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Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDSPart I - DEPARTMENT OF STATESubpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRSChapter 11 - STATE BOARD OF ACCOUNTANCY
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Section 11.64 - Sources of CPE hours

49 Pa. Code § 11.64

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Current through Register Vol. 54, No. 44, November 2, 2024
Section 11.64 - Sources of CPE hours

The following are the acceptable sources of CPE hours:

(1)Group study programs offered by approved CPE program sponsors under § 11.69a (relating to approval of CPE program sponsor).
(i) Except as provided in subparagraph (ii), a participant will receive 1 CPE hour for each 50 minutes of participation.
(ii) A participant in a credit course offered by an accredited college or university will receive 15 CPE hours for each semester credit hour earned and 10 CPE hours for each quarter credit hour earned.
(iii) A participant will not receive CPE credit for less than 50 minutes of participation.
(2)Individual study programs offered by approved CPE program sponsors under § 11.69a.
(i) A participant in a noninteractive individual study program will receive 1 CPE hour for each 100 minutes of participation. A participant will not receive CPE credit for less than 100 minutes of participation.
(ii) A participant in an interactive individual study program will receive 1 CPE hour for each 50 minutes of participation. A participant will not receive CPE credit for less than 50 minutes of participation.
(iii) An individual study program is considered complete on the date the program sponsor issues a certificate of completion.
(iv) A participant will not receive more than 40 CPE hours in individual study programs during a reporting period. A participant will not receive more than 40 CPE hours for authorship of publications and individual study combined during the period.
(3)Service as an instructor during group study programs offered by approved CPE program sponsors under § 11.69a.
(i) An instructor will receive 3 CPE hours for each 50 minutes of instruction in a group study program which may include up to 2 hours of preparation time. An instructor will not receive CPE credit for less than 50 minutes of instruction.
(ii) An instructor will not receive CPE credit for repeating instruction in a group study program for which the instructor has previously claimed credit unless there was a substantial change in the subject matter.
(iii) An instructor may receive up to 40 CPE hours as an instructor during each reporting period.
(iv) Entry-level accounting courses are excluded from eligibility for CPE credit for service as an instructor.
(4)Authorship of articles, books and other publications relevant to maintaining professional competence.
(i) An individual who authors an article, book or other publication that is relevant to maintaining the professional competence of a CPA or public accountant will receive 1 CPE hour for each 50 minutes of research and writing, up to 20 hours, unless the individual can demonstrate to the Board that the complexity of the subject matter merits the awarding of additional CPE hours. An individual will not receive CPE credit for less than 50 minutes of research and writing.
(ii) An individual will not receive more than 40 CPE hours for authorship of all publications combined during a reporting period. An individual will not receive more than 40 CPE hours for authorship of publications and individual study combined during the period.
(iii) CPE hours will be awarded for the year in which publication occurs.
(iv) An individual seeking to obtain credit for authoring publications shall apply to the Board on forms supplied by the Board and submit the documentation necessary to establish entitlement to CPE credit, including a certification that the work is that of the individual and that the individual actually spent the time claimed for research and writing in support of the activity. An individual may not renew a license in reliance upon CPE credit for authoring publications until the credit has been approved by the Board.

49 Pa. Code § 11.64

The provisions of this §11.64 adopted September 21, 1979, effective 9/22/1979, 9 Pa.B. 3238; amended December 30, 1994, effective 12/31/1994, 24 Pa.B. 6559; amended January 12, 2001, effective 1/13/2001, 31 Pa.B. 151; amended November 30, 2012, effective 12/1/2012, 42 Pa.B. 7267.

The provisions of this §11.64 amended under sections 3(a)(10), 6 and 8.2 of the CPA Law (63 P. S. §§ 9.3(a)(10), 9.6 and 9.8b).

This section cited in 49 Pa. Code § 11.23a (relating to competence to supervise attest services); 49 Pa. Code § 11.61 (relating to scope); 49 Pa. Code § 11.67 (relating to reporting of CPE hours); 49 Pa. Code § 11.68a (relating to disciplinary action for failure to comply with CPE requirements); and 49 Pa. Code § 11.69a (relating to approval of CPE program sponsor).