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It regulates use of the CPA and LPA titles in the public interest and sets duties to maintain public confidence through current knowledge, skills, and abilities. The chapter defines continuing professional education (CPE), training formats (live instruction, in-house/on-site, formal programs, self-study), and distinguishes technical versus nontechnical professional skills. It also explains applicability, that CPE completion is required for renewal, and outlines costs and baseline education hour requirements.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/accountancy-chapter-10-continuing-education/394504/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/accountancy-chapter-10-continuing-education/394504.png","ImageObject",300,407,{"name":92,"@type":93},"Aria","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of continuing education under this chapter?","Question",{"text":113,"@type":114},"Continuing education is required to maintain and improve the knowledge, skills, and abilities of CPAs and LPAs and to uphold ethical responsibilities to the public and the profession.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does the chapter define continuing professional education (CPE)?",{"text":118,"@type":114},"CPE is education acquired by a licensee to maintain, improve, or expand skills and knowledge from initial licensure or to develop new and relevant skills and knowledge.",{"name":120,"@type":111,"acceptedAnswer":121},"Is completion of CPE required for renewing a CPA or LPA certificate or license?",{"text":122,"@type":114},"Yes. Completion of continuing professional education is a condition precedent to the renewal of the certificate or license.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394504,1790528123,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":46,"preview_page_count":4},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","IAC 2/5/25 Accountancy[193A] Ch 10, p.1  \nCHAPTER 10  \nCONTINUING EDUCATION  \n[Prior to 7/13/88, see Accountancy, Board of[10]]  \nChapter rescission date pursuant to Iowa Code section 17A.7: 4/10/29  \n193A—10.1(542) Scope. The right to use the title “Certified Public Accountant” and “Licensed Public Accountant” is regulated in the public interest and imposes a duty on accounting professionals to maintain public confidence and current knowledge, skills, and abilities in all areas of services. CPAs and LPAs have to accept and fulfill their ethical responsibilities to the public and the profession regardless of their fields of employment.  \n10.1(1) The development of professional competence involves a continued commitment to learning and professional improvement. A CPA and an LPA performing professional services need to have a broad range of knowledge, skills and abilities. A program that promotes professional competence in the practice of accountancy is defined as one that refers to the process, methods, or principles of accounting or is directly related to the CPA’s and LPA’s employment and is above the level of the CPA’s and LPA’s current knowledge.  \n10.1(2) Acceptable subjects for continuing professional education include accounting, assurance/ auditing, consulting services, specialized knowledge and applications, management, taxation, and ethics. Other subjects, including nontechnical professional skills, may be approved by the board if they maintain or improve CPAs’ and LPAs’ competence in their current employment.  \n[ARC 7686C, IAB 3/6/24, effective 4/10/24]  \n193A—10.2(542) Definitions. The following definitions apply to the rules of this chapter.  \n“Continuing professional education (CPE)” means education that is acquired by a licensee in order to maintain, improve, or expand skills and knowledge present at initial licensure or to develop new and relevant skills and knowledge.  \n“Firm meeting” means a formally arranged gathering/assembly of staff or management groups or both to inform them of administrative matters.  \n“Formal program” means a structured learning activity based on clearly defined learning objectivesand outcomes that articulate achievable knowledge, skills and abilities.  \n“In-house or on-site training” means a formally organized professional educational program sponsored by the employer.  \n“Live instruction” means an educational program delivered in a classroom setting or through videoconferencing whereby the instructor and student carry out essential tasks while together. Examples include distance learning and webcasts.  \n“Nontechnical professional skills” means formal programs of learning that contribute to the professional competence of a certificate holder or license holder in fields of study that indirectly relate to the holder’s field of business. “Nontechnical professional skills” includes, but is not limited to, the following programs or courses:  \n1. Communication;  \n2. Interpersonal management;  \n3. Leadership and personal development;  \n4. Client and public relations;  \n5. Practice development;  \n6. Marketing;  \n7. Motivational and behavioral; and  \n8. Speed reading and memory building.  \n“Qualified instructor” means an individual whose training and experience adequately prepares the individual to carry out specified training assignments.  \nCh 10, p.2 Accountancy[193A] IAC 2/5/25  \n“Self-study” means a computer-generated program or written materials or exercises intended for selfstudy that do not include simultaneous interaction with an instructor but do include tests transmitted to the provider for review and grading.  \n“Technical professional skills” means formal programs of learning that contribute to the professional competence of a certificate holder or license holder in fields of study that directly relate to the holder’s field of business.“Technical professional skills” includes, but is not limited to, the following programs or courses:  \n1. Auditing standards or procedures;  \n2. Compil","cbCaiu9JuK3r4m7B","https://ap.wps.com/l/cbCaiu9JuK3r4m7B","pdf",168669,"English","# Continuing Education\n## 10.1 Scope\n## 10.2 Definitions\n## 10.3 Applicability\n## 10.4 Cost of Continuing Professional Education\n## 10.5 Basic Continuing Professional Education","[{\"question\":\"What is the purpose of continuing education under this chapter?\",\"answer\":\"Continuing education is required to maintain and improve the knowledge, skills, and abilities of CPAs and LPAs and to uphold ethical responsibilities to the public and the profession.\"},{\"question\":\"How does the chapter define continuing professional education (CPE)?\",\"answer\":\"CPE is education acquired by a licensee to maintain, improve, or expand skills and knowledge from initial licensure or to develop new and relevant skills and knowledge.\"},{\"question\":\"Is completion of CPE required for renewing a CPA or LPA certificate or license?\",\"answer\":\"Yes. Completion of continuing professional education is a condition precedent to the renewal of the certificate or license.\"}]","Accountancy - Chapter 10 - Continuing Education | PDF",1790404700]