Who Can Award Acceptable CPEs

• National Society of Accountants and ASO courses
• University or college courses
• Courses, workshops, seminars you teach
• Repeat Presentations of a Course of Workshop
• Individual Study Programs
• Published books and articles
• Special Circumstances

National Society of Accountants and ASO courses

ACAT’s sister organization, the National Society of Accountants and Affiliated State Organizations (state societies or accountants) are a rich source of courses, seminars, webinars and other types of professional education

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 individualÆs 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, and 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.

Repeat Presentations of a Course of Workshop

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.

Individual Study Programs

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.

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 Circumstances

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.