CPE Exemption and Return to Active Status Requirements
CPE Exemptions
CPE exemptions are available based on the following statuses. All registrants claiming an exemption from CPE must have an approved affidavit on file with the Board. Registrants cannot hold an active permit to practice public accounting while claiming an exemption. Please note the exemption is for CPE reporting only. Your CPA Certificate will remain Active and fee payment is required annually. For CPA Certificate status changes please visit the Licensing section.
Disabled from all forms of employment – must provide supporting documentation from a physician or social security administration.
Active military – must provide a copy of active orders.
Inactive - not performing any type of work associated with accounting or not employed.
Retired - from all forms of employment.
CPE Reciprocity - residing, licensed and CPE compliant in another jurisdiction.
CPE Exemption Affidavit (Fillable PDF)
Return to Active Status (RTAS)
If at any time your status changes and you are no longer eligible for a CPE exemption, you will be required to complete a Return to Active Status process. Briefly summarized, you must complete 40 CPE hours for each year you claimed an exemption, up to 120 CPE hours. 40 CPE hours are due within 60 days of your return date and the remaining hours are due within one year.
