Louisiana CPA CPE Requirements

How to reach the regulator directly.

State Board of CPAs of Louisiana
601 Poydras Street, Suite 1770
New Orleans, LA 70130

Tel: (504) 566-1244
Fax: (504) 566-1252

Email: sitemaster@cpaboard.state.la.us

The regulator's own published rules and related resources.

State Board of Certified Public Accountants of Louisiana

The total continuing education hours required.

Effective September 20, 2015: Beginning January 1, 2016, 80 hours of continuing professional education (CPE) within a rolling two (2) year calendar period.

Prior to January 1, 2016: Each certificate holder shall participate in at least 120 hours of continuing professional education (CPE) every three years.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Minimum Requirement:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Each certificate holder shall participate in a minimum of 20 hours of continuing professional education (CPE) annually.

Prior to January 1, 2016: There was no annual minimum requirement.

Accounting & Auditing Requirements:

Effective September 20, 2015 / Updated October 20, 2017: Beginning with the January 1, 2016 Annual Period: Certificate holders who participate in one or more attest engagements during the calendar year shall complete at least 8 hours (20 percent prior to 10/20/2017) of the required hours in the subject area of Accounting and Auditing (refer to "General Characteristics of Accredited Education" below) in fulfilling this requirements. Certificate holders participating in attest engagements include those responsible for conducting substantial portions of the procedures and those responsible for planning, directing, or reporting on attest engagements. Persons who "plan, direct, and report" generally include the in-charge accountant, the supervisor or manager, and the firm owner who signs or authorizes someone to sign the attest engagement report on behalf of the firm.

Prior to January 1, 2016: Certificate holders who participate in attest engagements shall complete at least 20% of the required hours in Accounting & Auditing subjects. Certificate holders participating in attest engagements include those responsible for conducting substantial portions of the procedures and those responsible for planning, directing, or reporting on attest engagements. Persons who 'plan, direct, and report' generally include the in-charge accountant, the supervisor or manager, and the firm owner who signs or authorizes someone to sign the attest engagement report on behalf of the firm.

LA Approved Professional Ethics Requirement:

Effective October 20, 2017: All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the board, the contents of which must have been pre-approved by the board.

• November 11, 2020: Notes from CeriFi: The LA Board has allowed an automatic extension to all LA CPAs to June 30, 2021 to complete their 2020 CPE requirements (that would normally be due on 12/31/2020). As a result, the CeriFi CPEdge course “2020 Personal and Professional Ethics for Louisiana CPAs” will continue to be available (and at the LA Board’s request) until June 30, 2021 as well, in the event that you need this ethics course to complete your 2020 requirements.
• Updated December 5, 2019: Notes from CeriFi: AL Approved Professional Ethics must be earned and reported in even numbered years (e.g., 2018, 2020, 2022). Any regulatory or behavioral ethics courses that are not LA-approved professional ethics can be used toward the total CPE requirement, but will not fulfill the LA Approved Professional Ethics requirement. The CeriFi Content distributor will count 'regulatory ethics' and 'behavioral ethics' as 'Other Ethics.' For a list of LA approved professional ethics courses, refer to the LA Board website.

Revised March 2018: CPE Ethics Course: Specific Requirement: Included in the 2018 CPE Report Year is an Ethics requirement. Those licensed CPAs who are subject to mandatory CPE for 2018 will have to complete an approved 3-hour Ethics course (unless the CPA meets the exception for out-of-state CPAs). Refer to "Requirements for Non-Residents" below.

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: All certificate holders who are required to complete CPE shall complete a course in Professional Ethics, the contents of which must have been pre-approved by the board.

• NOTE: June 20, 2017: There is no Professional Ethics requirement for the CPE Reporting Year 2017. The Board will determine the CPE requirement for Ethics for the year 2018 at a later date. (For those who need to earn 4 hours of Professional Ethics to reinstate, refer to the LA Board website for approved courses (http://cpaboard.state.la.us/cpe-continuing-professional-education/).
  • NOTE from CeriFi: As a result of this ruling, and because previously the LA Board had announced that there is no Professional Ethics requirement for 2016, the CPL LA status report has been updated to reflect a zero requirement for regular licensees for the biennial period ending 12/31/2017.
• NOTE: April 8, 2016: CeriFi has confirmed with the LA Board that for 2016, there is no ethics requirement. Also the LA Board is still working on the ethics requirement which will be due by December 31, 2017. Refer to the CPE FAQs on the LA Board website for more information. (http://cpaboard.state.la.us/blog/wp-content/uploads/2010/12/CPE-FAQs-102915.pdf)

Effective February 2011 - December 31, 2015: CPE Ethics Course: Specific requirement: Part of the 2010 - 2012 CPE reporting period is an Ethics requirement. Those licensed CPAs who are subject to mandatory CPE for this three year cycle will have to complete an approved 4-hour ethics course, unless they meet the exception for out-of-state CPAs (refer to "Requirements for Nonresidents").

• NOTE: November 2011: CeriFi has confirmed with the LA Board that the 4-hour ethics requirement must be fulfilled by taking one of the LA Board-approved courses. Refer to the LA Board web page that lists acceptable ethics courses.

Prior to the 2010 - 2012 CPE Reporting Period: All reporting periods shall include at least two hours of Professional Ethics that include a review of the State Board's Rules of Professional Conduct.

• Unlike other CPE courses the Ethics course must be pre-approved by the Board.

Personal Development Limitations:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Personal development hours in excess of 20 hours during a calendar year will be disallowed and cannot be used for CPE credit.

Prior to January 1, 2016: Personal development hours cannot exceed 50 percent of the total qualifying CPE.

How the reporting cycle is structured.

Compliance Period:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: The compliance period for continuing professional education is defined as the two-year period starting January 1, 2016 and ending December 31, 2017. Subsequent compliance periods shall be defined as a rolling two-year period ending on December 31 of each year thereafter (i.e., two-year period ending on December 31, 2018 including years 2017 and 2018, then two-year period ending on December 31, 2019 including years 2018 and 2019, and so forth.)

Prior to January 1, 2016: The first compliance period for continuing professional education was the three-year period ended December 31, 1982, and subsequent compliance periods shall end on December 31 each third year thereafter. The most recent 3-year period was January 1, 2013 - December 31, 2015.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

The responsibility for substantiating that a particular program is acceptable and meets the requirements rests solely upon the certificate holder.

If a certificate holder claims credit on a subject related to his practice or employment as a CPA for an education or training program which does not comply with all applicable CPE requirements, he must retain all relevant information regarding the program in order to provide documentation, in the event that the board requests it, that demonstrates that the program is equivalent to one which meets these CPE requirements. (Examples of such programs are as follows: a specialized or technical program offered through an industry sponsor; a course or training program offered by a governmental agency to various interested groups; and, a program primarily directed to another licensed profession which has its own types of continuing education.)

Reporting Method:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Each certificate holder shall, when applying for certificate renewal, report CPE information in the manner approved by the board.

Prior to January 1, 2016: CPAs with active certificates, in order to renew their licenses, must complete and submit a Continuing Professional Education Reporting Form at the end of each three-year CPE Reporting period. Licensees are required to sign an original CPE form. The CPE Reporting Form is sent to licensees every third year, and will be sent to licensees in November 2015 for the current 2013-15 reporting cycle. The required CPE hours will appear in the renewal notice.

Maintenance of Records and Control:

Effective September 20, 2015: Participants in CPE programs shall retain the documentation of their participation in CPE programs for a period of five years after the end of the calendar year in which the program is completed. Participants in CPE programs shall also retain advance materials, which should include the requirements set forth in §1303.B.1, and other promotional material which reflects the content of a course and the name of the instructor(s) in the event the participant is requested by the board to substantiate the course content.

Acceptable evidence of completion includes, but is not limited to, the following:

1. for group programs, a certificate of attendance or other verification supplied by the sponsor which includes:
   1. sponsorship organization;
   2. name and signature of a sponsor representative;
   3. participant’s name;
   4. location of course;
   5. title and/or description of content;
   6. dates attended; and
   7. the qualifying hours recommended by the course sponsor.
2. For individual study programs, a certificate supplied by the sponsor after satisfactory completion of a workbook, an examination, or an interactive course that confirms the name of the sponsor, name and signature of a sponsor representative, participant’s name, the title and/or description of the course contents, the date of completion and the qualifying hours recommended by the course sponsor;
3. for a university or college course that is successfully completed for credit, an official transcript reflecting the grade earned;
4. for instruction credit, evidence obtained from the sponsor of having been the seminar lecturer or speaker at a program in addition to the items required by §1311.B.1 (No. 1 above); and
5. for published articles, books, or CPE programs, evidence of publication;
6. for completion of exams, evidence of satisfactory completion and qualifying hours of length of exam taken.

The renewal or reporting deadline.

Reporting:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: The CPE must be reported to the Board no later than January 31 after the end of each December 31 calendar year.

Prior to January 1, 2016: The current three (3) year continuing professional education (CPE) reporting period is January 1, 2013 to December 31, 2015, that is, the calendar years 2013 through 2015. 2015 is the third year of the 2013 - 2015 CPE compliance period. The CPE must be reported to the Board no later than January 31 after the end of the 3-year December 31, 2015 compliance period.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to Comply with CPE requirements. A licensee who has renewed an active CPA license but has not satisfied the CPE report requirements shall have their certificate status changed to “CPA inactive” status effective February 1 of the renewal year in which the deficiency occurred. The certificate holder will thus be allowed to register their certificate in inactive status annually until such time as they have satisfied the requirements for reinstatement to active licensure.

Reduced or prorated requirements for a first renewal.

Effective Date for Compliance of Initial Licenses and Reinstatements:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Any individual who obtains an initial certificate or who reinstates his license will not be required to obtain current continuing professional education until the following full calendar year, which will also start the compliance period for that individual as defined in §1301.F.

Professional Ethics Requirements:

Effective October 20, 2017: All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the board, the contents of which must have been pre-approved by the board.

• May 2, 2018: Note from CeriFi: For a list of approved LA ethics courses, refer to the LA Board website: http://cpaboard.state.la.us/cpe-continuing-professional-education/

Revised March 2018: CPE Ethics Course: Specific Requirement: Those licensed CPAs who are subject to mandatory CPE for 2018 (and beyond) will have to complete an approved 3 hour Ethics course.

• May 2, 2018: Note from CeriFi: For a list of approved LA ethics courses, refer to the LA Board website: http://cpaboard.state.la.us/cpe-continuing-professional-education/

Prior to January 1, 2016: As to any individual who obtains an initial certificate or who reinstates his license, the effective date of these requirements shall be January 1, of the first calendar 2 year of the then current CPE compliance period. The hours required are reduced pro rata for the then current CPE compliance period, as follows:

1. an individual initially licensed or reinstating a license during the first calendar year of the then current CPE compliance period shall have an 80 hour requirement;
2. an individual initially licensed or reinstating a license during the second calendar year of the then current CPE compliance period shall have a 40 hour requirement;
3. an individual initially licensed or reinstating a license during the third calendar year of the then current CPE compliance period shall not have any hours required.

• NOTE: November 2011: CeriFi has confirmed with the LA Board that:
  1. Licensed in 2010 (i.e., licensed during the first calendar year of the first three-year CPE compliance period): 80 hours of CPE, which is to include a board-approved 4-hour ethics course.
  2. Licensed in 2011 (i.e., licensed during the second calendar year of the first three-year CPE compliance period): 40 hours of CPE, which is to include a board-approved 4 hour ethics course.
  3. Licensed in 2012 (i.e., licensed during the second calendar year of the first three-year CPE compliance period): No CPE is required, and no ethics CPE is required.

Rules for professionals licensed elsewhere.

Ethics Exception: If you are a CPA who (1) primarily practices or works outside of Louisiana, and (2) you have a valid active CPA license issued by another state board, and (3) that state board has an ETHICS continuing education requirement, then you may report your completion of that ETHICS course(s) instead of one of the Louisiana specific ethics courses.

Who may be excused from all or part of this requirement.

Extensions/Waivers:

The board may at its sole discretion grant extensions of time or waivers to complete the continuing education requirements for hardship situations or for medical reasons. The hardship or incapacity must be sufficiently documented (for example, by appropriate third parties, or by medical providers in the case of a medical issue) in order for the board to consider granting an extension or waiver.

'CPA-Inactive' or 'CPA-Retired' Exemptions:

Updated October 20, 2017: The board may grant an exemption from CPE (in accordance with R.S. 37:76(D)(2)). In order to be granted an exemption, the certificate holder must register in inactive or retired (added October 20, 2017) status (and follow the provisions of §1707.B).

Individuals granted an exception to continuing education requirements (inactive or retired) shall not perform or offer to perform for the public one or more kinds of services involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills and must place the word “inactive” or “retired”, as applicable based on the individual’s registered status, adjacent to their CPA title on any business card, letterhead, or any other document or device. A “CPA-retired” may perform uncompensated volunteer services as long as the individual does not sign any documents related to such services as a CPA.

An individual who held a license on June 17, 1999 or was issued a certificate on or after June 18, 1999 who applies to reinstate a license after having allowed such license or certificate to lapse must present proof, documented in a form satisfactory to the board, that he has satisfied the requirements for continuing professional education for the preceding compliance period as specified by §1301.F (refer to "Cycling Period" above).

Effective Date for Compliance of Initial Licenses and Reinstatements:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Any individual who obtains an initial certificate or who reinstates his license will not be required to obtain current continuing professional education until the following full calendar year, which will also start the compliance period for that individual as defined in §1301.F.

Prior to January 1, 2016: As to any individual who obtains an initial certificate or who reinstates his license, the effective date of these requirements shall be January 1, of the first calendar 2 year of the then current CPE compliance period. The hours required are reduced pro rata for the then current CPE compliance period, as follows:

1. an individual initially licensed or reinstating a license during the first calendar year of the then current CPE compliance period shall have an 80 hour requirement;
2. an individual initially licensed or reinstating a license during the second calendar year of the then current CPE compliance period shall have a 40 hour requirement;
3. an individual initially licensed or reinstating a license during the third calendar year of the then current CPE compliance period shall not have any hours required.

Inactive Licensees:

Prior to January 1, 2016: Registrants who are registered in inactive status are exempt from the board’s CPE requirements, and accordingly are exempt from the Ethics course requirement. CPAs who hold an inactive certificate do not have any CPE requirement and may not practice as CPAs in Louisiana. Although "CPA inactives" do not report CPE to this Board, CPE may be required of them by the AICPA to maintain membership in the association. In general, if an inactive CPA applies for reinstatement of a certificate to an active status, they will have to complete 120 hours of qualified CPE which will be allocated to the prior three year CPE reporting period, and also submit the attendance or completion certificates, and/or confirm at least one year of qualifying experience within the preceding four years. The experience must be supervised and verified by a CPA licensee.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective October 20, 2017: The Board updated the rules generally as necessary by the passage of time and for consistency with current Board practices. Beyond minor wording changes, the Board added a CPA-Retired status, updated fee structure and schedule changes, and updated the definition of attest engagements.

Refer to paragraphs above which are preceded by 'October 20, 2017' for the CPE-related changes.

Breakdown of Specific Requirements / Requirements for New Licensees:

Revised March 2018: Professional Ethics: CPE Ethics Course: Specific Requirement: Included in the 2018 CPE Report Year is an Ethics requirement. Those licensed CPAs who are subject to mandatory CPE for 2018 will have to complete an approved 3 hour Ethics course (unless the CPA meets the exception for out-of-state CPAs).

Effective October 20, 2017: The LA Board made comprehensive amendments to its rules to update the rules generally as necessary by the passage of time and for consistency with current Board practices. The changes to CPE were relatively minor, but included and update to the A&A rule (below) which now clearly requires 8 hours per calendar year (and removal of the "20%" reference for this requriement) so as to make it clearer. Also, additional clarification has been added to the rules to accommodate the changeover from a "fixed" triennial to a "rolling" biennial (refer to "Cycling Period" above).

Breakdown of Specific Requirements:

Accounting & Auditing Requirements: Effective October 20, 2017: Certificate holders who participate in one or more attest engagements during the calendar year shall complete at least 8 hours during the calendar year in the subject area of Accounting & Auditing. Certificate holders participating in attest engagements include those responsible for conducting substantial portions of the procedures and those responsible for planning, directing, or reporting on attest engagements. Persons who 'plan, direct, and report' generally include the in-charge accountant, the supervisor or manager, and the firm owner who signs or authorizes someone to sign the attest engagement report on behalf of the firm.

Breakdown of Specific Requirements:

• NOTE: June 20, 2017: There is no Professional Ethics requirement for the CPE Reporting Year 2017. The Board will determine the CPE requirement for Ethics for the year 2018 at a later date. (For those who need to earn 4 hours of Professional Ethics to reinstate, refer to the LA Board website for approved courses (http://cpaboard.state.la.us/cpe-continuing-professional-education/).
  • NOTE from CeriFi: As a result of this ruling,and because previously the LA Board had announced that there is no Professional Ethics requirement for 2016, the CPL LA status report has been updated to reflect a zero requirement for regular licensees for the biennial period ending 12/31/2017.

Credit Hours Required:

Effective September 20, 2015: Beginning January 1, 2016, 80 hours of continuing professional education (CPE) within a rolling two (2) year calendar period.

Breakdown of Specific Requirements:

Annual Minimum Requirement:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Each certificate holder shall participate in a minimum of 20 hours of continuing professional education (CPE) annually.

Accounting & Auditing Requirements:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Certificate holders who participate in one or more attest engagements during the calendar year shall complete at least 20 percent of the required hours in the subject area of Accounting and Auditing (refer to "General Characteristics of Accredited Education" below). In fulfilling the above requirements. Certificate holders participating in attest engagements include those responsible for conducting substantial portions of the procedures and those responsible for planning, directing, or reporting on attest engagements. Persons who "plan, direct, and report" generally include the in-charge accountant, the supervisor or manager, and the firm owner who signs or authorizes someone to sign the attest engagement report on behalf of the firm.

Personal Development Subject Limitation:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Personal development hours in excess of 20 hours during a calendar year will be disallowed and cannot be used for CPE credit.

Cycling Period:

Compliance Period:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: The compliance period for continuing professional education is defined as the two-year period starting January 1, 2016 and ending December 31, 2017. Subsequent compliance periods shall be defined as a rolling two-year period ending on December 31 of each year thereafter (i.e., two-year period ending on December 31, 2018 including years 2017 and 2018, then two-year period ending on December 31, 2019 including years 2018 and 2019, and so forth.)

Reporting Date:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: The CPE must be reported to the Board no later than January 31 after the end of each December 31 calendar year.

Requirements for New Licensees:

Effective Date for Compliance of Initial Licenses and Reinstatements:

Effective September 20, 2015: Beginning with the January 1, 2016 Annual Period: Any individual who obtains an initial certificate or who reinstates his license will not be required to obtain current continuing professional education until the following full calendar year, which will also start the compliance period for that individual as defined in §1301.F.

General Characteristics of Accredited Education:

Effective September 20, 2015: Credit Hours Granted: Class Hours:

1. Only class hours or the equivalent (and not student hours devoted to preparation) will be counted.
2. Continuing education credit will be given, with a minimum of 50 minutes constituting one hour. For continuous conferences, conventions and other programs when individual segments are less than 50 minutes, the sum of the segments will be considered equal to one total program. Under the following conditions, one-half credits (equal to 25 minutes each) may be permitted:
   1. for group programs, after at least one 50 minute hour credit has been earned, half credits (of 25 minutes) are permitted.
   2. for self study programs, half credits (of 25 minutes) are permitted.
3. When the total minutes of the total program are greater than 50, but not equally divisible by 50, the CPE credits granted must be rounded down to the nearest one-half credit. (For example, CPE with segments totaling 140 minutes would be granted two and one-half CPE credits.)

Credit for Teaching and Repeat Credit:

Effective January 1, 2016: The maximum credit allowed for teaching and preparation cannot exceed 20 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

Credit for Writing:

Effective January 1, 2016: The maximum credit allowed for preparation of articles and books cannot exceed 10 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

Credit for Self-Study Education:

Updated September 20, 2015: Credit Hours Granted: Self Study:

Self Study courses must be a minimum of 25 minutes in length.

• Note from CeriFi: After the first 25 minutes (or .5 CPE), self-study courses may increment upward based on .5 hour increments (e.g., 0.5, 1.0, 1.5, 2.0).

Other Special Rules:

Completion of Board Approved Exams:

Effective January 1, 2016: The maximum credit allowed for the successful completion of board approved exams will be limited to 20 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

Breakdown of Specific Requirements:

Effective February 2011: CPE Ethics Course: Specific requirement: Part of the 2010 - 2012 CPE reporting period is an Ethics requirement. Those licensed CPAs who are subject to mandatory CPE for this three year cycle will have to complete an approved 4-hour ethics course, unless they meet the exception for out-of-state CPAs (refer to "Requirements for Nonresidents").

• NOTE: November 2011: CeriFi has confirmed with the LA Board that the 4-hour ethics requirement must be fulfilled by taking one of the LA Board-approved courses. Click here for the LA Board web page that lists acceptable ethics courses

Effective December 2008: Individual Study Programs: Only interactive self-study programs shall receive CPE credit equal to the average completion time provided the course satisfies the following criteria:

1. An interactive self-study program is one which simulates a classroom learning process by providing ongoing responses and evaluation to the learner regarding his or her learning progress. These programs guide the learner through the learning process by:
   1. requiring frequent student response to questions that test for understanding of the material presented;
   2. providing evaluative responses and comments to incorrectly answered questions; and
   3. providing reinforcement responses and comments to correctly answered questions.
2. Ongoing responses, comments, and evaluations communicate the appropriateness of a learner's response to a prompt or question. Such responses, comments, and evaluations must be frequent and provide guidance or direction for continued learning throughout the program by clarifying or explaining assessment of inappropriate responses, providing reinforcement for appropriate responses, and directing the learner to move ahead or review relevant material. It is the response of the learner that primarily guides the learning process in an interactive self-study program. Not all technology based self-study programs constitute interactive programs. Technology based self-study programs must meet the criteria set forth in the definition of interactive self-study programs, as must other self-study programs developed using different modes of delivery.

Effective October 23, 2006:

• As to any individual who obtains an initial certificate on or after 1/1/2007, the effective date of these requirements shall be January 1, of the first calendar year of the then current three-year CPE compliance period. The hours required are reduced pro rata for the first CPE compliance period, as follows:
  • An individual initially licensed during the first calendar year of his first three-year CPE compliance period shall have an eighty (80) hour requirement.
  • An individual initially licensed during the second calendar year of his first three-year CPE compliance period shall have a forty (40) hour requirement.
  • An individual initially licensed during the third calendar year of his first three-year CPE compliance period shall not have any hours required.

Effective October 23, 2006:

• If the experience obtained within the four years immediately preceding the date of application for reinstatement licensing does not satisfy the requirements of R.S. 37:75.G, the applicant may obtain reinstatement of a license by completion of the following continuing education.
  • 2 hours of Ethics, including the board's Rules of Professional Conduct (LAC46:XIX. Chapter 17) or other Ethics program that is approved by the board, and
  • 120 hours of Accounting and Auditing, including financial reporting and disclosures, or as an alternative, 120 hours in subject areas specific to applicant's intended areas of practice or employment provided that such courses have been submitted to and pre-approved by the board.

Effective for the 2004-2006 reporting period: Active certificate holders / licensees:

• licensed prior to 2004, who would otherwise have a 120 CPE hour requirement for 2004-06, the requirement is reduced to 100 hours
• initially licensed in 2004, who would otherwise have 80 CPE hours for 2005-06, the requirement is reduced to 60 hours.
• initially licensed in 2005, who are required to have 40 CPE hours for 2006, the requirement has not been changed and remains at 40 hours