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CPE

CPE Requirements

All Louisiana CPAs must report at least 80 hours of CPE for a two-year period, looking forward and backward. However, there is always a minimum of 20 hours each year. The year in which you become licensed or you reinstate your license, there is no CPE requirement; however, the year following a 20 hour year will require you to complete 60 hours. Therefore, it is advised that all CPAs aim to take approximately 40 hours of CPE each year.

CPAs who participate in attest engagements during the calendar year must earn and report at least 8 hours of CPE in Accounting and Auditing courses.

Participation includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who “plan, direct and report” generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm. [Board Rule §1301.A.1]

Other Annual Limits (hours in excess of annual limits cannot be carried over):

  • 10 hours: Published Materials, Books, etc.
  • 20 hours: Teacher, Speaker, Lecturer, etc.
  • 20 hours: Completion of Credentialing Exam

CPE must consist of a formal program of learning, which contributes directly to a CPA’s professional knowledge and professional competence.

Chapter 13 of the Board Rules covers the CPE requirements that all licensed Louisiana CPAs and CPE sponsors must follow in order to have the CPE qualify for credit. Sponsors and licensees should become familiar with these rules and requirements.

The Board does not have a “pre-approval” or “registration” process for sponsors and does not pre-approve CPE (with the exception of the required ethics course when required). The CPE submitted by CPAs is subject to review or audit by the Board staff after the reporting period and may be disallowed if the requirements are not satisfied. Sponsors are also subject to review. Board personnel are knowledgeable with regard to CPE, but may not always be able to provide final conclusions in advance as to the acceptability of a CPE course or sponsor.

The Approved 2024 Ethics Course Vendors are below:

Society of Louisiana CPAs (LCPA)

Surgent McCoy CPE, LLC/CPA Self Study

Checkpoint Learning

WebCE

Becker Professional Education

Beacon Hill Financial Educators

My CPE

Master CPE


CPAs who participate anytime during the reporting year in attest engagement(s) (compilation, review, audit, and agreed-upon procedures) are required to complete at least 8 hours in Accounting and Auditing subjects. [In public accounting, this can include all financial reporting, “A&A”, or attest engagement staff, managers, partners, and practitioners-in-charge of compilation(s), review(s), audit(s) or other attest engagement(s). It excludes tax staff or personnel whose role is to assist the attest engagement staff or team in the tax computation, accrual and tax disclosure.]

Credit for published material may be awarded for CPE after publication and subsequent approval by the Board. Requests for evaluation and credit should be submitted on the Checklist for Evaluations of Published Material for CPE Credit form.

The maximum credit allowed for preparation of articles and books cannot exceed 10 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

Credit for services as a lecturer or speaker is awarded on the first presentation only, unless a program has been substantially revised. College courses at the junior, senior or graduate level according to the applicable accredited college or university’s degree program curriculum will be allowed for continuing professional education and may be claimed repetitively since these courses are considered to be “substantially revised” due to the continual changes that need to be incorporated in a course at this level.

Curriculum will be eligible for CPE on the first presentation only. Repeat presentations are not considered to be “substantially revised”. A CPA would have to provide evidence of substantial revision for the Board to consider allowing a repeat presentation.

Personal Development CPE hours cannot exceed the annual limit of 20 hours. Personal development is the field of study that includes self-management and self-improvement both inside and outside of the business environment.

A non-resident licensee seeking renewal of a certificate in this state may qualify for CPE Reciprocity by meeting the CPE requirements for renewal in the state where their principal place of business is located. To qualify:

  • Non-resident applicants must sign a statement on the renewal application confirming compliance with their home state’s CPE requirements.
  • If the licensee’s home state has no CPE requirements for renewal, they must comply with Louisiana’s CPE renewal requirements.

The Board accepts only “interactive” self-study. “Interactive” self-study programs simulate a classroom learning process by providing ongoing responses and evaluation to the learner. The program is required to:

  • Ask questions during the learning process to test the learner’s understanding;
  • Provide evaluative response to incorrectly answered questions; and
  • Provide reinforcement responses to correctly answered questions.

Example – On-line course that asks the learner questions throughout the program and the responses help the learner understand the material, by referring the reader back to the applicable section of the reading materials and explaining why the answer was incorrect. Interactive self-study credit hours are based on one-hour of credit for each 50 minutes of average completion time IF the sponsor meets the current AICPA/NASBA CPE standards. Self-study courses offered by the AICPA, courses of providers that are registered with NASBA and indicate which of their courses are interactive, and those who are Quality Assurance Service (QAS) CPE sponsors are all acceptable as “interactive” programs. There is no limitation on the number of hours a Louisiana CPA can obtain through self-study. Of course, all CPE must consist of a formal program of learning, which contributes directly to their professional knowledge and professional competence. Therefore, magazines and reference materials do not qualify as CPE, because they are not designed as an educational program.

A participant may attend a “webcast” live CPE presentation from their home or office. This type of CPE will be considered to be a “live” presentation if the program is broadcasted live and an appropriate method of attendance is determined by the vendor. The sponsor must verify the participant’s attendance throughout the course delivery in a manner acceptable to the Board. As formal live CPE programs qualify for one (1) CPE hour for each full 50 minutes of attendance, “Live Webcast CPE” may be credited in the same manner.

This rule encompasses a number of examinations by Board approval. CPE credit is awarded at a rate of 5 times the length of the exam passed, but is limited to 20 hours annually. The Board-approved list of exams appears below. Please contact the Board office if you would like the Board to consider an exam that is not listed.

ABV: Accredited in Business Valuation Exam (AICPA)

CMA: Certified Management Accountant

CISA: Certified Information Systems Auditor

CFP: Certified Financial Planner

CFE: Certified Fraud Examiner

CIA: Certified Internal Auditor

CGFM: Certified Governmental Financial Manager

CGMA: Certified Global Management Accountant

CGFOMCP: Certified Govtl Financial Officer (LA Govtl Fin Officers Assoc.)Microsoft Certified Professional

ChFC: Chartered Financial Consultant

PFS: Personal Financial Specialist

Series 6: Investment Co. Products/Variable Contracts Rep. Exam

Series 7: General Securities Registered Representative

Series 27: Financial Industry Regulation Authority / Financial and Operations Principal

Series 63: Uniform Securities Agent State Law Examination

Series 65: Investment Advisor

Series 66: Financial Advisor License

AIAF/FLMI: Associate, Insurance Accounting and Finance / LOMA and IIA Consists of 5 exams: FLMI 290, FLMI 371, AIAF 112, AIAF 113, AIAF 400.

FLMI: 301 Insurance Administration

FLMI: 361 Accounting and Financial Reporting in Life and Health Insurance

COPAS:  Exams / Modules (8 sections) Notary Notary Public examination

CRC: Credit Risk Certified (RMA – Risk Management Association)

CCIFP: Certified Construction Industry Financial Professional

CRRA: Certified Rate of Return Analyst

QKA: Qualified 401(k) Administrator

SFO: Certified Administrator of School Finance and Operations

CFF: Certified in Financial Forensics

FPAC: Certified Corporate Financial Planning & Analysis Professional

CPE Reporting

The Board’s CPE Reporting process is entirely online and hours can be reported year-round as courses are completed. We encourage all CPAs to also upload the Certificates of Completion, although it is not required unless your CPE is audited. Alternatively, you can enter one bulk entry of the entirety of your courses at the end of the calendar year and upload a listing of the courses and/or transcript from your CPE provider, such as the LCPA.

To begin, log on to your CPA account and click “CPE Reporting” from the menu. At this screen you should see the number of hours you previously reported, subtract that number from 80 to get your current year CPE requirement. (Remember that there is ALWAYS a 20-hour minimum.) Next, select the appropriate CPE year. Once in, you can begin adding your courses and uploading your Certificates. When you are finished, be sure to refresh the page and save. You will not have the option to “Submit” – the hours will be submitted automatically in February. As a reminder, all courses must be completed by December 31st and reported by January 31st.

Online Portal

CPE Reciprocity

The rule for CPE (Continuing Professional Education) Reciprocity allows non-resident licensees to meet Louisiana’s CPA renewal requirements by fulfilling the CPE requirements of the state where their principal place of business is located.

  • Non-resident applicants must confirm this by signing a statement on the renewal application.
  • If the state of their principal place of business has no CPE requirements, the non-resident must follow Louisiana’s CPE requirements.

CPE FAQ

Each licensed certificate holder must complete and report a minimum of 20 hours of continuing professional education (CPE) annually, and at least 80 hours within a rolling two (2) calendar year period, as defined by Board Rule §1301.F.1.

A non-resident licensee seeking renewal of a certificate in this state may qualify for CPE Reciprocity by meeting the CPE requirements for renewal in the state where their principal place of business is located. To qualify:

  • Non-resident applicants must sign a statement on the renewal application confirming compliance with their home state’s CPE requirements.
  • If the licensee’s home state has no CPE requirements for renewal, they must comply with Louisiana’s CPE renewal requirements.
The current year’s CPE hours, added to the number of hours reported in the previous year, must total at least 80 hours. If a total of 80 hours is reported in one year, at least 20 hours are required for the next year. For example: If 61 hours were reported in 2024, a minimum of 20 hours would be required for 2025. Ideally, you should aim to report 40 hours annually to avoid miscalculations.
CPE hours must be reported annually. Required CPE hours must be obtained between January 1 and December 31 of each year. The deadline to report your 2025 CPE through the online portal is January 31, 2026. It is strongly recommended not to wait until the end of December, as courses may get canceled, or issues may arise.
No, only CPAs renewing as Active need to report CPE. Newly licensed CPAs or those reinstating their licenses do not need to report CPE in their first year. Similarly, CPAs renewing as Inactive or Retired are not required to report CPE.
Yes, CPAs with an Active license are required to complete and report CPE hours to maintain their license, even if they are not currently providing services to the public or an employer.

The Board requires all licensees to complete a Board-approved Professional Ethics Course that complies with Board Rule §1301.A.2. Currently, the Board requires a Board-approved course in even numbered years only.

No, only the Board-approved Professional Ethics courses listed on the Board’s website will meet this requirement. Other “ethics” courses are classified as behavioral ethics and can count towards your total CPE hours but will not substitute for the mandatory ethics course.

If you primarily practice outside Louisiana, hold a valid active CPA license from another state, and that state requires an ethics course, you are not required to complete Louisiana Ethics.

No, excess CPE hours cannot be carried over to the next year, nor can they be reported in the following year if they were not reported in the prior year. For example, if you completed 36 hours in 2024 but only reported 20, you cannot report the remaining 16 hours in 2025.

You can report CPE hours in the 2025 CPE Portal at any time as you complete courses. Reporting CPE in the portal is separate from renewing your license. 

The Board does not pre-approve CPE courses other than Ethics and does not issue credit-hours for a CPE course. It is the responsibility of the licensee to ensure that their courses meet the Board’s criteria and rules.

CPAs who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon-procedures) must earn and report at least 8 CPE hours in Accounting and Auditing programs during that year. The minimum number of CPE hours in Accounting and Auditing (A & A) must be met annually. This requirement precedes any other limited subject areas.

Participation includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who “plan, direct and report” generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm. [Board Rule §1301.A.1]

Credit for hours completed as a lecturer or speaker to the extent it contributes directly to the individual’s professional knowledge and competence will be awarded on the first presentation only, unless a program has been substantially revised. Teaching college courses at the freshman and sophomore level, according to the college’s degree program curriculum, is eligible for CPE on the first presentation only. However, teaching college courses at the junior, senior or graduate level are eligible for CPE for repetitive presentations.

Credit for one hour of CPE will be granted for each hour completed to the extent it contributes to the individual’s professional competence as a CPA and provided the program would qualify for credit under the Board’s CPE Rules. Up to two hours of credit for advance preparation for each teaching hour is allowed provided that the time is actually devoted to preparation.

The maximum credit allowed for teaching and preparation cannot exceed 20 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

There are no restrictions on the number of CPE hours that can be earned online or via self-study. Online courses must be interactive, and self-study courses must meet the Board’s criteria.

CPE is measured in 50-minute increments. If the total minutes exceed 50 but are not divisible by 50, CPE credits must be rounded down to the nearest 0.5 credit.

Nano Learning is not acceptable for CPE credit according to Board guidelines.

Please contact the sponsor to obtain a valid certificate of completion for the course(s) reported. A certificate of completion or other official form of verification supplied by the sponsor must include the following information:

  • Name of CPE provider/sponsor
  • Name and signature of a sponsor representative
  • Participant’s name
  • location of course (formal class location or online)
  • title and/or description of content
  • dates attended
  • number of CPE hours awarded by the course sponsor

Registration forms, nametags, outlines, sign-in sheets, fee receipts, etc., are not acceptable proof of completion. Self-generated transcripts and lists of courses are not satisfactory evidence of completion.

There are annual limits on the type and number of CPE credits earned each year. These limits apply regardless of total hours earned that year. Any hours earned in excess of the following annual limitations will be disregarded and cannot be used or rolled over into the next year. However, the total allowed hours reported each year determine the required hours for the following year.

Each certificate holder shall complete a minimum of 20 hours of CPE annually, and at least 80 hours of CPE within a rolling two (2) calendar year period. [Board Rule §1301.F.1]

  • Accounting and Auditing (A&A): CPAs practicing in attest services during a calendar year must earn a minimum of 8 hours for that calendar year in A&A courses.
  • Personal Development: CPE credits cannot exceed 20 hours annually.
  • Publishing articles, writing books: CPE credits cannot exceed 10 hours annually.
  • Completion of Board approved exams: CPE credits cannot exceed 20 hours annually.
  • Lecturing / Speaking Presentation: CPE credits cannot exceed 20 hours annually.

Professional Ethics: Currently a Board-Approved course is required to be completed in even-numbered years.

Below is a table of the requirements and limitations based on the total hours earned in a given year:

CPE Requirements and Limitations

 

CPE Restrictions by Subject TypeIf Total CPE Earned per Year Equals:
20 Hrs30 Hrs40 Hrs60 Hrs
*Accounting & Auditing Courses – 8 hours minimum required annually (if practice area is Audit/Attest OR you participate in attest engagements – see FAQ at How many CPE Hours are required if I participate in attestation and/or preparation work?)8888
CPE Subject Area Limits
Personal Development – Maximum hours allowed20202020
**Published Material – Maximum hours allowed10101010
***Credential Exams – Maximum hours allowed20202020
Teacher/ Speaker Credit – Maximum hours allowed20202020
 
*      Minimum A & A requirement must be met annually and precedes any other limited subject areas.
**    Published Material must be approved by Board in advance
***  Credential Exams (Board approved)  CPE hrs = 5x’s length of exam

CPE documentation must be retained for a full five calendar years from when the program was completed. Participants in CPE programs shall also retain advance materials, which should include the requirements set forth in §1303.B.1, and other promotional material which reflects the content of a course and the name of the instructor(s) in the event the participant is requested by the board to substantiate the course content.

For more details or additional questions, please review Chapter 13 of the Board rules on CPE, or contact board staff at (504) 566-1244 or cpaboard.sitemaster@la.gov