NASBA National Association of State Boards of Accountancy

NASBA, AICPA Release Exposure Draft of Proposed Revisions to CPE Standards

CPE Standards

NASBA and the American Institute of CPAs (AICPA) have released for public comment an exposure draft of proposed changes to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards).

Published jointly by NASBA and the AICPA, the CPE Standards provide the framework for the development, presentation, measurement, and reporting of CPE programs. The proposed revisions are designed to address emerging learning methods, further clarify credit-awarding mechanisms, and ensure continuing professional education remains relevant and responsive to evolving professional practice needs.

“These proposed revisions reflect the hard work and collaboration of the CPE Standards Working Group, NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee, as well as input from stakeholders across the profession,” said Erin Scruggs, Associate Director of NASBA’s National Registry. “As learning technologies and delivery methods evolve, it is essential that the Standards adapt to maintain the quality and integrity of CPE.”

“By engaging in ongoing education, CPAs are empowered to adapt to change, uphold the highest standards of service, and foster lasting trust with those they advise. Lifelong learning not only enhances individual expertise but also strengthens the accounting profession’s ability to support resilient financial systems and global progress,” said Barbara Andrews, the AICPA’s Senior Director of Learning, Conferences, Online Events, and Technical Publications.

Below are relevant documents for review and download.

CPE Standards - Redline Edits

The comment period for the Exposure Draft closed on 12/16/25. Thank you to everyone that provided feedback on the proposed changes to the Statement on Standards for Continuing Professional Education that were posted in September. The CPE Standards Working Group will review the comments provided in the coming weeks to determine if any additional changes are needed before moving the proposed changes forward for approval by NASBA and the AICPA.