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. (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. (2) Advisory services—no minimum.
3. (3) Management—no minimum.
4. (4) Professional skills development—no minimum.
5. (5) Specialized knowledge and applications—no minimum.
6. (6) Taxation—no minimum.
7. (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.

Authority

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).

Source

The provisions of this § 11.63 adopted September 21, 1979, effective September 22, 1979, 9 Pa.B. 3238; amended December 30, 1994, effective December 31, 1994, 24 Pa.B. 6559; amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7267; amended September 22, 2017, effective January 1, 2018, 47 Pa.B. 5940. Immediately preceding text appears at serial page (364434).

Cross References

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).