Continuing Professional Education Requirements (CPE)

Note: The following continuing education requirements apply to all active credential holders. Credential holders who meet the exception for employment status have a reduced requirement for CPE. Inactive and retired credential holders do not have a CPE requirement.

Click here to download CPE requirements and proration information

ACAT requires Credential Holders to complete a signed CPE Diary Form showing their required Continuing Professional Education hours were completed every three years at the same time as the renewal dues are collected. (ACAT will provide this form along with the renewal dues billing). The end of the next three-year cycles (when CPE must be reported) are: June 30, 2011; June 30, 2014; and June 30, 2017.

ACAT will accept any credential-related CPE that is accepted by any state board, by any NSA Affiliated State Organization, by the Internal Revenue Service or by an accredited university or college qualifies for ACAT credentials. CPE is accepted from live courses, as well as, self-study courses.

Accredited Business Accountant
120 CPE hours each three-year cycle:
Of the total 120 hours CPE, there must be at least 24 hours in accounting or related subjects (such as finance, business management, technology, or business law); plus at least 24 hours in taxation; plus 4 hours in ethics.

Accredited Tax Advisor
90 CPE hours each three-year cycle:
Of the total 90 hours of CPE, there must be at least 86 hours in taxation or related subjects (such as accounting, finance, technology, or business law) or subjects that relate to your particular area of practice or employment; plus 4 hours in ethics.

Accredited Tax Preparer
72 CPE hours each three-year cycle:
Of the total 72 hours of CPE, there must be at least 68 hours in taxation or related subjects (such as accounting, finance, technology, or business law) or subjects that relate to your particular area of practice or employment; plus 4 hours in ethics.

Accredited Retirement Advisor
72 CPE hours each three-year cycle:
Of the total 72 hours of CPE, there must be at least 24 hours in eldercare issues (such as retirement, asset management, Social Security, Medicare, long-term care, or trusts and estates); plus 4 hours in ethics. The remaining hours can be in accounting, taxation, finance, technology, business law or subjects that relate to your particular area of practice or employment.

Multiple credentials
Credential holders who have more than one credential need to have total hours of CPE for the credential with the highest requirement - not the combined number of hours. For example, if you hold both the ABA and the ATP, you need only demonstrate 120 hours of CPE, not 210 hours.

However, you must meet the specific requirements of each credential. For example, if you hold the ABA and ECS credentials, you would need to have at least 120 hours total, which would need to include 24 hours in accounting and related subjects for the ABA and 24 hours in eldercare issues for the ECS plus 4 hours of ethics.

Change in Practitioner Status
If your employment status changes in such a way that your CPE requirement is changed, you may prorate your CPE based on the number of months for each employment status. For example, if you are an ABA, and you provided services to the public for 24 months of the renewal cycle, then worked as a non-supervisory employee in private industry for 12 months, your CPE requirement is 80 hours (24/36 of 120 hours) for the period you provided services to the public, plus 16 hours (12/36 of 48 hours) for the period you worked in private industry, or a total of 96 hours for the 3-year renewal cycle.

The Accreditation Council for Accountancy and Taxation^® (ACAT)
1010 N. Fairfax Street, Alexandria, VA 22314-1574 888.289.7763 x 1343 info@acatcredentials.org