Most accounting professionals in the United States require CPE credits to maintain their professional designation. Browse courses that meet your requirements, or choose one of our course packages, specially curated to contain all the hours and credits you need, in one place. The courses on LearnFormula may be counted towards professionally relevant, verifiable learning activities. It is the student's responsibility to validate whether an activity is an eligible educational activity for their professional development requirements based on their own learning needs.
Effective immediately upon certification, CPAs accrue 10 hours of CPE for every full quarter their certificate is active during the reporting period. The reporting period is a two-year window from January 1 of an even-numbered year through December 31 of an odd-numbered year. A full reporting period equates to 80 hours of CPE. Though CPE hours are accrued each quarter, they may be completed at any time during the reporting period. The due date for the completion of CPE hours is every December 31 of odd years (2021, 2023, 2025, etc.).
No more than 20 percent of CPE can be in Personal Development, as defined by the NASBA CPE Fields of Study (Subjects related to personal development include, but are not limited to Career Planning, Leadership, Time Management). No more than 50 percent of CPE can be in any combination of teaching or publishing an article or book. For internet-based CPE programs, a minimum of 75 percent of the polling questions, if used as a monitoring mechanism, must be answered by the CPA in order to receive credit for the CPE activity. Program sponsors will be deemed in compliance with Joint Standard 14 of the Joint Standards regarding CPE credit for self-study learning activities if the program developer or vendor pilot tests the representative completion time, or computes the recommended CPE credit using the prescribed word count formula, or attests to the appropriateness of the recommended CPE credit for the self-study learning activity. Learning activities that do not maintain and/or improve professional competence as a CPA will not count for credit. Such activities include, but are not limited to activities that teach fundamental accounting skills such as, or comparable to, first and second-semester principles of accounting or their equivalent. FOUR HOURS OF CPE MUST BE IN ETHICS, of which two (2) hours may be in Colorado Rules and Regulation (CR&R). For the purpose of CPE, Behavioral Ethics will not be considered to be Personal Development.
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CPE QAS courses are built around relevant, verifiable content that can be applied toward CSBA CPE hours. As with any provider, it remains the member's responsibility to confirm an activity fits their own professional development needs before claiming it.
