Louisiana CPE Requirements
BOARD INFORMATION FOR REFERRALS:
State Board of CPAs of Louisiana
601 Poydras Street, Suite 1770
New Orleans, Louisiana 70130
Phone: (504) 566-1244
Fax: (504) 566-1252
Website: www.cpaboard.state.la.us
DO PES COURSES QUALIFY FOR CPE IN THE STATE OF LOUISIANA? YES!
The board has no formal sponsor registration requirements. Self-study courses developed by or registered with the AICPA, NASBA or a State Society of CPAs are acceptable as continuing education. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Louisiana without any problems.
LICENSE RENEWAL INFORMATION:
- 80 hours of CPE within a rolling 2 calendar year period - each year when the licensee renews, they must show 80 hours total over the last two years.
- 20 hour minimum of CPE each year (Board recommends 40 hours / year)
- Accounting and Auditing requirement - CPAs who participate in attest engagements (compilation, review, audit and agreed-upon procedures) during the calendar year must earn and report at least 8 hours of CPE in Accounting and Auditing courses for that same calendar year.
- Maximum of 20 hours / calendar year in Personal Development.
- ETHICS: For the 2024 reporting period: every CPA who is subject to the mandatory CPE requirement will need to complete a Board approved 3-hour ethics course. General ethics is not acceptable. PES does not have a course to fulfill this requirement, please visit the Board's website listed above for a list of approved ethic courses.
LICENSE EXPIRATION INFORMATION:
- Registrant must register annually by 12/31.
CPE COMPLETION DUE BY:
- CPE will be reported annually with the renewal – completed by 12/31, reported by 01/31
SELF STUDY CREDIT HOURS:
Credits granted for PES courses are based on the AICPA and NASBA statement of standards which grant 1 CPE credit for every 50-minutes of study time. Louisiana recognizes the same credit measurement for "interactive" self-study courses. For a course to be deemed "interactive" it must be from a CPE sponsor that is registered with NASBA. PES is a NASBA registered sponsor.
MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:
Accounting and Auditing, Consulting, Taxation, Management, Specialized Knowledge and Applications, Personal Development, and Professional Ethics. The responsibility for substantiating that a particular program is acceptable and meets the requirements rests solely upon the registrant.
NASBA FIELD OF STUDY SYNOPSIS: The fields of study specifically listed by the Board can all be equated to a NASBA field of study. Therefore all fields of study noted on PES certificates of completion can be reported on the Louisiana CPE renewal form.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 4.2.2024