AICPA - EBPAQC CPE Requirements
Last updated
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- Credit hours required
- 8 hours
- Reporting period
- Triennial
- Reporting deadline
- Refer to "Start Date" above
- Carryover
- Not permitted
- Official source
- AICPA - EBPAQC board site →
Regulator Details
Contact Information
How to reach the regulator directly.
AICPA - Employee Benefit Plan Audit Quality Center
1455 Pennsylvania Avenue N.W.
Washington, D.C. 20005
Tel: (888) 777-7077
Email: ebpaqc@aicpa.org
Links
The regulator's own published rules and related resources.
Core Requirements
Credit Hours Required
The total continuing education hours required.
8 hours.
Breakdown of Specific Requirements
The detailed rules behind that total -- category minimums, ethics, and other conditions.
Individuals signing audit opinions and individuals managing ERISA employee benefit plan audit engagements, must complete a minimum of 8 hours of employee benefit plan-specific continuing professional education (CPE).
Cycling Period
How the reporting cycle is structured.
Triennial.
Start Date
When a reporting cycle begins.
For an individual signing audit opinions and an individual managing ERISA employee benefit plan audit engagements, the individual must complete a minimum of 8 hours of employee benefit plan-specific continuing professional education (CPE) within the three year period (or within the firm's or individual's most recent CPE period ending within the three year period) prior to signing an ERISA employee benefit plan audit opinion or managing an ERISA employee benefit plan audit engagement. Thereafter, the individual must have a minimum of 8 hours of employee benefit plan-specific CPE every three years (or within the firm's or individual's CPE period covering a three year period) where an individual continues in this capacity for ERISA employee benefit plan audits. (Program must be in place at admission; CPE requirement must be met in the firms or individual's first CPE cycle ending after admission date.)
Deadlines & Reporting
Reporting Method
How completed credits are reported to the regulator.
CPE compliance will be subject to peer review.
Reporting Date
The renewal or reporting deadline.
Refer to "Start Date" above.
Enforcement not addressed by regulator
What happens if the requirement is not met.
Not specified.
Exceptions & Special Cases
Requirements for New Licensees not addressed by regulator
Reduced or prorated requirements for a first renewal.
Not specified.
Requirements for Non-residents not addressed by regulator
Rules for professionals licensed elsewhere.
Not specified.
Exemptions not addressed by regulator
Who may be excused from all or part of this requirement.
Not specified.
Carryover Credit
Whether unused credits can apply to the next period.
Not permitted.
About this summary
Prepared and maintained by CeriFi CPEdge, which has tracked CPE rules for over 20 years, covering 76 accountancy regulators — all 50 state boards of accountancy, the District of Columbia, Puerto Rico and Guam, plus national bodies and professional designations including NASBA, PCAOB, Yellow Book, CFP, IRS Enrolled Agents and CTEC.
Each regulator is tracked across 44 distinct rule areas — credit categories, compliance periods, format limits, carryover, new-licensee provisions, reporting method and provider-approval requirements. When a board changes its rules the rule set is updated, and where the published wording is ambiguous CeriFi confirms the interpretation with the board directly.
Always verify against the regulator’s own published rules — see official links above.
Other CPE Requirements
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- District of Columbia
- Guam
- Puerto Rico
- Accredited in Business Valuation (ABV - AICPA)
- AICPA
- AICPA - Certified in Financial Forensics (CFF)
- Assoc. Cert. Fraud Examiners (CFE)
- Assoc. of Gov. Accountants (CGFM)
- Certified Financial Manager (CFM)
- Certified Financial Planner (CFP)
- Certified Information Systems Auditor (CISA)
- Certified Insolvency and Restruct. Advisor (CIRA)
- Certified Internal Auditor (CIA)
- Certified Investment Management Analyst (CIMA)
- Certified Management Accountant (CMA)
- CTEC - California Registered Tax Preparer (CRTP)
- IRS Enrolled Agents
- IRS Non-Credentialed Return Preparer (NCRP)
- NASBA Registry
- Nat. Assoc. Cert. Valuation Analysts (CVA / AVA)
- PCAOB
- Wisconsin Institute of CPAs
- Yellow Book
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This rule summary was prepared solely by CeriFi and is not endorsed, reviewed, or approved by your State Board of Accountancy. While CeriFi takes great strides to accurately convey the CPE rules and requirements in a readily accessible and easy-to-understand format, this summary does not in any way represent or replace the official rules of the regulating authority. Thus, these summaries are not to be relied upon as a substitute for the official rules and regulations of the regulating authority. CeriFi does not warrant the accuracy of this rule summary and CeriFi may not be held liable for any damages as a result of any reliance upon it.