Section 11.63. CPE subject areas; relevance to professional competence

(a) The CPE hours required under § 11.62 (relating to CPE requirement for issuance of license; waiver or extension) must be in the following subject areas and with the following minimum hours as noted:

(1) Accounting and attest—minimum of 16 CPE hours.

(2) Advisory services—no minimum.

(3) Management—no minimum.

(4) Professional skills development—no minimum.

(5) Specialized knowledge and applications—no minimum.

(6) Taxation—minimum of 8 CPE hours.

(7) Professional ethics—minimum of 4 CPE hours (effective as a condition of obtaining a license for the 2014-2015 license period and thereafter).

(b) The CPE hours required under § 11.62 must be relevant to maintaining the professional competence of a certified public accountant or public accountant. Practice building and office management are not acceptable CPE subject areas.

The provisions of this § 11.63 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 pages (342099) to (342100).

Notation

Authority

The provisions of this § 11.63 amended under sections 3(a)(10) and 8.2 of the CPA Law (63 P. S. § § 9.3(a)(10) and 9.8b).

Cross References

This section cited in 49 Pa. Code § 11.61 (relating to scope); 49 Pa. Code § 11.62 (relating to CPE requirement for issuance of license; waiver or extension); 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); 49 Pa. Code § 11.71 (relating to responsibilities of CPE program sponsor); and 49 Pa. Code § 43b.10a (relating to schedule of civil penalties—accountants).