Author: Caleb Raymer, Manager, Rules Engine Service
When a person becomes a licensed CPA, they must renew their license based on their jurisdiction’s renewal schedule. This could be annually, biennially or triennially. As a condition for license renewal, each jurisdiction requires that CPAs take a certain amount of continuing professional education (CPE) within a prescribed time frame. The deadline for meeting a board’s CPE requirement and the deadline to renew a license can be the same or may be on different schedules.
An example of a licensure deadline and CPE deadline matching can be seen in Tennessee. Tennessee licensees are required to renew their license every two years by December 31, in even-numbered years (if they have an even license number) or in odd-numbered years (if they have an odd license number). The Tennessee CPE deadline matches their license renewal deadline in that the licensee must earn their required CPE in the two years preceding their license renewal date of December 31.
In contrast, an example of a licensure deadline and CPE deadline on different schedules can be seen in Kentucky. Kentucky licensees are required to renew their license every two years by August 1, in even-numbered years (if they have an even license number) or in odd-numbered years (if they have an odd license number). However, the Kentucky CPE deadline is not their renewal date of August 1. Instead, licensees must meet their CPE requirements during the two years prior to December 31, preceding their renewal date. Therefore, if a CPA’s license renewal date is August 1, 2023, then the CPE requirements must be met by December 31, 2022.
Because the CPE deadline may be prior to the licensure deadline, CPAs should be aware of both deadlines. This way, when they renew their license, they will be compliant with their CPE requirements. To review the CPE reporting period and License Renewal period deadlines for your jurisdiction, visit your Board of Accountancy’s website and review their regulations. Information is also available on the NASBA National Registry of CPE Sponsors website (https://www.nasbaregistry.org/cpe-requirements).
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