[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-180177-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-180177-en":131},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","cpe-requirements-for-certified-public-accountants-public-accountants","CPE Requirements for Certified Public Accountants & Public Accountants","","This document outlines the Continuing Professional Education (CPE) requirements for Certified Public Accountants and Public Accountants. It details the 2-year biennial CPE reporting period, which runs from January 1st to December 31st of ODD numbered years. All licensees must meet an 80-hour CPE requirement per biennial period, with a minimum of 20 hours annually. Four of the 80 hours must be dedicated to Professional Ethics, which can be obtained at any time and does not need to be specific to Pennsylvania. Tax CPE has no minimum requirement as of January 1, 2018, formerly being 8 hours. Professional Development CPE, formerly 'Other' CPE, forms the majority of the requirement and can include topics relevant to the licensee's practice, such as A&A (non-attest practitioners), Tax, Advisory Services, Management, Professional Skills Development, and Specialized Knowledge & Applications. For licensees providing attest services, a minimum 24-hour A&A CPE is mandatory (formerly 16 hours), effective January 1, 2020. Those who do not provide attest services have no A&A credit requirement. A snapshot illustrates that licensees providing attest services need 24 hours of A&A, 4 hours of ethics, and 52 hours of professional development, totaling 80 hours. Those not providing attest services require 76 hours of professional development and 4 hours of ethics, also totaling 80 hours. Preparations are explicitly noted as not being part of the attest 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Accountants & Public Accountants\n\n## LICENSE RENEWAL PERIOD\n## APPLICABLE TO ALL LICENSEES\n### 80-hour CPE requirement\n### 20 Hour Annual Minimum\n### Professional Ethics\n### Tax CPE\n### Professional Development CPE\n## APPLICABLE TO LICENSEES PROVIDING ATTEST\n### A&A CPE","[{\"question\":\"What is the total CPE requirement for Certified Public Accountants?\",\"answer\":\"Licensees must obtain 80 hours of qualifying CPE during each 2-year biennial licensing period.\"},{\"question\":\"How many hours of Professional Ethics are required?\",\"answer\":\"Four hours of the 80-hour CPE requirement must be in Professional Ethics.\"},{\"question\":\"What is the A\\u0026A CPE requirement for those providing attest services?\",\"answer\":\"Licensees who provide attest services must have a minimum 24-hour A\\u0026A CPE requirement, effective January 1, 2020.\"}]","CPE Requirements for Certified Public Accountants & Public Accountants | PDF"]