Active CPA certificate holders must obtain:

      80 hours every two (2) years with a minimum of 20 hours in each year.

      At least 40 of the 80 hours must be in technical subjects (category A, T M or E).

      If performing attest services (including compilations), 20 of the 40 hours must be in the "A" category.

      If providing expert witness testimony, 20 hours must be in the general area in which the court deems you an expert, such as tax, auditing, etc.

      A maximum of 16 hours of your 80-hour requirement may be obtained through the magazine reading program such as reading TSCPA journals or AICPA/CPE Direct Credit courses and returning those questions for a score.

      The Ethics CPE Rule will be phased in as follows:

      Licensees renewing upon 12-31-06 expiration date have NO ethics CPE requirement.

      Licensees renewing upon 12-31-07 expiration date have a 2 hour ethics CPE requirement.

      Licensees renewing upon 12-31-08 expiration date have a 4 hour ethics CPE requirement.

Carry Over CPE: Excess CPE hours earned in one reporting period (i.e. any over the 80 hour requirement) can be carried forward into the next reporting period but not beyond. Carry over is limited to 24 hours of carry over CPE per reporting period. In addition, carry over hours do not contribute to the minimum 20 hour requirement or the 40 technical hour requirement. 

AICPA REQUIREMENTS

      Reporting is over a three year period.

      You must have 120 hours over the three year period.

      For new members the reporting period begins in the calendar year following your membership (For example, if you joined in 1993 your reporting period would be 1/1/94 through 12/31/96).

      No reporting is required, but note that by sending in your dues you are representing to the AICPA that you have met these requirements.

 Click here for the complete AICPA Requirements

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