Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
CONTINUING PROFESSIONAL EDUCATION
Section 11.63 - CPE subject areas; relevance to professional competence

Universal Citation: 49 PA Code ยง 11.63

Current through Register Vol. 54, No. 44, November 2, 2024

(a) The CPE hours required under § 11.62 (relating to CPE requirement for issuance of license; waiver or extension) must be in the following subject areas and with the following minimum hours as noted:

(1) Accounting and attest-minimum of 24 CPE hours if participating in attest activity; otherwise no minimum. A licensee who supervises attest services and signs an accountant's report for attest services may also need to complete additional CPE as provided in § 11.23a (relating to competence to supervise attest services).

(2) Advisory services-no minimum.

(3) Management-no minimum.

(4) Professional skills development-no minimum.

(5) Specialized knowledge and applications-no minimum.

(6) Taxation-no minimum.

(7) Professional ethics-minimum of 4 CPE hours (effective as a condition of obtaining a license for the 2014-15 license period and thereafter).

(b) The CPE hours required under § 11.62 must be relevant to maintaining the professional competence of a certified public accountant or public accountant.

The provisions of this §11.63 amended under sections 3(a)(10)-(12) and 8.2 of the CPA Law (63 P.S. §§ 9.3(a)(10)-(12) 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 § 11.62 (relating to CPE requirement for issuance of license; waiver or extension); 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); 49 Pa. Code § 11.71 (relating to responsibilities of CPE program sponsor); and 49 Pa. Code § 43b.10a (relating to schedule of civil penalties-accountants).

Disclaimer: These regulations may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.