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