CPE Purpose & Rationale

The basic and most important principle for accreditation by ACAT is the commitment to an ongoing program of continuing professional education. Individuals holding an ACAT credential must earn CPE and report credits every three years. The mandatory recertification process provides certificants with the opportunity to demonstrate the retention, reinforcement and expansion of their knowledge and skills pertaining to new advances as well as state of the art information over the full spectrum of finance, accounting, and taxation.

The competency-based recertification process is intended to assist practitioners with increasing their skills, knowledge, and competence while also ensuring compliance with the Code of Ethics. The recertification process does not, however, warrant or guarantee competency, accuracy, or any particular service result, but, rather, participation in the process helps demonstrate the practitioner’s commitment to providing the highest quality accounting and taxation services through continuous education and professional development.

ACAT acknowledges that not all sources or types of continuing education contribute equally to professional development. To maximize the quality and relevance of continuing education earned by certificants, ACAT provides a list of approved activity types on the CPE requirements flyer. This ensures that certificants participate in quality continuing education activities that are relevant to their jobs and directly tied to the examination content outline.

To ensure the proficiency of ACAT certified individuals, the Board requires that each certificant participate periodically in continuing professional education (CPE) to refresh existing knowledge and skills, and to acquire knowledge and skills pertaining to new advances as well as state of the art information over the full spectrum of finance, accounting, and taxation.

The 3-year CPE reporting time period established for recertification is based on both the scope of issues that face financial, accounting and taxation services professionals and the Board’s belief that new practices, research, and information are introduced in the field with enough frequency that professional development activities should be conducted routinely so that certificants remain current with best practices and emerging knowledge.

To maintain use of the ACAT credentials, certification must be renewed annually and CPE must be reported every three (3) years.


For detailed information regarding continuing education requirements, classes and proration 
click here.

 Keep track of your CPE and download the  ACAT Continuing Professional Education Diary 

The end of the next three-year CPE cycles (when CPE must be reported) is: June 30, 2020