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Rolling Three-Year Reporting Requirement


When planning your CPE activities, it is tempting to focus only on the current year’s coursework. Remember though, that the CPE hours you earn in 2014 count not only toward your 2014 reporting requirement, but also contribute to the following three reporting periods:


2012 – 2014                2013 – 2015                2014 – 2016


To avoid falling out of compliance with your reporting, and facing possible enforcement actions, plan your CPE efforts to meet the following requirements:


  • A minimum of 20 hours must be reported in any single year
  • A minimum of 120 hours must be reported in each rolling three-year reporting period
  • A minimum of four (4) hours of Ethics must be earned in each rolling three-year reporting period
  • Specific requirements may apply if you are involved in compilation engagements
  • Specific requirements apply if you are a permit holder working in industry


New Rules for CPE and Compilations


Any CPA/PA involved in the supervision or review of compilation engagements for third party reliance must earn/report at least four (4) hours of Compilation CPE. To satisfy the requirement, the coursework must cover compilations specifically. Courses in Compilation and Review will not satisfy the reporting requirement.

The compilation CPE reporting requirement is waived if the certificate holder works for a firm currently enrolled in a peer review program with an approved sponsor, or is a sole proprietor currently enrolled in a peer review program with an approved sponsor.


Working in Industry?

If you are a CPA/PA working in industry, and holding a permit to practice, you are required to complete at least seventy two (72) hours of the one hundred twenty (120) hours you report for each rolling three-year reporting period in subjects related to the practice of public accounting. At least eight (8) hours per calendar year must be in the areas of taxation, assurance, or accounting.

All documents are available as PDF files unless otherwise indicated.

CPE Manager (MS Excel file)

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Special Announcements

  • Notice to all Inactive, Retired, or Disabled Registrants

    All inactive, retired, or disabled registrants must immediately notify the OAB and complete CPE if they start working in an area associated with accounting work, whether for the public or in private industry.

  • **New** - Manage your annual CPE reporting using the OAB's new CPE Manager. Download a copy to your local PC. You can find the link under the FORMS or the CPE tab on the left navigation bar.

  • I am in Industry or Government. Do I need CPE?

    Click here for more information

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