Rhode Island CPA CPE Requirements

How to reach the regulator directly.

State of Rhode Island
Department of Business Regulation
Board of Accountancy
560 Jefferson Blvd., First Floor
Warwick, RI 02886

Tel: (401) 889-5446

Fax: (401) 462-9532

The regulator's own published rules and related resources.

Rhode Island Board of Accountancy

The total continuing education hours required.

Number of CPE Hours Required for Permit Renewal:

Effective May 21, 2020: As a prerequisite to renewing the CPA permit, the CPA must complete a minimum of one hundred twenty (120) hours of formal CPE during the preceding three (3) year period.

Prior to May 21, 2020: Complete not less than one hundred twenty (120) hours or fifteen (15) days of formal CPE during the preceding three (3) year period.

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

Ethics Requirement:
Effective January 1, 2005:

Commencing with the three-year period beginning January 1, 2005: Not less than six (6) hours of the one hundred twenty (120) hours required hereunder shall be devoted to regulatory ethics and behavioral ethics. Ethics shall include courses relating to the necessary ethical background knowledge required to adhere to rules and regulations of state licensing bodies, other governmental entities, membership associations and other professional organizations or bodies.

(Refer to "General Characteristics of Accredited Education" below for detailed description of the Ethics subject areas.)

Personal Development and Marketing Limitation:

Not more than twenty-four (24) hours of the one hundred twenty (120) hours required hereunder shall be devoted to Personal Development and Marketing in the following subject areas:

1. communications;
2. business management and organization
3. personal development;
4. personnel and/or human resources; and
5. marketing.

(Refer to "General Characteristics of Accredited Education" below for detailed description of the Personal Development and Marketing subject areas.)

Accounting & Auditing Requirement: Effective May 30, 2013: The "accounting and auditing" requirement has been eliminated.

• June 28, 2013: Note From the RI Board Clarifying the A&A Phase-Out:
  • Effective January 1, 2013, the minimum A&A is no longer required.
  • For those renewing on June 30, 2014, CPEs are required for licensing periods 2011, 2012, and 2013; with 16 A&A required for 2011 and 2012.
  • For those renewing on June 30, 2015, CPEs are required for licensing periods 2012, 2013, and 2014; with 8 A&A required for 2012.
  • For those renewing on June 30, 2016, CPEs are required for licensing periods 2013, 2014, and 2015; with 0 A&A required.
• Note From the RI Board: The amendment to Section 3.2 (i.e., removal of the A&A requirement) allows Certified Public Accountants and Public Accountants to select Continuing Professional Education subject areas most relevant to their professional development in the topics of accounting and auditing subjects (A&A), Technical Business Subjects, Personal Development and Marketing, and Ethics, without requiring that a minimum number of hours be devoted to A&A. This amendment shall apply to all continuing professional education undertaken on and after January 1, 2013.

Prior to May 30, 2013: Not less than twenty-four (24) hours of the one hundred twenty (120) hours required hereunder shall be devoted to accounting and auditing in the following subject areas: accounting; governmental accounting; auditing; and governmental auditing.

(Refer to "General Characteristics of Accredited Education" below for detailed description of the Accounting and Auditing subject area.)

How the reporting cycle is structured.

Triennial.

Effective May 21, 2020: The CPE periods will coincide with the license renewal period. CPE periods will begin on July 1 and end on June 30, 3 years later. In order to transition from calendar years to the license periods, the following transition periods will occur:

• If the CPE period is: 1/1/2017 – 12/31/2019; CPE period becomes: 1/1/2017 – 6/30/2020; Next CPE period is: 7/1/2020 – 6/30/2023
• If the CPE period is: 1/1/2018 – 12/31/2020; CPE period becomes: 1/1/2018 – 6/30/2021; Next CPE period is: 7/1/2021 – 6/30/2024
• If the CPE period is: 1/1/2019 – 12/31/2021; CPE period becomes: 1/1/2019 – 6/30/2022; Next CPE period is: 7/1/2022 – 6/30/2025

Effective January 1, 2008 - December 31, 2019: The three (3) year CPE term shall commence on January 1 of the year in which a licensee's permit was last issued or renewed and end on December 31 three (3) years thereafter. The three (3) year CPE term for new licensees shall commence on January 1 of the year following the year in which the licensee received his or her certificate.

Effective January 1, 2008 - December 31, 2019: Commencing in 2008, the Rhode Island Board of Accountancy (RI Board) will be issuing one, two and three year permits to effect the transition to a three year staggered renewal for all licensee. For those licensed before 2008, the periods will change to staggered triennials based on the last name of the licensee.

• If the licensee's last name begins with the letter A-E, then their transition period will be one year and end on December 31, 2008 and every 3 years thereafter;
• If the licensee's last name begins with the letter F-M, then their transition period will be two years and end on December 31, 2009 and every 3 years thereafter;
• If the licensee's last name begins with the letter N-Z, their transition period will be three years and end on December 31, 2010 and every 3 years thereafter;

Prior to January 1, 2008: All licensees are required to have 120 hours of continuing education for the rolling three year period ending on the December 31 proceeding the July 1 renewal date of their current period.

When a reporting cycle begins.

Effective May 21, 2020: For CPE periods beginning July 1, 2020 and later, the CPE year is July 1 through June 30.

Prior to May 21, 2020: For CPE periods ending prior to December 31, 2019 and earlier, the CPE year is January 1 to December 31.

How completed credits are reported to the regulator.

Effective May 21, 2020: At each renewal, the CPA must certify that the CPA has completed such minimum CPE during the past three (3) year license term (defined from July 1 of the renewal year through June 30 three years later).

CPE Compliance Documentation:

Every licensee shall be responsible for maintaining documentation of compliance with these regulations; including proof of attendance for all courses. The statement will include the following information:

1. Sponsoring organization.
2. Location of session.
3. Title and description of the subject matter.
4. Dates attended.
5. Number of hours claimed.

Licensees shall retain documentation of compliance with the CPE requirements for the current renewal period and the preceding renewal period.

CPE credits shall be deemed to be earned on the date the course was taken, not the date the licensee received a certificate of attendance.

Prior to May 21, 2020: Every licensee shall attest to compliance with the CPE requirements on or before the 15th day of February of the year the licensee’s permit is scheduled to expire. For any credits claimed for self-study, the licensee shall submit certificate(s) of completion for the self-study with the attestation. Such documentation shall be retained by the licensee for a period of four (4) years.

The renewal or reporting deadline.

Effective May 21, 2020: June 30.

Prior to May 21, 2020: Every licensee shall submit to the Board a signed statement of his or her CPE hours for the preceding three (3) year period on or before the 15th day of February of the year the licensee's permit is scheduled to expire.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to complete the CPE requirement is grounds for refusal to renew the CPA license.

Effective May 30, 2013: The Board of Accountancy may establish an advisory committee to aid it in administering the CPE program.

CPE Audits:

The Board may perform random or for cause audits of licensees’ compliance with the CPE requirements. If selected for an audit, the licensee shall provide documentation of compliance in the format requested by the Board, including proof of attendance, for the preceding three (3) year license period. Failure to produce such documentation may be grounds for disciplinary action by the Board.

In addition to the above requirements (refer to "Method of Reporting" above), the Board may also require a licensee, as part of an audit, compliance investigation, or otherwise, to submit to the Board an official accounting, in a format approved by the Board, of the licensee's completed CPE hours for the preceding three (3) year period. For example, the Board may require a signed CPE compliance table summarizing the licensee's CPE hours for the preceding three (3) year period to include the following information:

1. Sponsoring organization.
2. Location of session.
3. Title and description of the subject matter.
4. Dates attended.
5. Number of hours claimed.

Reduced or prorated requirements for a first renewal.

Effective May 21, 2020: CPE Exception for the first year of licensure: A new CPA is not required to complete CPE in the calendar year in which they initially receive their certificate from the Board. Therefore, new CPAs are only required to certify completion of eighty (80) hours for the first renewal cycle.

• June 11, 2020: Note from CeriFi CPEdge: CeriFi CPEdge has confirmed with the RI Board that:
  • The reporting period for CPE’s is now the time of licensure.
  • If someone was to be approved today their effective date would be 06/11/2020 their end date would be 06/30/2023. They would only need to have 80 CPE’s and they would need to get them by June 30, 2023.
  • If someone’s effective date happened to be January 1, 2021 their license would expire June 30, 2024 they would only need to get 80 CPE’s and they would have up until June 30, 2024.
  • CPE can be earned at any time from the date of licensure to the end date of the period.

Effective May 30, 2013 - May 20, 2020: The three (3) year CPE term for new licensees shall commence on January 1 of the year following the year in which the licensee received his or her certificate. Licensees shall not be required to complete CPE in the calendar year in which they receive their certificate from the Board.

• September 16, 2019: Note from CeriFi CPEdge: The RI Board has confirmed that for a new licensee, the first CPE period will begin on the date of licensure and end on December 31 of the year preceding the first June 30 license renewal date. Example: A professional is licensed on April 23, 2013. The first CPE period will begin on April 23, 2013 (date of licensure) and end on December 31, 2015 (which precedes the June 30, 2016 first license renewal date). Given that new licensees are not required to earn CPE in their initial year of licensure, the total requirement is reduced to 80 hours (from 120); however, the ethics requirement remains at 6 hours.

Rules for professionals licensed elsewhere.

A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state.

1. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’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 licensee’s principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.

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

Effective May 21, 2020: Request for Special Relief for CPE Compliance

1. The Board expects that CPAs will make every effort to complete their CPEs on the normal schedule, plan accordingly, and request special relief only if absolutely necessary.
2. The Board may in its discretion, on an individual basis, make exceptions for the required CPE completion time (extensions) for good cause shown, such as reasons of health, military service, foreign residence, retirement or for such other reasons as the Board may determine reasonable. A Board-approved extension allows a licensee to apply CPE credits retroactively. The Board, may, in its discretion, require the licensee granted an extension to pay a fee, or may waive the fee.
3. State of Emergency Automatic Relief: If the Governor declares a State of Emergency that spans thirty (30) days or more during the last twelve (12) months of a CPA's renewal cycle, an affected CPA may give written notice to the Board that such circumstance has caused an undue hardship in completing the full amount of CPE required by the renewal deadline. Upon receipt of such notice, the Board will automatically approve that the CPA may complete the missing CPE hours (the differential between the hours required and those actually accumulated by the deadline) during the next renewal cycle, in addition to the full amount of hours already required to be completed in the normal course of the next renewal cycle. [For example, during the COVID-19 pandemic, those CPAs renewing June 30, 2020, may request to complete the missing CPE hours for the July 1, 2017 - June 30, 2020 term during the July 1, 2020 - June 30, 2023 term. If the COVID-19 State of Emergency persists beyond June 30, 2020, then those CPAs renewing June 30, 2021 for the July 1, 2018 - June 30, 2021 term would qualify for the same automatic relief upon providing written notice to the Board.]
   • Note from CeriFi CPEdge: If you need to take part of the subsequent CPE period to complete missing CPE from the current CPE period, you (or your Firm Administrator) should add an extension to your RI status report.

Effective May 30, 2013 - May 20, 2020: For good cause shown, the Board may permit a licensee to apply CPE credits retroactively provided the licensee pay a processing fee.

Prior to May 21, 2020: The Board of Accountancy may in its discretion, on an individual basis, make exceptions for the required CPE time for reasons of health, military service, foreign residence, retirement or for such other reasons as the Board may determine reasonable.

Restoration of Expired Licenses:

1. In addition to all other components of a renewal application, to apply for restoration of an expired license, the applicant must document completion of not less than one hundred twenty (120) hours of CPE credits during the preceding three (3) year period and pay a fee.
2. In addition, any person whose license has been expired for five (5) years or more shall also be required to document satisfaction of one (1) of the following two (2) additional educational requirements:
   1. Complete attendance at a CPA exam review course in a classroom setting approved by the Board; or
   2. Completion of an additional one hundred twenty (120) hours of CPE credits during the preceding three (3) year period (for a total of two hundred forty (240) hours of CPE credits during the preceding three (3) year period). For the purposes of calculating compliance with this alternative, any subject matter hour specifications should be doubled.

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 4/2/2022: The RI board has updated its rules to cap self study at 80 hours per renewal cycle.

Effective May 21, 2020: The RI Board updated its rules. Changes include:

• Changing the CPE period so that it now coincides with the license renewal dates of June 30.
• Removal of references to 'CPE days.'
• Clarifying the new licensee rule that CPE is not required in the first year of licensure.
• Allowance of Nano Learning and 10-minute increments of CPE.
• Removal of the interactive self study cap of 80 credits in a 3-year period.
• New definition of 'Remotely-Delivered CPE.'
• Allowance of new exemptions driven by the COVID-19 pandemic ('refer to 'Request for Special Relief for CPE Compliance' above).
• Numerous other wording and text changes. Refer to paragraphs preceded by 'May 21, 2020' above for more details.

Accounting & Auditing Requirement:
Effective May 30, 2013: The "accounting and auditing" requirement has been eliminated.

• June 28, 2013: Note From the RI Board Clarifying the A&A Phase-Out:
  • Effective January 1, 2013, the minimum A&A is no longer required.
  • For those renewing on June 30, 2014, CPEs are required for calendar years 2011, 2012, and 2013; with 16 A&A required for 2011 and 2012.
  • For those renewing on June 30, 2015, CPEs are required for calendar years 2012, 2013, and 2014; with 8 A&A required for 2012.
  • For those renewing on June 30, 2016, CPEs are required for calendar years 2013, 2014, and 2015; with 0 A&A required.
• Note From the RI Board: The amendment to Section 3.2 (i.e., removal of the A&A requirement) allows Certified Public Accountants and Public Accountants to select Continuing Professional Education subject areas most relevant to their professional development in the topics of accounting and auditing subjects (A&A), Technical Business Subjects, Personal Development and Marketing, and Ethics, without requiring that a minimum number of hours be devoted to A&A. This amendment shall apply to all continuing professional education undertaken on and after January 1, 2013.

Requirements for New Licensees:
Effective May 30, 2013: The three (3) year CPE term for new licensees shall commence on January 1 of the year following the year in which the licensee received his or her certificate.

Exemptions:
Effective May 30, 2013: For good cause shown, the Board may permit a licensee to apply CPE credits retroactively provided the licensee pay a processing fee.

Enforcement:
Effective May 30, 2013: The Board of Accountancy may establish an advisory committee to aid it in administering the CPE program.

Credit for Self-Study Education:

Effective January 16, 2006: Non-Interactive Self Study courses are no longer valid for the purposes of fulfilling CPE requirements.

Breakdown of Specific Requirements:

Effective January 1, 2005: Commencing with the three-year reporting period beginning January 1, 2005 and ending December 31, 2007, not less than six (6) hours of the one hundred twenty (120) hours required hereunder shall be devoted to professional ethics.