GENERAL

In order to maintain the credibility of the ACAT certification programs, the Board of Directors requires all certificants to earn Continuing Professional Education (CPE) annually and certify to meeting this requirement annually upon renewal. All certificants are subject to audit and may need to provide additional proof that they meet the requirements.

CPE Standards

Acceptable CPE are programs that contribute directly to the professional competence of a certificant. Acceptable programs include:

• Any credential-related CPE that is accepted by any state board of accountancy, by any NSA-affiliated state organization, or by the Internal Revenue Service
• University or College Courses: each semester hour credit equals 10 CPE hours
• Speaker, Instructor or Discussion Leader: two hours for subject preparation and one hour for each hour of teaching provided the session meets CPE requirements. Speakers may not claim CPE for a repeat presentation unless it has substantially changed. The maximum credit will not exceed 50 percent of the requirement
• Published Articles and Books: up to 25 percent of the renewal period requirement

Certificants must maintain a log of their continuing education as it may be necessary to submit it to the ACAT National Office upon a review.

Courses Meeting Multiple Requirements

Courses can meet multiple certificate requirements. For example, for a 16 hour CPE program on trusts which includes trust accounting, tax preparation for trusts, and fiduciary responsibilities, the course will meet 16 hours of the total CPE requirement. The CPE can also be applied to meet 16 hours of the accounting requirement for the ABA, 16 hours of the taxation requirement for the ATA and/or ATP, and 16 hours of the eldercare requirement for the ARA. The section of the course on fiduciary responsibility could be applied to the ethics requirement. Please review the fields of study for each course and if you’re claiming credit beyond those fields of study, make sure to keep supporting documentation from the course in the event you are selected for a review.

Failure to Complete or Report CPE

If you have not earned the required CPE by December 31 each year, you must earn enough CPE by the time you renew in the following year to satisfy this delinquency. If you do not complete and report your CPE hours, your credential will be suspended. Once your credential has been suspended, you will have a limited amount of time to meet the qualifications for reinstatement before being required to retake the exam. Any hours earned that are credited to satisfy your deficit of the prior year cannot later be claimed in the successive year. Refer to Example 4 below.

If you earned your credential during the current calendar year, your CPE requirement for the first year is pro-rated based on the date you’re accredited (when your credential is activated). 

Requirements by Certificate

The number and type of courses required for each certification vary. Both the ABA and ATP are exempt from the Annual Filing Season Program (AFSP). In order to ensure compliance with the exemption, the minimum number of credits in taxation is 13 hours. 

Prorated CPE Schedule

If you pass an exam and activate your credential during the current year, you are required to begin earning CPE based on the calendar month you activated your credential. In most instances, you are exempt from reporting CPE if your credential expires June 30 of the same calendar year.

Please use this schedule below to determine how many CPE must be earned and reported the successive calendar year after activating your credential.

Since 2024, CPE reporting is on a calendar year basis for all certificants. Examples below the table provide further clarification.

CPE Renewal and Reinstatement Examples

Example 1: Joan passed her ATP exam in May 2024 and activated her credential in June 2024. Her credential will expire June 30, 2025 and she must report or attest to having earned 14 CPE from June-December 2024.

Example 2: Alex passed the ABA exam in November 2024 and subsequently activated the credential in February 2025, but his credential expires June 30, 2025. He is exempt from attesting to meeting the CPE requirement for 2025; however, he must earn 37 CPE from February-December 2025. 

Example 3: Rodney passed and activated the ATP in March 2025 and the ABA in September 2025, and his credentials expire June 30, 2026. During the next renewal cycle, Rodney must attest to earning 20 CPE from March-December 2025. The CPE requirements for the ABA and ATP overlap in all areas except the accounting CPE requirement. Rodney should demonstrate he has earned between 2-3 CPE related to accounting in 2025.

Example 4: Joshua passed and activated the ARA in November 2024 and his credential expires on June 30, 2025. He is required to report 4 CPE during the 2025 renewal cycle. Due to personal reasons, Joshua was unable to earn 4 credits before the December 31 deadline. He has until June 2025 to earn these four credits and to report it as part of the renewal cycle. Those four hours cannot be claimed again in the successive renewal cycle so he will need to earn an additional 24 credits for that period.

Example 5: Amanda passed and activated the ATP in November 2020 and paid her renewal fees through June 30, 2022. Her credential was subsequently suspended for non-payment of renewal fees. She may only submit a Request for Reinstatement. She may be eligible for reinstatement as it has been less than five-years since her credential lapsed if she satisfies the CPE requirements. Upon completing a Request for Reinstatement, she will be required to report 24 credits which must have been earned in the prior calendar year through no later than the date of reinstatement.

Example 6: Lauren reinstated her ATA credential in September 2024 by demonstrating she earned the required 30 credits immediately prior to reactivation. Upon the next renewal cycle in June 2025, Lauren must attest to having earned 30 credits during 2024; however, she may not include any courses claimed as part of her reinstatement request.