Ariz. Admin. Code § R4-1-453 - Continuing Professional Education
A. Measurement
Standards. The Board shall use the following standards to measure the hours of
credit given for CPE programs completed by an individual registrant.
1. CPE credit shall be given in one-fifth or
one-half increments for periods of not less than one class hour except as noted
in paragraph 8. The computation of CPE credit shall be measured as follows:
a. A class hour shall consist of a minimum of
50 continuous minutes of instruction
b. A half-class hour shall consist of a
minimum of 25 continuous minutes of instruction
c. A one-fifth class hour shall consist of a
minimum of 10 continuous minutes of instruction.
2. Courses taken at colleges and universities
apply toward the CPE requirement as follows:
a. Each semester - system credit hour is
worth 15 CPE credit hours,
b. Each
quarter - system credit hour is worth 10 CPE credit hours, and
c. Each noncredit class hour is worth one CPE
credit hour.
3. Each
self-study program hour is worth one CPE credit hour.
4. Acting as a lecturer or discussion leader
in a CPE program, including college courses, may be counted as CPE credit. The
Board shall determine the amount of credit on the basis of actual presentation
hours, and shall allow CPE credit for preparation time that is less than or
equal to the presentation hours. A registrant may only claim as much
preparation time as is actually spent for a presentation. Total credit earned
under this subsection for service as a lecturer or discussion leader, including
preparation time may not exceed 40 credit hours of the renewal period's
requirement. Credit is limited to only one presentation of any seminar or
course with no credit for repeat teaching of that course.
5. The following may be counted for a maximum
of 20 hours of CPE credit during each renewal period.
a. Credit may be earned for writing and
publishing articles or books that contribute to the accounting profession and
is published by a recognized third-party publisher of accounting material or a
sponsor as long as it is not used in conjunction with a seminar.
b. Credit may be earned for the writing or
development of online course curriculum for undergraduate, graduate, or
doctoral education that contribute to the accounting profession.
c. Two credit hours will be given for each
3,000 words of original material written or developed into curriculum.
Materials must be at least 3,000 words in length. Multiple authors may share
credit for material written or developed into curriculum.
6. A registrant may earn a combined maximum
of 40 hours of CPE credit under subsections (A)(4) and (5) above during each
renewal period.
7. A registrant may
earn a maximum of 20 hours of CPE during each renewal period by completing
introductory computer-related courses. Computer-related courses may qualify as
consulting services pursuant to subsection (C).
8. A registrant may earn a maximum of 4 hours
of CPE during each renewal period by completing nano-learning courses. A
nanolearning program is a tutorial program designed to permit a participant to
learn a given subject in a ten-minute time-frame through the use of electronic
media and without interaction with a real time instructor.
9. CPE credit shall be given in one-fifth or
one-half hour increments if the CPE is a segment of a continuing series related
to a specific subject as long as the segments are connected by an overarching
course that is a minimum of one hour and taken within the same CPE reporting
period.
10. Credit shall not be
allowed for repeat participation in any seminar or course during the
registration period.
B.
Programs that Qualify. CPE credit may be given for a program that provides a
formal course of learning at a professional level and contributes directly to
the professional competence of participants.
1. The Board shall accept a CPE course as
qualified if it:
a. Is developed by persons
knowledgeable and experienced in the subject matter,
b. Provides written outlines or full
text,
c. Is administered by an
instructor or organization knowledgeable in the program, and
d. Uses teaching methods consistent with the
study program.
2. The
Board shall accept a self-study program which includes online or computer based
programs if the sponsors maintain written records of each student's
participation and records of the program outline for three years following the
conclusion of the program.
3. An
ethics program taught or developed by an employer or co-worker of a registrant
does not qualify for the ethics requirements of subsection
(C)(4).
C. Hour
Requirement. As a prerequisite to registration pursuant to A.R.S. §
32-730(C) or to reactivate from inactive status pursuant to A.R.S. §
32-732(A), a registrant shall complete the CPE requirements during the two-year
period immediately before registration or application respectively as specified
under subsections (C)(1) through (C)(5). For registration periods of less than
two years CPE may be prorated by quarter, with the exception of ethics.
1. A registrant whose last registration
period was for two years shall complete 80 hours of CPE.
2. A registrant shall complete a minimum of
40 hours in the subject areas of accounting, auditing, taxation, business law,
or consulting services with a minimum of 16 hours in the subject areas of
accounting, auditing, or taxation.
3. A registrant shall complete a minimum of
16 of the required hours:
a. In a classroom
setting,
b. Through an interactive
live webinar, or
c. By acting as a
lecturer or discussion leader in a CPE program, including college
courses
4. A registrant
shall complete four hours of CPE in the subject area of ethics. The four hours
required by this subsection shall include a minimum of one hour of each of the
following subjects:
a. Ethics related to the
practice of accounting including the Code of Professional Conduct of the
American Institute of Certified Public Accountants, and
b. Board statutes and administrative
rules.
5. A registrant
shall report, at a minimum, the CPE hours required for the registration
period.
6. CPE hours completed for
a registration period may not be used for a subsequent registration period in
any of the following instances:
a. To vacate a
suspension for nonregistration,
b.
To vacate a suspension for noncompliance with CPE requirements, or
c. To comply with a granted CPE
extension.
7. As a
prerequisite to reactivate from retired status or reinstate from cancelled,
expired, relinquished or revoked status, a registrant or an applicant shall
complete up to 160 hours of CPE during the four-year period immediately before
application to reactivate or reinstate. For periods of less than four years CPE
may be prorated by quarter, with the exception of ethics.
a. A registrant or an applicant shall
complete a minimum of 80 hours in the subject areas of accounting, auditing,
taxation, business law, or consulting services with a minimum of 32 hours in
the subject areas of accounting, auditing or taxation.
b. A registrant or an applicant shall
complete a minimum of 32 hours of the required hours:
i. In a classroom setting,
ii. Through an interactive live webinar,
or
iii. By acting as a lecturer or
discussion leader in a CPE program, including college
courses.
c. A registrant
or an applicant shall complete CPE in the subject area of ethics. Four hours of
ethics CPE shall be required if 1 - 24 months have passed since the last
registration due date for which CPE was completed. Eight hours of ethics CPE
shall be required if 25 - 48 months have passed since the last registration due
date for which CPE was completed. The hours required by this subsection shall
include a minimum of one hour of each of the following subjects. The following
subjects shall be completed during the two-year period immediately preceding
application for reactivation or reinstatement:
i. Ethics related to the practice of
accounting including the Code of Professional Conduct of the American Institute
of Certified Public Accountants; and
ii. Board statutes and administrative
rules.
D. Reporting: A registrant or an applicant
for reactivation or reinstatement, a registrant who is subject to an audit, or
a registrant completing their registration must report the following details
about their completed CPE:
1. Sponsoring
organization,
2. Number of CPE
credit hours,
3. Title of program
or description of content,
4. Dates
attended,
5. Subject, and
6. Method.
E. In addition to the information required
under subsection (D), a registrant or an applicant for reactivation or
reinstatement from cancelled, expired, relinquished or revoked status, or a
registrant subject to a CPE audit pursuant to subsection (G) shall provide the
Board the following CPE records at its request: copies of transcripts, course
outlines, and certificates of completion that include registrant's name, course
provider or sponsor, course title, credit hours, and date of
completion.
F. CPE Record
Retention: A registrant shall maintain CPE records for three years from the
date the registration was dated as received by the Board the following
documents for all CPE completed for the registration period, even if not
reported on the registration: transcripts, course outlines, and certificates of
completion that include registrant's name, course provider or sponsor, course
title, credit hours, and date of completion.
G. CPE audits: The Board, at its discretion,
may conduct audits of a registrant's CPE and require that the registrant
provide the CPE records that the registrant is required to maintain under
subsection (F) to verify compliance with CPE requirements.
H. The Board may grant a full or partial
exemption from CPE requirements on demonstration of good cause for a disability
for only one registration period.
I. A non-resident registrant seeking renewal
of a certificate in this state shall be determined to have met the CPE
requirements of this rule by meeting the CPE requirements for renewal of a
certificate in the jurisdiction in which the registrant's principal place of
business is located.
1. Non-resident
applicants for renewal shall demonstrate compliance with the CPE renewal
requirements of the jurisdiction in which the registrant's principal place of
business is located by signing a statement to that effect on the renewal
application of this state.
2. If a
non-resident registrant's principal place of business jurisdiction has no CPE
requirements for renewal of a certificate or license, the non-resident
registrant must comply with all CPE requirements for renewal of a certificate
in this state.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.