[Anonymous]

Hi, all. I got licensed last summer, and my license is up for renewal this coming December. After filling out the application last summer, I had originally believed that I was exempt from earning CPE for the first (short) license period, because studying counted. But now I’m not so sure; I think the exemption was for the two years prior to passing. Anyway, I read over my State Board’s (Pennsylvania) official regulation on it, and it’s kind of confusing. https://www.pacode.com/secure/data/049/chapter11/chap11toc.html

What is your experience on the matter? Do you have to do the CPE on a pro-rated basis if you got licensed mid-cycle? Pennslyvania requires specific CPE credits (80 total with a minimum of 4 ethics, 8 tax, and 16 A&A), so it would be really confusing if it can be pro-rated.

I have plenty of CPE credits from various trainings I’ve done, I just have to pick up the ethics and tax by the end of the year, so I’m just curious as to what other people have experienced in their states.

[Anonymous]

In my state, CPE is every 2 years, even-numbered licenses renew in even years, odd-numbered renew in odd years, reporting period is 2 years prior to year of renewal (so 2014 renewals were for 2011-2013 CPE). I was licensed Jan 2014 with an even number, so got a notice in July 2014 for renewal and CPE, and freaked out slightly before getting a letter the next day saying that I wouldn't be up for renewal till 2016. No mention of pro-rated CPE was made, but I was licensed less than a month into the CPE reporting cycle, so not sure if there would have been a pro-rated amount otherwise.

[smeech8000]

Agreed… the language in 11.62(a), particularly the last sentence, is pretty ambiguous, however 11.67 offers some additional guidance:

(a) An applicant for an initial license who is required under § 11.62(a) (relating to CPE requirement for issuance of license; waiver or extension) to complete CPE during the 2-year period preceding the filing date of the application shall submit a summary report of CPE hours on a form provided by the Board together with the CPE documentation required under § 11.68 (relating to documentation of CPE hours).

Still pretty ambiguous; I'd contact your state board and get some clarification.

Ohio is a three-year period which requires 120 credits meeting the following criteria (taken verbatim from my certification letter):

– 3 CPE Professional Standards Responsibilities (PSR) or Ethics in one of the following four (4) areas: The Ohio accountancy law and rules, the accountancy law and rules of another state, professional ethics for CPA's, or ethical philosophy.

– 24 A/A (if you perform accounting, auditing engagements, or financial reports)

– 24 Tax (if you perform tax engagements or sign any tax returns)

– 75% CPE related to your profession

– 25% anything of your choosing

I am in a similar situation as you, OP: I was licensed in February 2014 and my initial reporting period is up at the end of this year. I believe all first-time licensees are given a 1-2 year initial reporting period which spans licensure date to the end of that calendar year, plus the next full calendar year.

The requirement for this initial period is 40 hours, with no focus requirement regarding A/A, Tax, PSR, or anything else mentioned on the list above. I confirmed it with someone at the state accountancy board, so I will be able to meet my initial requirements – technically I already have – simply by hitting the occasional free webinar, which is nice.

B 92
A 99
R 90
F 92

Becker Self-Study

OH CPA since 2/18/14

[Anonymous]

In my state, it is prorated based on licensure date. They gave us chart when we were licensed showing how much CPE we had to do based on our license date.

[Anonymous]

Thanks everyone. I'll get in touch with PA State Board.

[Author]

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