49 Pa. Code § 11.63 - CPE subject areas; relevance to professional competence

(a) The CPE hours required under § 11.62 (relating to CPE requirement for issuance of license; waiver or extension) must be in the following subject areas and with the following minimum hours as noted:

(1) Accounting and attest-minimum of 24 CPE hours if participating in attest activity; otherwise no minimum. A licensee who supervises attest services and signs an accountant's report for attest services may also need to complete additional CPE as provided in § 11.23a (relating to competence to supervise attest services).

(2) Advisory services-no minimum.

(3) Management-no minimum.

(4) Professional skills development-no minimum.

(5) Specialized knowledge and applications-no minimum.

(6) Taxation-no minimum.

(7) Professional ethics-minimum of 4 CPE hours (effective as a condition of obtaining a license for the 2014-15 license period and thereafter).

(b) The CPE hours required under § 11.62 must be relevant to maintaining the professional competence of a certified public accountant or public accountant.

Notes

49 Pa. Code § 11.63

The provisions of this § 11.63 adopted September 21, 1979, effective 9/22/1979, 9 Pa.B. 3238; amended December 30, 1994, effective 12/31/1994, 24 Pa.B. 6559; amended November 30, 2012, effective 12/1/2012, 42 Pa.B. 7267; amended September 22, 2017, effective 1/1/2018, 47 Pa.B. 5940.

The provisions of this § 11.63 amended under sections 3(a)(10)-(12) and 8.2 of the CPA Law (63 P.S. §§ 9.3(a)(10)-(12) and 9.8b).

This section cited in 49 Pa. Code § 11.23a (relating to competence to supervise attest services); 49 Pa. Code § 11.61 (relating to scope); 49 Pa. Code § 11.62 (relating to CPE requirement for issuance of license; waiver or extension); 49 Pa. Code § 11.67 (relating to reporting of CPE hours); 49 Pa. Code § 11.68a (relating to disciplinary action for failure to comply with CPE requirements); 49 Pa. Code § 11.71 (relating to responsibilities of CPE program sponsor); and 49 Pa. Code § 43b.10a (relating to schedule of civil penalties-accountants).