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Rules and Requirements for ACAT Credential Holders
All ACAT credential holders must participate in Continuing Professional Education (CPE) hourly requirements. Our profession is dynamic, with rules and concepts that change quickly. We believe professional competence can only be maintained through continuing education. CPE hours are reported to ACAT every three years. The next cycle ends June 30, 2008. Your CPE report is due to ACAT with your end-of-cycle renewal form, which will request you to report your hours.
In general, ACAT only asks you to affirm on your renewal form that you have met the requirements for your particular credential or combination of credentials. However, if you are selected in our CPE audit, you will be asked to provide documentation that you have fulfilled your CPE requirement. We require you to keep documentary evidence of CPE fulfillment for five years.
After you have read this entire page and understand how your employment status affects your CPE requirements,
click here to find and download the CPE schedule that is appropriate to your status. Click here for the downloadable CPE Diary.
Programs That Qualify as CPE
The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of an accredited individual. The following are deemed acceptable.
Professional or technical development programs of national, state and local professional/trade organizations or other organized educational programs which meet the following standards.
In order for an educational program to qualify for CPE credit, organizations must:
- Require attendance.
- Provide a program of at least one class hour (50-minute period) in length.
- Provide a qualified instructor or discussion leader.
- Maintain a record of attendance.
- Retain a written outline of the course.
Continuing education credit will be given for whole hours only, with a minimum of 50 minutes constituting the class hour. As an example, 100 minutes of continuous instruction counts for two class hours. However, more than 50 minutes but less than 100 for continuous instruction counts for only one hour.
Formal correspondence or other individual study programs which provide evidence of satisfactory completion will qualify, with the amount of credit to be determined by the ACAT Board of Directors. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
University or college courses
To qualify for CPE hours, university or college courses must contribute to the professional competency of the accredited individual. Courses which are not relevant to the individualĘs employment or profession will not qualify.
For qualifying university or college credit hours, each unit of college credit awarded for completion of the course shall equal the following CPE hours:
Semester System hours = 15 hours
Quarter System hours = 10 hours
For qualifying university or college courses not taken for credit, CPE hours shall be awarded only for the actual classroom time spent in the non-credit course.
Courses, workshops, seminars you teach
For practitioners, one hour of continuing professional education will be awarded for each hour completed as an instructor or discussion leader to the extent that the particular activity contributes to the professional competence of the accredited individual as determined by the Board. Credit for hours as an instructor, discussion leader, or speaker will be allowed for any meeting or engagement, provided that the session is one which would meet the Continuing Education Requirements. In addition to CPE hours for presentation time, instructors, discussion leaders, and speakers may receive CPE hours for actual preparation time, on the basis of two hours for each hour of teaching unless he/she can demonstrate that the subject matter involved was sufficiently complex to require additional study or research.
Educators, seminar speakers, workshop discussion leaders, and others may not claim CPE hours for repeat presentations, unless it can be demonstrated that the content of the presentation was substantially changed, and that the changes required significant additional study or research. For educators, no hours will be given to college instructors for the delivery of their "for credit" classes and/or preparation of these classes.
The maximum credit for such preparation and teaching will not exceed 50 percent of the renewal period requirements.
Published books and articles
Hours may be allowed for published articles and books, provided they contribute to the professional competence of the accredited individual. Hourly credit for preparation of such publications may be given on a self-declaration basis, up to 25 percent of the renewal period requirement. In exceptional circumstances, an accredited individual may request additional hourly credit by submitting the article(s) or book(s) to the ACAT Board with an explanation of the circumstances that justify a greater hourly credit. The ACAT Board of directors will have final determination on the amount of hours so awarded.
Special Request
From time to time, ACAT approves non-credit educational programs for organizations that have agreed to abide by ACAT”s Continuing Education Rules, and have completed a request for approval form prescribed by the ACAT Board of Directors. These organizations will be permitted to advise the prospective attendees of such approval and the number of hours of credit allowable for each presentation. Such approval may be revoked by the ACAT Board if the sponsor fails to comply with the agreement or fails to meet acceptable standards in its programs.
All ACAT credential holders must participate in Continuing Professional Education (CPE) requirements. Our profession is dynamic, with rules and concepts that change quickly. We believe professional competence can only be maintained through continuing education. CPE hours are reported to ACAT every three years. The current cycle runs July 1, 2005, through June 30, 2008. Your CPE report is due to ACAT on June 30, 2008.
DETERMINING THE NUMBER OF HOURS
YOU NEED TO EARN
The number of hours you need to earn depends on both the credential(s) you hold and your practitioner status as explained below.
CONTINUING PROFESSIONAL EDUCATION
Continuing Professional Education Prorated Schedule
Current CPE Cycle: July 1, 2005 - June 30, 2008
For Practitioners Who Provide Services to the Public or
Hold Supervisory Positions or Ownership Interests
Accredited Business Accountant/Advisor (ABA): 120 CPE units each three-year cycle
24 hours minimum in accounting and related subjects (such as finance, business management, computer science, or business law); AND 24 hours minimum in taxation; AND 4 hours in ethics. (If this credential is combined with the ECS, a minimum of 24 hours must be in eldercare subjects.
Accredited Tax Advisor (ATA): 90 CPE units each three-year cycle
86 hours in taxation or related subjects such as accounting, finance, computer science, business law or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.
Accredited Tax Preparer (ATP): 72 CPEs each three-year cycle
68 hours in taxation or related subjects such as accounting, finance, computer science, business law, or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.
Elder Care Specialist (ECS): 72 CPEs each three-year cycle
24 hours in eldercare issues such as retirements, Social Security, Medicare, long-term care, trusts and estates. The remaining hours can be in accounting, finance, computer science, business law or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.
If You Hold Multiple Credentials
If you hold more than one credential, you need to meet the CPE requirements of the "higher" credential... not the CPE requirements of both. For example, if you hold both the ABA and the ATP you need only demonstrate 120 hours in CPE units, not 210.
For Practitioners Who Do Not Provide Services to the Public
If you do not provide services to the public, you need to earn 48 CPE of which 4 must be in ethics.
Change In Practitioner Status
If your employment status changes in such a way that your CPE requirement is changed, you may prorate your CPE requirement based on the number of months for each employment status. For example, if you are an ABA, and you provided services to the public for 24 months of the renewal cycle, then worked as a non-supervisory employee in private industry for 12 months, your CPE requirement is 80 hours (24/36 of 120 hours) for the period you provided services to the public, plus 16 hours (12/36 of 48 hours) for the period you worked in private industry, or a total of 96 hours for the 3-year renewal cycle.
Credentials Received After The Start of The Cycle
You may prorate the CPE needed based on the number of months you have held the credential during a cycle. Cycles always begin on July 1 and end on June 30, and always run for three years.
Carryover and Make-Up of Hours
If you have met your continuing education requirements earlier than June 30 of the ending cycle year, the hours you earn between March 31 and June 30 of that year may be carried into the next reporting cycle, as long as the hours are not claimed in more than one reporting cycle.
If you have not met your requirements by the end of the cycle, you should request either a waiver or an extension of time from ACAT (See "Exceptions", below). Waivers may be granted in the case of serious hardships, such as illness, disability, or family crisis. Extensions may be granted by ACAT for a period not to exceed 6 months. The credential holder who receives an extension may have his/her credential suspended until the requirements have been met.
Failure to Meet CPE Requirements
If you do not affirm and/or submit acceptable documentation of the required CPE within 90 days after the conclusion of the reporting cycle, your credential will be revoked.
Exceptions
Requests for exception, extension or waiver must be made in writing to the Director of Accreditation, 1010 North Fairfax Street, Alexandria, VA 22314-1574 and must include appropriate documentation for cause.
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