NASBA and AICPA Announce Final Approval of Revisions to CPE Provider Standards

NASHVILLE, TN and NEW YORK, NY (January 24, 2012) – The Boards of Directors for both the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) today announced final approval of the proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards), the framework for the development, presentation, measurement and reporting of CPE programs.

The approval comes following a collaborative analysis of the Standards by a joint AICPA/NASBA CPE Standards Committee and an extended public comment period of the Standards exposure draft. Overall, the submitted comments did not result in major changes or revisions to the Exposure Draft of the Standards. The most significant change to the Exposure Draft was to provide additional time on the front end for the implementation of the revised Standards.

The revised Standards will be effective as follows:

  • For group programs and independent study – July 1, 2012
  • For self-study programs in development as of December 31, 2011 and/or being published for the first time – July 1, 2012
  • For self-study programs already in existence as of December 31, 2011 – March 1, 2014

The newly revised Standards will provide flexibility for innovation in learning techniques and allow for future considerations around outcome-based learning. Significant revisions are in the areas of group internet-based learning and self-study programs; issuance requirements for half credits under self study programs; promotional/course announcement information for in-house training programs and alternate methods for calculating CPE credits for self-study programs.

More information about the Standards and the implementation process is available on NASBA’s Learning Market website and the AICPA website.

Celebrating more than 100 years of service, the National Association of State Boards of Accountancy (NASBA) serves as a forum for the nation’s state boards of accountancy, which administer the Uniform CPA Examination, license over 650,000 certified public accountants and regulate the practice of public accountancy in the United States.

NASBA’s mission is to enhance the effectiveness of state boards of accountancy in meeting their regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, Tenn., with a satellite office in New York, N.Y. and an International Call Center and Computer Testing Center in Guam. To learn more about NASBA, visit

The American Institute of Certified Public Accountants ( is the world’s largest association representing the accounting profession, with nearly 370,000 members in 128 countries. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting; membership is also available to accounting students and CPA candidates. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination.

The AICPA maintains offices in New York, Washington, D.C., Durham, N.C., Ewing, N.J. and Lewisville, Texas.

Media representatives are invited to visit the AICPA Press Center at

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NASBA and AICPA Announce Final Approval of Revisions to CPE Provider Standards


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