial License Renewal began in 2011. CPAs with last name beginning with I-P renew before December 31, 2011 for three years (expiring 12/31/2014); Individuals issued new certificates in 2011 are also required to renew as follows:
A-H: Renew for one year (expiring 12/31/2012)
Q-Z: Renew for two years (expiring 12/31/13)
CPE Reporting
7/1 to 6/30 annually, with a rolling 120 hour, 3-year CPE cycle.; July 31st reporting began 2011
A-H: Report will cover years 2009-2011 ended June 30 and must report CPE by 7/31/2011; years 2010-2012 ended June 30 and must report by 12/31/2012
I-P: Report will cover years 2009-2011 ended June 30 and must report CPE by 12/31/2011; years 2010-2012 ended June 30 and must report by 7/31/2012
Q-Z: Report will cover years 2009-2011 ended June 30 and must report by 7/31/2011; years 2010-2012 ended June 30 and must report by 7/31/2011
General Requirement
120 hours every 3 years, with a minimum of 20 hours per year.
Ethics Requirement
8 hours in Accounting Ethics or Business Ethics every reporting. Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 50% of total hours.
The maximum credit for published articles and books is 50% of total hours.
The maximum credit for self-study is 80% of total hours. All self-study courses must be from a NASBA QAS provider. Self-study courses offered by sponsors that are listed on the NASBA CPE Registry, but are not also QAS providers, are not allowed under Minnesota Rule 1105.3100.
Personal Development credits are limited to 24 hours.
Other State Policies
No more than 40% of the required hours can be earned through non-Registry or non-Board approved sponsor/program sources. For the 07/01/04 - 06/30/05 reporting year, the 3-year ending June 30, 2007, and thereafter, programs that will automatically be accepted by the MN Board are seminar or lecture programs sponsored or presented by:
NASBA CPE Registry (for "live" credits only)
The Office of the Legislative Auditor or State Auditor (provided a quality review similar in scope to a system review level quality review conducted on a CPA firm has been completed in the last three years and an unmodified report on such review filed with the board) CPA firms who have had a system review level quality review completed in the last three-years and an unmodified report received Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination
CPE programs sponsored by professional organizations recognized by the board as report acceptance bodies (specifically approved by the board)
Non-Residency Licensees Requirement
A non-resident Licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the Licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply.
PrimeVest Group / Hongjing International Education qualifyfor credit in Minnesota?
Yes. Minnesota requires all self-study program sponsors to be members of NASBA's Quality Assurance Service Program. As a member of NASBA's QAS sponsor approval program, our courses are accepted for credit in Minnesota.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Minnesota State Board of Accountancy
85 East 7th Place, Suite 125
St. Paul, MN 55101
Phone: (651) 296-7937
Fax: (651) 282-2644
Website:www.boa.state.mn.us/

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Mississippi

License Renewal Date
1/1 annually
CPE Reporting
7/1 to 6/30 annually
General Requirement
40 hours
Ethics Requirement
4 hours each triennial reporting : 3 hours must be earned in a Board approved Ethics, Professional Conduct, Public Accountancy Law and Regulations course(s) every three compliance and reporting s. A minimum of one CPE credit hour every triennial must be in Mississippi Public Accountancy Law and Regulations. No carry-over may be used for this requirement.
Other Subject Area Requirements
None
Credit Limitations
Authorship is based on submission of the published document and a request for the number of credits.
Instructor credits are limited to 2x course hours per presentation hour and no repetitions are allowed.
Academic Credit: Each semester hour equals 15 CPE; each quarter hour equals 10 CPE; noncredit classes equal 1 CPE for each hour class attendance.
Other State Policies
Mississippi accepts courses from providers that are members of NASBA's National Registry.
Self study programs must be approved by NASBA's Quality Assurance Service (QAS).
Personal development courses are not acceptable.
Independent study is not allowed.
Home State Exemption
The board may exempt a non-resident Licensee from the continuing education requirements if:
The Licensee verifies to the board's satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
The board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Mississippi (states that have an Ethics Requirement are considered substantially equivalent and the Licensee must have met the Ethics Requirement of their home state); and The state in which the principal place of business is located extends the same exemption to Mississippi Licensees who practice in that state.
The individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement for Mississippi, unless his State of primary employment has an ethics CPE requirement and he complied with that requirement.
PrimeVest Group / Hongjing International Education qualifyfor credit in Mississippi?
Yes. The Board will only accept self-study programs from CPE sponsors that are approved by the Quality Assurance Services (QAS) program through the National Association of State Boards of Accountancy (NASBA). As a registered QAS provider, our courses are accepted for credit in Mississippi.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Mississippi State Board of Public Accountancy
5 Old River Place, Ste. 104
Jackson, MS 39202-3449
Phone: (601) 354-7320
Fax: (601) 354-7290
Website: www.msbpa.state.ms.us/

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Missouri

License Renewal Date
9/30 biennially
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120 hours, with a minimum of 20 hours of CPE in each calendar year.
Ethics Requirement
2 hours annually of required 20 hours per year
Other Subject Area Requirements
None
Credit Limitations
Self-study must be interactive.
For the writer to receive CPE credit, the article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication.
Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research.
University or college courses: Credit courses - Each semester hour credit equals 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour
Other State Policies
Missouri accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
Non-Residency Licensees Requirement
A nonresident Licensee seeking renewal of a License in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a License in the state in which the Licensee's principal office is located. If a nonresident Licensee's principal office state has no CPE requirements for renewal of a License, the nonresident Licensee must comply with all CPE requirements for renewal of a License in this state.

PrimeVest Group / Hongjing International Education qualifyfor credit in Missouri?
Yes. Missouri does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements however CPE programs must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits set forth in the Statement on Standards for Continuing Professional Education Programs jointly approved by the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) or such other standards acceptable to the board. As members of NASBA's Registry and QAS programs, our courses are accepted for credit in Missouri.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Missouri State Board of Accountancy
3605 Missouri Boulevard
P.O. Box 613
Jefferson City, MO 65102-0613
Phone: (573) 751-0012
Fax: (573) 751-0890
Website: http://pr.mo.gov/accountancy.asp

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Montana

License Renewal Date
12/31 annually
CPE Reporting
7/1 to 6/30 triennially
General Requirement
120 hours
Ethics Requirement
2 hours every 3 years of acceptable credit must consist of knowledge and the application of ethics or the codes of professional conduct of CPAs.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 50% of total required hours. Instructors and discussion leaders should receive credit for both preparation and presentation. For the first time they present a program, they should receive contact hour credit for actual preparation hours up to two times the class contact hours. If a course is rated at eight contact hours, the instructor could receive up to 24 contact hours of credit (16 hours for preparation and eight hours for presentation). For repetitious presentations the instructor should receive no credit unless he can demonstrate that the subject matter involved was changed sufficiently to require significant additional study or research.
Articles/books is limited to 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval. The maximum credit allowed for serving as a report reviewer under the board's profession monitoring program is 16 hours in any given fiscal year reporting
. One hour of credit shall be granted per hour spent reviewing reports.
Interactive self study equals 50 minutes for 1 credit if the sponsor is recognized and approved by NASBA CPE quality assurance service (referred to as NASBA QAS sponsor). You can view a list of QAS approved sponsors here.
Non-interactive self study equals 100 minutes for 1 credit.
University or college courses: Credit courses - Each semester hour credit equals 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour.
Half credits are accepted after first hour.
If the full basic requirement is met by the end of any June 30 reporting , the excess hours taken during the immediately preceding months of May and June may apply to the subsequent reporting
.
Other State Policies
The board accepts programs approved by NASBA's CPE Quality Assurance Service.
A specific program qualifies as acceptable continuing education if it is a formal program of learning which contributes directly to the professional competence of an individual permitted to practice public accounting and such program meets the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Formal Continuing Education Programs published by the National Association of State Boards of Accountancy, or such other educational standards as may be established from time to time by the board.
PrimeVest Group / Hongjing International Education qualifyfor credit in Montana?
Yes. Montana does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements however CPE programs must meet the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Formal Continuing Education Programs published by the national association of state boards of accountancy (NASBA) or such other educational standards as may be established from time to time by the board.
As members of NASBA's Registry and QAS programs, our courses are accepted for credit in Montana.
How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information:
Montana State Board of Public Accountants
Federal Building
301 South Park, 4th Floor
P.O. Box 200513
Helena, MT 59620-0513
Phone: (406) 841-2389
Fax: (406) 841-2323
Website: http://mt.gov/dli/bsd/License/bsd_boards/pac_board/rules.asp

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Nebraska

License Renewal Date
6/30 biennially, odd or even year based on birth year
CPE Reporting
1/1 to 12/31 biennially, odd or even year based on birth year
General Requirement
80 hours in the two years prior to the year of renewal.
Ethics Requirement
Four hours ethics are required. CPAs are not required to complete the (4) hour requirement in one course setting. They may submit one hour increments for portions of courses that cover ethics.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for self-study is 50% of total hours.
Authorship credits are limited to 16 hours; Articles or books must be published and credits are self-declared.
Instructor credits are limited to 50% of total hours, one CPE hour is granted for each hour of presentation and a maximum of two hours will be granted for each hour of presentation to account as preparation time.
No repetitions for credits are allowed for the same material within the renewal .
A maximum of 10 credits is allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials.
Each college semester credit hour equal 8 hours CPE credit and each college quarter hour shall equal 4 hours CPE credit.
Practice review is limited to 50% of total hours Credit for technical meetings is limited to 20% of total hours.
Half credits are accepted after the first hour (as of September 2010 rule change).
Personal development courses will count 50% towards the hours taken as of the July 15, 2011 board meeting. (Example: Four hours in leadership techniques will count two hours toward CPE requirements). It is recommended that the CPA submit a PQF to verify the number of eligible hours per program.
Other State Policies
All qualifying programs must be programs of learning directly related to the practice of public accounting and contribute directly to increasing information or skills needed to practice public accounting and to the professional competence of the participant. Board approval in advance of CPE courses is encouraged through the use of a "Program Qualification Form".
Peer Review programs must be sponsored by a state board or national or state professional society. Board will determine amount of credit.

PrimeVest Group / Hongjing International Education qualifyfor credit in Nebraska?
Yes. Nebraska does not pre-approve continuing education sponsors. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Nebraska.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Nebraska State Board of Public Accountancy
P.O. Box 94725
Lincoln, NE 68509
Phone: (800) 564-6111
Fax: (402) 471-4484
Website: www.nbpa.ne.gov/index.html

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Nevada

License Renewal Date
12/31 annually
CPE Reporting
1/1 to 12/31 biennial rolling
General Requirement 80 hours required over a rolling 2-year , with a minimum of 20 hours per year.
Ethics Requirement
4 hours of professional ethics is required during each 2-year rolling. Other Subject Area Requirements
None
Credit Limitations
University or college courses: Credit courses - each semester hour credit = 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour.
Speaker, Discussion Leader Or Instructor: Actual preparation time is allowable up to double the presentation time. For example, a total of three hours is allowable for a presentation qualifying for one hour of in-class credit.
Other State Policies
Credit for publication of an article or book may be allowed with prior approval by the Board. The Board may allow credit for continuing education for the publication of an article or book written by a practitioner if: (a) A written evaluation of the article or book is prepared by a person designated by the Board and submitted to the Board for its review; and (b) After a review of the evaluation, the Board determines that the article or book contributes to the professional knowledge and competence of the practitioner. Programs for independent study or self-study are acceptable if they are approved by the Board.

Non-Residency Licensees Requirement
A non-resident Licensee seeking renewal of a License in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a License in the Licensee's state of residence. If the state of residence has no CPE requirements for renewal of a License, the non-resident Licensee must comply with all the CPE requirements for renewal of a License in Nevada.
PrimeVest Group / Hongjing International Education qualifyfor credit in Nevada?
Yes. Nevada does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements however CPE programs must meet the minimum standards of quality of development and presentation and of measurement and reporting of credits set forth in the Statement on Standards for Formal Continuing Education Programs published by the national association of state boards of accountancy (NASBA) or such other educational standards as may be established by the Board.
As members of NASBA's Registry and QAS programs, our courses are accepted for credit in Nevada.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Nevada State Board of Accountancy
1325 Airmotive Way, Suite 220
Reno, NV 89502
Phone: (775) 786-0231
Fax: (775) 786-0234
Website: www.nvaccountancy.com/

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New Hampshire

License Renewal Date
6/30 triennially, alpha order, A-F 2011, G-M 2012, N-Z 2010
CPE Reporting
7/1 to 6/30 triennially
General Requirement
120 every 3 years, with a minimum of 20 per year.
Ethics Requirement
4 hours every 3 years.
Other Subject Area Requirements
None
Credit Limitations
For university or college courses, each semester hour of credit shall equal 15 hours.
Maximum credit is actual presentation time plus up to twice the presentation time for preparation. Allow credit for multiple presentations of the same course within a single renewal
, only if the Licensee made substantive changes to the materials or presentation requiring preparation time in excess of 25% of the preparation time claimed for the original preparation for the course. Limitation for total instructor credits is 50% of total hours.
The maximum for books/articles is 50% of total hours. Articles or books must be published to obtain credit on a self-declaration basis.
Other State Policies
The New Hampshire Board accepts programs approved by sponsors on NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
PrimeVest Group / Hongjing International Education qualify for credit in New Hampshire?
Yes. New Hampshire does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in New Hampshire.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
New Hampshire Board of Accountancy
78 Regional Drive, Building Two
Concord, NH 03301
Phone: (603) 271-3286
Fax: (603) 271-8702
Website: www.state.nh.us/accountancy/

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New Jersey

License Renewal Date
12/31 triennially
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120 hours, with a minimum of 20 hours in each year of the triennial
Ethics Requirement
4 hours every 3 years. All applicants shall complete four credit hours of the required 120 credit hours in the New Jersey law and ethics course set forth in N.J.A.C. 13:29-6.3A. Effective 1/1/09, new Licensees must take a board approved, 4 hour ethics course on New Jersey law and ethics within 6 months of licensure
Other Subject Area Requirements
A minimum of 24 Accounting & Auditing credits for those in public practice or attest.
A minimum of 72 technical hours - subjects include; accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics, statistics, SEC Practice, taxation and professional ethics and any of the above may be in specialized industries.
Other courses may be acceptable if the Licensee can demonstrate to the satisfaction of the Board that each subject or specific program contributes to the maintenance of the Licensee's professional competence.
Practice development and marketing courses are not acceptable.
Credit Limitations
The maximum credit for instructors is up to 2 times the course time for preparation, with a maximum of 50%. No credit for subsequent sessions in the same year. After 1 year if the material is upDated, then 1 credit per hour may be awarded, not 3. A Licensee whose full time career is that of an instructor cannot receive CPE credit for any event he/she instructs. Instructed events can only receive credit for subject areas that are categorized as technical.
The limit on books/articles is 25% of total hours.
Non--technical credits are a limited credit area.
Practice Review is limited to 50% of total hours.
At least 60 credit hours must be earned through didactic instruction.
University or college courses: Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 50 minutes credit.
Providers for self-study events must be NASBA approved.
A Licensee is limited to earning 60 hours of self-study credits per reporting cycle.
College/University events shall only receive credit for subject areas that are categorized as Technical.
Other State Policies
NJ requires providers to be registered with the Board and will accept providers that are members of NASBA's National Registry of CPE Sponsors.
Providers offering ethics courses must register with the Board.
PrimeVest Group / Hongjing International Education qualify for credit in New Jersey?
Yes. The Board requires self-study CPE providers to register with NASBA. As a registered New Jersey sponsor (sponsor number 20CEOOO17300) and a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in New Jersey.
How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information:
New Jersey State Board of Accountancy
124 Halsey Street, 6th Floor
P.O. Box 45000
Newark, NJ 07101
Phone: (973) 504-6380
Fax: (973) 648-2855
Website: www.state.nj.us/lps/ca/accountancy/index.htm

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New Mexico

License Renewal Date
Last day of Licensee's birth month annually
CPE Reporting
Triennial rolling cycle ending on the last day of Licensee's birth month
General Requirement
120 hours every 3 years with a minimum of 20 hours per year. A minimum of 96 hours must be in technical subjects.
Ethics Requirement
4 hours every 3 years
Other Subject Area Requirements
None
Credit Limitations
4 hour limit on Board meeting attendance.
24 hours must NOT be sponsored by the individual's firm or employer. The hours may be taken on-line or through self-study, provided they are not sponsored by the employer.
Authorship credits are limited to 50%. Board will determine amount of credit.
Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Maximum credit is actual presentation time plus up to twice the presentation time for preparation.
Practice Review is limited to 24 credits.
University or college courses: Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 1 CPE hour credit.
Other State Policies
New Mexico accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors, Quality Assurance Service (QAS) and the AICPA.
Self-study credits, which require registration and provide evidence of satisfactory completion, will qualify with the amount of credit to be determined by the board.
PrimeVest Group / Hongjing International Education qualify for credit in New Mexico?
Yes. The Board does not evaluate specific courses or programs but they do accept courses offered by a provider registered with either the National Association of State Boards of Accountancy (NASBA) or the American Institute of Certified Public Accountants (AICPA). If a course is not approved by either NASBA or the AICPA, the Joint Statement on Standards for Continuing Professional Education Programs should be consulted to determine whether the course is acceptable for CPE credit.
As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in New Mexico.
How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Public Accountancy Board
5200 Oakland N.E., Suite D
Albuquerque, NM 87113
Phone: (505) 222-9850
Fax: (505) 222-9855
Website: www.rld.state.nm.us/accountancy/index.html

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New York

License Renewal Date
Triennial based on Date of issuance (current) and birth month (prior to 1/1/1993)
CPE Reporting
1/1 to 12/31 annually
General Requirement
CPAs have the following options:
Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
Approved subject areas are: Accounting; Auditing; Taxation; Advisory Services; Specialized Knowledge and Applications related to specialized industries; and Ethics.
Ethics Requirement
For triennial registration s ending on or before December 31, 2011: 4 hours every 3-year licensing cycle. If the Licensee chooses the 24-hours concentration, then the 4 hours of ethics must be in that same CPE concentration area.
For triennial registration s ending on or after January 1, 2012: 4 hours of professional ethics during the prior three calendar year . For registered Licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. For registered Licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.
**Regulatory ethics taken in a Licensee's principal jurisdiction to maintain an active License and accepted by the Board to meet the Ethics Requirements of that state, may also be used to meet the New York Ethics Requirement
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors & articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.
No repetition of courses without significant revisions or new materials for instructor credits.
Instructors of formal CPE course offered by a NYS approved CPE provider can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.
CPE credit for teaching a college course is recognized based on 15 CPE credits per credit hour of course delivery. Thus teaching a 3 credit college course would be worth 45 CPE credits. The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.
University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE.
Other State Policies
Courses taken inside the state of New York must be sponsored by entities registered with the State Board.
Courses taken outside the State of New York must be sponsored by entities registered with the State Board or with NASBA. Exception: Self Study courses, regardless of physical location must ALWAYS be taken from a New York State-registered sponsor.
Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.
PrimeVest Group / Hongjing International Education qualify for credit in New York?
Yes. The Board requires CPE providers to register with the Board as a sponsor. Our sponsor number is 000018. As a registered New York sponsor and a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in New York.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
New York State Board for Public Accountancy
State Education Department, Division of Professional Licensing
89 Washington Ave.
2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: (518) 474-3817 ext. 160
Fax: (518) 474-6375
Website: www.op.nysed.gov/cpa.htm

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North Carolina

License Renewal Date
6/30 annually
CPE Reporting
1/1 to 12/31 annually
General Requirement
40 hours
Ethics Requirement
2 hours in a group study format or in a self-study format of a course on regulatory or behavioral professional ethics and conduct. This CPE shall be offered by a CPE sponsor registered with the Board or NASBA.
Other Subject Area Requirements
None
Credit Limitations
CPE credit for a self-study course is based on average number of contact hours needed to complete the course. Average completion time, as determined by sponsor, shall be allowed for CPE credit.
The maximum credit for instructors is 50% of total hours
One semester hour of college credit equals 15 CPE credits; one quarter hour of college credit equals 10 CPE hours; no CPE credit granted to a CPA who audits a college course.
CPE credit for instructing a graduate level college course shall be given based on the number of credit hours the college gives a student for successfully completing the course.
CPE credit for instructing a college course shall be allowed only once for a course presented more than once in the same year by the same CPA.
Credit shall not be given for instructing an undergraduate level course.
The maximum credit for writers/authors it is 25%. Published works only are given credit.
Half credits are accepted after the first hour.
When a CPA has completed more than the required number of hours of CPE in any one calendar year, the extra hours, not in excess of 20 hours, may be carried forward and treated as hours earned in the following year. Please note that carry-forward hours may not be used to satisfy the ethics CPE requirement or the non-self-study CPE requirement.
Other State Policies
The Board approves CPE sponsors (not courses) and also accepts NASBA's National Registry of CPE Sponsors.
The candiDate may also claim credit for continuing education programs conducted by a non-registered sponsor. Refer to standards for courses that may qualify.
No credit is given for journal, magazine, etc. reading and testing.
All credits will be based on 50 minutes equal 1 hour credit and 8 hours must be taken in a classroom and not by self study.
Non-Residency Licensees Requirement
Non-resident Licensees may satisfy the annual Ethics Requirement by completing the Ethics Requirements in the jurisdiction in which he or she is Licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is Licensed and currently works or resides, he or she must comply with the North Carolina ethics CPE requirement.
PrimeVest Group / Hongjing International Education qualify for credit in North Carolina ?
Yes. The Board registers sponsors of CPE courses and not individual courses. Sponsors of continuing education programs which are listed in good standing on the National Registry of CPE Sponsors maintained by the NASBA are considered to be registered CPE sponsors with the Board. These sponsors are not required to sign a CPE program sponsor agreement form with this Board. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in North Carolina.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information:
North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
P.O. Box 12827
Raleigh, NC 27605-2827
Phone: (919) 733-4222
Fax: (919) 733-4209
Website: http://www.nccpaboard.gov/

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North Dakota

License Renewal Date
7/31 annually
CPE Reporting
7/1 to 6/30 annually
General Requirement
120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.
Ethics Requirement
No. Ethics courses are encouraged as part of the CPE requirement, but not required.
Other Subject Area Requirements
None
Credit Limitations
Credit for teaching is limited to 2x the credit available for taking the course.
Other State Policies
North Dakota accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
To qualify a program must be a formal program of learning which contributed directly to professional competence.
Home State Exemption
Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND. Comparable states include: Alabama, Alaska, Arizona, Arkansas, California, Connecticut, District of Columbia, Georgia, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Washington, West Virginia and Wyoming.
PrimeVest Group / Hongjing International Education qualify for credit in North Dakota
? Yes. Programs offered by NASBA CPE Registry sponsors qualify, and separate registration is not mandatory. As a member of NASBA's Registry and QAS sponsor approval programs, our courses are accepted for credit in North Dakota.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
North Dakota State Board of Accountancy
2701 South Columbia Road
Grand Forks, ND 58201
Phone: (800) 532-5904
Fax: (701) 775-7430
Website: www.state.nd.us/ndsba/

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Ohio

License Renewal Date
12/31 triennially
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120 credits every 3 years
Ethics Requirement
Three (3) hours of ethics are due during each reporting . Ethics events must be board approved and cover one of the following four areas: 1) Ohio accountancy laws and rules 2) Accounting laws of rules in another state in which you are Licensed 3) Professional ethics for CPAs 4) Ethical philosophy
Other Subject Area Requirements
24 hours of accounting, auditing or attestation standards (during the 3-year reporting )is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.
24 hours of taxation (during the 3-year reporting ) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.
An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting
specific to the types of services provided by the Ohio permit holder.
An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.
Credit Limitations
Self-study must include one or more examinations that must be successfully completed.
Self study programs will earn credit based upon average completion time determined by pilot testing.
College courses earn 10 credits per quarter hour or 15 credits per semester hour.
The board must evaluate credit claimed for publications or other special learning activities.
Credit awarded for passing major professional examinations that have been approved by the board is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of 40 credits per session.
Instructor credits are accepted. No repetitions allowed.
Instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit.
Half credits are allowed.
Non-Residency Requirement
A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.
PrimeVest Group / Hongjing International Education qualify for credit in Ohio?
Yes. The Statement on Standards of Continuing Professional Education (CPE) Programs jointly issued by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants is considered by the board as an acceptable set of guidelines on matters related to continuing education, and departures from this statement must be justified by an Ohio permit holder who does not follow the standards. As a member of NASBA's Registry and QAS sponsor approval programs, our courses meet these Standards and are accepted for credit in Ohio.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: (614) 466-4135
Fax: (614) 466-2628
Website: www.acc.ohio.gov/

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Oklahoma

License Renewal Date
Even number registration - permit expires June 30, 2011 and renewal is due by July 31, 2011. Odd number registration - permit expires July 31, 2011 and renewal is due by July 31, 2011. Thereafter, new expiration Date is last day of birth month annually beginning 2012. See the Birth Month Transition Schedule provided on the Oklahoma Board's web site.
CPE Reporting

1/1 to 12/31 annually
General Requirement
120 hours within a rolling 3-year , with a minimum of 20 hours each year.
Ethics Requirement
Prior to January 1, 2009, two (2) hours of professional ethics must be earned each year. Effective January 1, 2009, four (4) hours of professional ethics must be completed within each rolling three (3) calendar year.
Other Subject Area Requirements
A minimum of 72 hours of the 120 hour earned in any 3-year shall be in subject areas related to the practice of public accounting, with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA's main area of employment is industry. A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the Licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the Licensee or the Licensees firm is enrolled in an approved peer review program.
Credit Limitations
Author Published Materials are limited to 10 hours
University or college courses. Credit courses: Each semester hour equals15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 1 hr CE.
Instructors, discussion leaders, or speakers receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.
Instructors of university or college courses can claim a maximum of fifteen CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.
Half credits are allowed after the first hour
Other State Policies
Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.
Oklahoma accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Oklahoma may also accept courses from providers that are not members of the two services.
Self-study must be NASBA, AICPA or other organization approved by the Board.
PrimeVest Group / Hongjing International Education qualify for credit in Oklahoma?
Yes. Self-study courses considered for CPE credit must generally be offered by sponsors registered with NASBA's National Registry of CPE Sponsors (exceptions apply for courses developed by the AICPA or other such organizations as determined by the Board). As a long-standing member of the NASBA Registry and QAS programs, our courses are accepted in Oklahoma.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Oklahoma State Board for Public Accountancy
4545 North Lincoln Boulevard, Suite 165
Oklahoma City, OK 73105-3413
Phone: (405) 521-2397
Fax: (405) 521-3118
Website: http://www.oab.state.ok.us/

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Oregon

License Renewal Date
For an odd-numbered License - 6/30 of odd years; for an even-numbered License - 6/30 of even years.
CPE Reporting
7/1 to 6/30 biennially ending on even-numbered years for even License numbers and odd-numbered years for odd License numbers
General Requirement
80 every 2 years, with a minimum of 24 in any year
Ethics Requirement
4 credits every 2 years. Hours earned in professional conduct and ethics are included in the 80 hour requirement for each renewal. CPE programs in professional conduct and ethics shall qualify for CPE credit under this section if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:
Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.
Examples of issues or situations that require a Licensee to understand the statutes, rules and case law relevant to the practice of public accountancy;
The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.
Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors and authorship combined is 50% of total hours.
Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication Date for first publication only.
University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 50 minutes credit.
Instructors, discussion leaders, or speakers receive CPE credit for preparation time up to two times the time for presentation, in addition to the time for presentation.
Non-technical credits are limited to 16 hours and cannot be carried forward.
Credit for Practice Review is limited to 2 hours per instance and 16 total hours.
Half credits are allowed after the first hour.
Other State Policies
Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the Licensee.
Programs qualify for CPE credit if they are offered by a board registered sponsor.
Oregon requires self-study courses to be from providers that are members of NASBA's Quality Assurance Service (QAS).
CPE Credit for State Legislative Joint Ways and Means Committee Members - Licensees who serve as members of the Oregon Joint Ways and Means Legislative Committee shall be allowed up to 16 hours of the total CPE requirement for the renewal.
Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal.
Non-Residency Licensees Requirement
If a Licensee's principal place of business is located in another jurisdiction and the other jurisdiction has established a professional conduct and ethics CPE requirement, the Licensee may meet the Ethics Requirement by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE hours and the ethics course that meet the CPE requirement of such other jurisdiction will be accepted in Oregon, except that the Ethics Requirement of the other jurisdiction must provide for an ethics program to be reported at least once every four years as a condition for renewal. The Licensee shall report such classes as provided in these rules.
If a Licensee has a principal place of business in another jurisdiction that does not have a professional conduct and ethics CPE requirement, the Licensee must complete the Ethics Requirement from a sponsor registered with the Board.
PrimeVest Group / Hongjing International Education qualify for credit in Oregon?
Yes. Individual study programs, correspondence courses or other individual study programs will qualify for CPE credit only if approved by the NASBA Quality Assurance Service (QAS). As a member of NASBA's QAS sponsor approval program, our courses are accepted for credit in Oregon.

How are our recommended CPE hours determined?
As a member of the NASBA QAS sponsor approval program, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Oregon State Board of Accountancy
3218 Pringle Road SE #110
Salem, OR 97302-6307
Phone: (503) 378-4181
Fax: (503) 378-3575
Website: http://egov.oregon.gov/BOA/

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Pennsylvania

License Renewal Date
December 31 on odd numbered years
CPE Reporting
1/1 to 12/31 biennially ending on odd numbered years
General Requirement
80 hours every 2 years, with a minimum of 20 hours per year
Ethics Requirement
4 hours every 2 years beginning with the 2012-2013 reporting
Other Subject Area Requirements
A minimum of 16 hours in Accounting & Auditing and 8 hours in Taxation.
Credit Limitations
The maximum credit for self-study is 50% of total biennial requirement.
The maximum credit for instruction is 50% of total biennial requirement.
No repetitions for instructor credits unless the material has substantially changed.
Entry level accounting courses do not count for instructors.
Credit for published books/articles is limited to 25% of the total requirement based on self-declaration. Maximum credit upon request to the Board may not exceed 50% of the total requirement. Beginning January 1, 2012, a Licensee will not be able to obtain CPE credit for authorship of an article, book or other writing.
Credit for committee meetings will only be granted if the meeting is structured as a continuing education program.
Academic Courses. Credit courses: Each semester credit hour earned equals 15 credit hours of CPE; Each quarter credit hour earned equals 10 credit hours of CPE. Non-credit courses: One credit hour of CPE will be given for each 50 minutes of in-class participation.
Whole hour credits only are allowed. However, after one full credit, additional time can be granted in half hour credits for the same course.
Other State Policies
Beginning January 1, 2010, a Licensee may obtain qualifying CPE hours from a program sponsor that is approved by the accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency. It is not necessary that the program sponsor be separately approved by the Board or the National Association of State Boards of Accountancy. A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA's Substantial Equivalency web page.
PrimeVest Group / Hongjing International Education qualify for credit in Pennsylvania?
Yes. An individual or entity that is a member in good standing of the National Association of State Boards of Accountancy's National Registry of Continuing Professional Education Sponsors is deemed an approved program sponsor and is not required to submit an application for approval to the Board. As a member of NASBA's Registry sponsor approval program, our courses are accepted for credit in Pennsylvania.
How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information: Pennsylvania State Board of Accountancy
PO Box 2649
Harrisburg, PA 17105
Phone: (717) 783-1404
Fax: (717) 705-5540
Website: www.dos.state.pa.us/bpoa

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Puerto Rico

License Renewal Date
7/31 triennially
CPE Reporting
8/1 to 7/31 triennially
General Requirement
120 hours; 90 hours if CPA is not practicing
Ethics Required
3 hours of professional ethics for active and active industry Licensees.
Other Subject Area Requirements
40 hours in technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Tax, including 12 hours that must be accounting and auditing (active only); 30 hours in industry specific subjects (active industry only)
Credit Limitations
Credit for authoring published materials is limited to 60% of the total requirement
Only instruction of college courses higher than the basic level may qualify for credit.
No more than 40 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management
No more than 24 hours may be reported in Communications, Personal Development and Specialized Knowledge & Applications.
Self-study credits are limited to 60% of total requirements.
Half credits are not accepted for course total. Half credits for individual subject areas will be accepted if the total for the course is equal to a whole number.
Other State Policies
Program sponsors must be members of NASBA's Registry or fall into one of the following categories for automatic approval:
School of Certified Public Accountants of Puerto Rico.
Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy AICPA
Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA's professional competence.

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Virgin Islands

License Renewal Date
7/1 annually
There is no continuing professional education requirement.

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Rhode Island

License Renewal Date
6/30 (Renewals are based on fiscal year ending 6/30 by last name A-E, F-M & N-Z triennially. F-M renewed 6/30/10. Renewal application is due by 2/15 to give Board time to process by 6/30, but actual License terms are 7/1-6/30 triennially.)
CPE Reporting
Triennial from 1/1 to 12/31
General Requirement
120 hours
Ethics Requirement
Beginning with the 3-year reporting ending December 31, 2007, 6 hours in subjects devoted to professional ethics every three years:
Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.
Other Subject Area Requirements
24 hours in Accounting and Auditing
Credit Limitations
Personal Development and Marketing courses are limited to 24 credits per reporting . This includes the following subject areas: Business Management and Organization, Communications, Marketing, Personnel/HR, and Personal Development.
The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.
Practice or personal development and management skills are limited to 24 hours over 3 years.
Authorship credits are limited to 60 hours over 3 years.
Self study credits must be QAS approved or interactive and are limited to 80 hours each 3 years.
Partial Credits are accepted.
Other State Policies
Rhode Island Board accepts courses from approved providers registered with NASBA's National Registry of CPE Sponsors.
Formal self study courses must be interactive and/or QAS approved.
Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.
PrimeVest Group / Hongjing International Education qualify for credit in Rhode Island?
Yes. The Board specifically endorses the Statement on Standards for Continuing Professional Education (CPE) Programs promulgated jointly by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. As a member of NASBA's Registry and QAS sponsor approval programs, our courses meet these Standards and are accepted for credit in Rhode Island.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Rhode Island Board of Accountancy
233 Richmond Street, Suite 236
Providence, RI 02903-4236
Phone: (401) 462-9550
Fax: (401) 462-9536
Website: http://www.dbr.state.ri.us/

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South Carolina

License Renewal Date
1/31/2013 and 1/31 annually thereafter
CPE Reporting
1/1 to 12/31 annually; CPE Report due 1/31 for previous calendar year
General Requirement
40 hours per year
Ethics Requirement
None
Other Subject Area Requirements
None
Credit Limitations
A maximum of 20% in personal development per year is allowed.
Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs.
No more than ten (10) hours of CPE can be earned in a calendar day.
Teachers of university and college undergraduate and graduate credit courses shall be granted credit at the rate of ten (10) hours for each three (3) semester hour (or prorated equivalent) course taught. Credit shall not be granted for accounting principles, basic financial accounting, basic managerial accounting or any other introductory accounting course, either undergraduate or graduate. Credit shall not be granted for repetitious presentations within a two (2) year \. Credit for teaching university, college, and graduate credit courses shall be limited to twenty-five (25%) percent of the required hours for a reporting \.
The maximum credit for published articles and books is 25% of the total requirement. Credits are self-declared, subject to Board approval.
Practice Review is limited to 16 hours per year.
University or college courses: Credit courses - each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses - each classroom hour will equal 50 minutes credit.
Personal Development credits are limited to 8 hours per year. Personal development courses are accepted in categories as listed on the NASBA website.
Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor's recommendation for hours of credit. A self-study program that involves only reading a publication and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for Continuing Education and the RIA "Tax Quizzer" courses are not acceptable.
Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.
Half credits are allowed after the first hour.
Other State Policies
South Carolina accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
The South Carolina Board will only accept QAS approved self-study programs.
PrimeVest Group / Hongjing International Education qualify for credit in South Carolina?
Yes. All self-study courses must be registered by QAS. As a member of NASBA's QAS sponsor approval program, our courses are accepted for credit in South Carolina.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
South Carolina Board of Accountancy
110 Centerview Drive-Kingstree Building
P.O. Box 11329
Columbia, SC 29211
Phone: (803) 896-4770
Fax: (803) 896-4554
Website: www.llr.state.sc.us/POL/Accountancy/

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South Dakota

License Renewal Date
8/1 annually
CPE Reporting
7/1 to 6/30 over a rolling three year
General Requirement
120 hours every 3 years with a minimum of 20 hours per year.
Ethics Requirement
None
Other Subject Area Requirements
None
Credit Limitations
No more than 24 hours of behavioral/motivational courses are permitted in a 3-year renewal
for those engaged in public accounting.
University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
Instructors or discussion leaders of learning activities may receive credit for both preparation and presentation time provided the activities maintain or increase their professional competence and qualify as credit for participants. Instructors may receive up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For repeat presentations, CPE credit may be claimed only if it can be demonstrated that the learning activity was substantially changed and such change required significant additional study or research.
An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during any three-year renewal
for teaching courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed in subdivisions.
The board may grant credit for the writing of published articles, books, or CPE programs to include credit for research and writing time provided the board determines the activity maintains or improves professional competence. The article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication. Not more than half the three-year continuing professional education credit required may be gained through publications.
Half credits are allowed after the first hour.
Other State Policies
The Board will accept courses approved by NASBA's National Registry and Quality Assurance Service (QAS).
Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.
Personal development credits may be acceptable if they maintain or improve a CPA's competence.
Other non-group programs which qualify as acceptable CPE programs, as long as they meet the requirements, are: Independent-study programs, self-study programs, service as an instructor, lecturer, or discussion leader; published articles, books, or CPE programs.
Home State Exemption
The continuing professional education requirement of a nonresident individual certificate holder is considered met if the individual meets the continuing professional education requirement for renewal of a certificate or License in the state in which the individual's principal office is located. The individual's principal office is the location registered as the individual's office on the board records.
If the state in which a nonresident applicant's principal office is located, has no continuing professional education requirement for an initial certificate or renewal of a certificate or License, the nonresident must comply with all continuing professional education requirements for an initial certificate or renewal of a certificate in this state.
PrimeVest Group / Hongjing International Education qualify for credit in South Dakota?
Yes. Our courses comply with all applicable South Dakota CPE requirements, which are based on CPE standards published in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
South Dakota Board of Accountancy
301 East 14th Street, Ste 200
Sioux Falls, SD 57104-5022
Phone: (605) 367-5770
Fax (605) 367-5773
Website: www.state.sd.us/dol/boards/accountancy/acc-home.htm

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Tennessee

License Renewal Date
CPAs with an even License number - 12/31 of even years. CPAs with odd-numbered Licenses - 12/31 of odd years.
CPE Reporting
1/1 to 12/31 biennially, ending on even-numbered years for even License numbers and odd-numbered years for odd License numbers
General Requirement
80 hours, with a minimum of 20 per year.
Ethics Requirement
4 hours each reporting . 1 of the 4 hours must be in Tennessee specific ethics.
Other Subject Area Requirements
At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services
If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.
Credit Limitations
The maximum credit for instructors is 50% of total hours. Instructors may receive up to three hours credit for each hour of class time.
Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. The maximum credit for published article/books is 50% of total hours.
Self-study courses must be QAS approved or be offered by the AICPA or a State Society
. University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
Half credits are accepted after the first hour.
Professional exams are accepted at 5 times the length of the exam for up to 50% of a Licensee's CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board.
Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours.
Other State Policies
Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval:
Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
Universities or colleges recognized under Rule 0020-2-.01
Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge.
Governmental entities. Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS).
Home State Exemption
A non-resident Licensee seeking renewal of a License in Tennessee shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a License in the state in which the Licensee's principal office is located. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the Licensee's principal office is located by signing a statement certifying to that effect on the renewal application of this state. If the state in which a non-resident Licensee's principal office is located has no CPE requirements for renewal of a License, the non-resident Licensee must comply with all the CPE requirements for renewal of a License in this state. If the Licensee’s state of residence does not have an Ethics Requirement, then the Ethics Requirement for Tennessee must be met.

PrimeVest Group / Hongjing International Education qualify for credit in Tennessee?
Yes. Self-study courses will qualify for CPE credit only if approved by the NASBA Quality Assurance Service (QAS). As a member of NASBA's QAS sponsor approval program, our courses are accepted for credit in Tennessee.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Board contact information:
Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141
Phone: (615) 741-2550
Fax: (615) 532-8800
Website: http://www.state.tn.us/commerce/boards/tnsba/index.html

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Texas

License Renewal Date
Last day of birth month annually
CPE Reporting
Ends at the end of the CPAs birth month, over a three year rolling
General Requirement
120 hours, with a minimum of 20 per year.
Ethics Requirement
Licensees must take a 4-hour board approved ethics course every 2 years. A list of approved courses is provided by the Board.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 20 hours per year with no repetition unless there are substantial changes to the material. For the first time a program is presented, instructors may receive up to three times the number of credit hours approved for the program. Authorship credits are limited to 10 hours in any CPE Reporting . Authorship may request additional hours but cannot exceed 20 hours in a reporting .
Non-technical courses are limited to 50% of the total credit hours claimed in the three-year reporting .
A minimum of 20 credit hours per CPE Reporting must be as a participant in a qualified CPE program. To qualify the hours must be from a live classroom instruction or can be self-study if the Licensee is claiming credit as provided for instructors/discussion leaders and authorship.
Other State Policies
All CPE shall be offered by board contracted CPE sponsors. Credit hours may be claimed from other organizations not recognized as formal CPE sponsors [such as]:
Financial Accounting Standards Board (FASB)
Governmental Accounting Standards Board (GASB)
FASB's Emerging Issues Task Force (EITF)
AICPA Financial Executives Institute's Committee on Corporate Reporting (FEI/CCR).
National Association of Accountants' Management Accounting Practices Committee.
Programs specifically approved by the Board on a request basis. NOTE: NASBA sponsors are NOT part of the exception and MUST be registered with the Board.
The AICPA's Private Companies Section on Technical Issues Committee.
Credit hours earned from sources other than registered sponsors, or membership on designated committees should be claimed at the time the License renewal is submitted on the appropriate form "Claiming Credit from a Non-Registered Sponsor" justifying the reason the CPE credit hours are being claimed. Licensees may not claim more than fifty percent of their hours from non-registered sponsors.

PrimeVest Group / Hongjing International Education qualify for credit in Texas?
Yes. The board accepts courses offered by sponsors shown as being in good standing on the NASBA's National Registry of CPE Sponsors. (Sponsors however must still register with the Board: our Texas sponsor number is #003804.) As a member of NASBA's Registry and QAS sponsor approval program, our courses are accepted for credit in Texas.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Texas State Board of Public Accountancy
333 Guadalupe
Tower III, Suite 900
Austin, TX 78701-3900
Phone: (512) 305-7800
Fax: (512) 305-7854
Website: www.tsbpa.state.tx.us/

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Utah

License Renewal Date
9/30 on even-numbered years
CPE Reporting
1/1 to 12/31 biennially, ending on odd-numbered years
General Requirement
80 hours
Ethics Requirement
None
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for published books/articles is 25% of total hours.
Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication.
University or college courses: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. Non credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation).
Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.
Half credits allowed after the first hour.
PrimeVest Group / Hongjing International Education qualify for credit in Utah?
Yes. Our courses comply with all applicable Utah CPE requirements, which are based on CPE standards published in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Utah Board of Accountancy
P.O. Box 146741
Salt Lake City, UT 84114-6741
Phone: (801) 530-6628
Fax: 801-530-6511
Website: www.dopl.utah.gov/licensing/accountancy.htm

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Vermont

License Renewal Date
7/31 on odd-numbered years
CPE Reporting
8/1 to 7/31 biennially ending on odd-numbered years
General Requirement
80 hours. The Board strongly recommends that Licensees earn a minimum of 40 hours each year in order to meet the 80 hour requirement.
Ethics Requirement
4 hours, course must be based on the AICPA Code of Conduct and Vermont Accountancy Statutes and Rules.
Other Subject Area Requirements
8 hours in accounting and auditing
Credit Limitations
Maximum credit is 64 hours or 80% in the combination of self study, instructor/discussion leader and published articles/books.
Authorship credits are limited to 25% of total hours.
Instructor credits are limited to 50% of total hours and no repeat credits allowed without substantial changes to materials.
Credit only given for whole hours defined as at least 50 minutes.
Initial Licensees, not by endorsement, that are Licensed for less than two full years can use no more than 32 hours of continuing professional education in a combination of self study, instructor/discussion leader and published articles/books.
University or college courses: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.
Portions devoted to firm administrative, financial and operating matters generally will not qualify.
Other State Policies
Vermont accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Formal courses of learning which contribute to the growth of professional knowledge and competence of an individual in the practice of public accountancy are creditable.
PrimeVest Group / Hongjing International Education qualify for credit in Vermont?
Yes. The Board specifically endorses the Statement on Standards for Continuing Professional Education (CPE) Programs promulgated jointly by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. As a member of NASBA's Registry and QAS sponsor approval programs, our courses meet these Standards and are accepted for credit in Vermont.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Vermont Board of Public Accountancy
Office of Professional Regulation
National Life Bldg, North Floor 2
Montpelier, VT 05620-3402
Phone: (802) 828-2837
Fax: (802) 828-2465
Website: http://www.vtprofessionals.org/opr1/accountants/

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Virginia

License Renewal Date
30th of assigned month annually
CPE Reporting
1/1 to 12/31 over a three-year rolling
General Requirement
120 hours, with a minimum of 20 hours each year; 120 hours are prorated for CPAs working in private industry until the reporting
ending 2011
Ethics Requirement
2 hours per year, relating to standards of conduct, Code of Virginia statutes relating to public accountancy and Board's regulations.
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for instructors is 30 hours every 3 years, without any repetitions. A CPE certificate holder who instructs courses that qualify for CPE credit for participants will be awarded two additional CPE credits for each CPE credit of instruction. Credit for authorship/published materials is granted on a case-by-case basis.
Half credits are allowed after the first hour.
University or college courses: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours.
Self-study is allowed full credit if interactive; 1/2 credit otherwise.
Other State Policies
CPE from providers registered with NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS) are accepted. Virginia allows a 30 day grace at the beginning of the year to carry back credit to the previous year
Non-Residency Licensees Requirement
A CPA holding a currently valid CPA certificate from a state in which he has his principal office is not required to meet the Board's CPE requirements so long as that state has a CPE requirement of at least 120 CPE credits during a three-year reporting
. A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA's Substantial Equivalency web page.

PrimeVest Group / Hongjing International Education qualify for credit in Virginia?
Yes. The Board accepts courses offered by sponsors who are members of NASBA's National Registry and QAS sponsor approval programs. As a member of NASBA's Registry and QAS sponsor approval program, our courses are accepted for credit in Virginia.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Virginia Board of Accountancy
9960 Maryland Drive
Suite 402
Richmond, VA 23233
Phone: (804) 367-8505
Fax: 804-527-4409
Website: http://www.boa.virginia.gov/

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Washington

License Renewal Date
4/30 triennially
CPE Reporting
1/1 to 12/31 triennially
General Requirement
120 hours
Ethics Requirement
4 hours in board approved ethics and regulations CPE. Ethics that is not board approved may be counted toward the technical and total hour requirement. Click here for a list of approved courses.
Other Subject Area Requirements
None
Credit Limitations
Non-technical CPE credit is limited to 24 CPE hours per 3-year
. Non-technical subjects are: Communication skills; Interpersonal management skills; Leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.
Authorship/Publication Requirement - after the first 30 hours, any additional credit will be determined by the Board.
For both undergraduate and graduate courses one quarter credit equals 10 CPE credit hours and one semester credit equals 15 CPE credit hours.
Practice Review is limited to 32 hours of technical CPE credit each calendar year.
Credit for instruction is limited to 72 hours.
Half credits are allowed after the first hour.
Self-study is allowed full credit if interactive; half credit otherwise.
Other State Policies
Service on the Board's QAR Committee, QAR Team Captain or Reviewer, participation on other Board-approved quality or peer review committees may count for CPE credit.

PrimeVest Group / Hongjing International Education qualify for credit in Washington?
Yes. The Board accepts courses offered by sponsors who are members of NASBA's National Registry and QAS sponsor approval programs. As a member of NASBA's Registry and QAS sponsor approval program, our courses are accepted for credit in Washington. How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Washington State Board of Accountancy
P.O. Box 9131
Olympia, WA 98507-9131
Phone: (360) 753-2585
Fax: (360) 664-9190
Website: www.cpaboard.wa.gov/

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West Virginia

License Renewal Date
6/30 annually
CPE Reporting
1/1 to 12/31 over a rolling three-year
General Requirement
120 hours, with 20 hours per year
Ethics Requirement
None (Effective with the CPE Reporting year 2012, each Licensee shall be required to secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement. This means that, by December 31, 2012, each individual who was Licensed on or before December 31, 2009 must have secured 4 hours of CPE credit in ethics as part of the 120-hour rolling-three-year of 2010, 2011 and 2012.)
Other Subject Area Requirements
None
Credit Limitations
The maximum credit for published articles/books is 60 hours per publication.
The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
Teachers in any approved programs will receive two additional hours credit for study for each hour taught (totaling three hours for each hour taught) for the first time they teach a course.
University or college courses; One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours.
Principles of Accounting does not count for credit for attendance or instruction.
In order for Self-Study courses to qualify for CPE credit in WV, the program must be approved by NASBA or the AICPA.
Licensees shall receive 1/2 credit for each hour spent teaching tax courses to VITA volunteers in any three-year rolling
Other State Policies
West Virginia accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
Non-Residency Requirement
Nonresident Licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of the state in which they have their principal office. If that state has no CPE requirements, the non-resident Licensees must meet the Board's CPE requirements. The state in which the Licensee's principal office is located must have CPE standards that are considered substantially equivalent to those of West Virginia.
PrimeVest Group / Hongjing International Education qualify for credit in West Virginia?
Yes. The Board has adopted the Statement on Standards for Continuing Professional Education (CPE) Programs promulgated jointly by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. As a member of NASBA's Registry and QAS sponsor approval programs, our courses meet these Standards and are accepted for credit in West Virginia.

How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
West Virginia Board of Accountancy
106 Capitol Street
Suite 100
Charleston, WV 25301-2610
Phone: 304-558-3557
Fax: 304-558-1325
Website: http://www.wvboacc.org/

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Wisconsin

License Renewal Date
12/14 of odd years
There is no continuing professional education requirement.
Wisconsin Licensees must renew biennially on December 15 of each odd numbered year. The Wisconsin Accounting Examining Board does not require continuing education for License renewal unless your License has lapsed for more than five years.
Wisconsin Accounting Examining Board
1400 East Washington Avenue
P.O. Box 8935
Madison, WI 53708-8935
Phone: 608-266-2112
Fax: 608-267-0644
Website: www.wicpa.org

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Wyoming

License Renewal Date
12/31 annually
CPE Reporting
1/1 to 12/31 over a rolling three-year
General Requirement
120 hours, 80 hours of which must be in Code A subjects
Ethics Requirement
4 hour approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the Date of the initial permit and a 4 hour approved course every three years thereafter.
Other Subject Area Requirements
None Credit Limitations
The maximum credit for instructors is 50%, or 60 hours with no repetitions.
The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.
Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal .
Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.
Self-study credits are not limited
Half credits are accepted after first hour of CPE.
Other State Policies
Wyoming accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Non-Residency Requirement
A non-resident Licensee seeking renewal of a License in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a License in their state of residence.The state of residence must have a 4-hour Ethics Requirement. The ethics course in the state of residence must also cover state specific statues and rules. If their state of residence has no CPE requirements for renewal of a License or lacks the necessary Ethics Requirement, the non-resident Licensee must comply with all the CPE requirements for renewal of a License in this state.

PrimeVest Group / Hongjing International Education qualify for credit in Wyoming?
Yes. The Board accepts courses offered by sponsors who are members of NASBA's National Registry and QAS sponsor approval programs. As a member of NASBA's Registry and QAS sponsor approval program, our courses are accepted for credit in Wyoming. How are our recommended CPE hours determined?
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:
Wyoming Board of CPAs
2020 Carey Avenue, Suite 100
Cheyenne, Wyoming 82002-0610
Phone: (307) 777-7551
Fax: (307) 777-3796
Website: http://cpaboard.state.wy.us

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