1. (a) The following are acceptable forms of documentation of CPE hours:

   1. (1) A certificate of completion issued by the CPE program sponsor. A consolidated certificate of completion for multiple CPE programs is acceptable as long as it includes the information in subparagraphs (i)—(vii). The certificate must set forth the following:

      1. (i) The CPE program sponsor’s name.
      2. (ii) The CPE program sponsor’s approval number issued by the Board, NASBA or another state’s accountancy regulatory body, as applicable.
      3. (iii) The title of the program.
      4. (iv) The location of the program, if a group study program, or a statement indicating whether the program is an interactive or noninteractive individual study program.
      5. (v) The recommended CPE hours and relevant CPE subject area (for example, accounting and attest, taxation or professional ethics).
      6. (vi) The name of the participant.
      7. (vii) The name and signature of the CPE program sponsor’s representative.
   2. (2) A certified academic transcript from an accredited college or university if the CPE hours claimed are in a course taken for credit at the college or university.
   3. (3) If a certificate of completion from the CPE program sponsor is not available for a group study program, a participant may submit an attendance verification form, signed by the participant and containing the information in paragraph (1)(i)—(vi) together with copies of the program materials.
   4. (4) A signed statement from the CPE program sponsor’s representative, containing the information in paragraph (1)(i)—(vi), that verifies the participant’s service as an instructor.
   5. (5) A copy of each article, book or other publication for which an individual claims CPE hours as an author.
2. (b) An individual shall retain the documentation in subsection (a) for 5 years after the date of completion of each CPE program or the date of publication of each article, book or publication authored.

Authority

The provisions of this § 11.68 amended under sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. § § 9.3(a)(10) and 9.8b).

Source

The provisions of this § 11.68 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. Immediately preceding text appears at serial page (342101).

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 § 11.67 (relating to reporting of CPE hours); 49 Pa. Code § 11.68a (relating to disciplinary action for failure to comply with CPE requirements); and 49 Pa. Code § 11.71 (relating to responsibilities of CPE program sponsor).