Current through Register Vol. 54, No. 44, November 2, 2024
(a) The
following are acceptable forms of documentation of CPE hours:
(1) A certificate of completion issued by the
CPE program sponsor. A consolidated certificate of completion for multiple CPE
programs is acceptable as long as it includes the information in subparagraphs
(i)-(vii). The certificate must set forth the following:
(i) The CPE program sponsor's name.
(ii) The CPE program sponsor's approval
number issued by the Board, NASBA or another state's accountancy regulatory
body, as applicable.
(iii) The
title of the program.
(iv) The
location of the program, if a group study program, or a statement indicating
whether the program is an interactive or noninteractive individual study
program.
(v) The recommended CPE
hours and relevant CPE subject area (for example, accounting and attest,
taxation or professional ethics).
(vi) The name of the participant.
(vii) The name and signature of the CPE
program sponsor's representative.
(2) A certified academic transcript from an
accredited college or university if the CPE hours claimed are in a course taken
for credit at the college or university.
(3) If a certificate of completion from the
CPE program sponsor is not available for a group study program, a participant
may submit an attendance verification form, signed by the participant and
containing the information in paragraph (1)(i)-(vi) together with copies of the
program materials.
(4) A signed
statement from the CPE program sponsor's representative, containing the
information in paragraph (1)(i)-(vi), that verifies the participant's service
as an instructor.
(5) A copy of
each article, book or other publication for which an individual claims CPE
hours as an author.
(b)
An individual shall retain the documentation in subsection (a) for 5 years
after the date of completion of each CPE program or the date of publication of
each article, book or publication authored.
The provisions of this §11.68 amended under
sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. §§
9.3(a)(10) 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 §
11.71 (relating to
responsibilities of CPE program
sponsor).
