Basic Requirements

CPE Requirements apply to all candidates for renewal

Accredited Business Accountant
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
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
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
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.

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.

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 earned 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.

Failure to report
If you do not report your CPE hours, your credential will be suspended. You have 18 months to be reinstated and then your credentials are revoked and you must retake your tests again.

Forms and documents
CPE Diary
CPE Report Form
Prorating CPE