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The Statement on Standards for Continuing Professional ...

The Statement on Standards for Continuing Professional education (CPE) programs Revised August 2016iTable of ContentsIntroduction ..vPreamble ..viArticle I Definitions ..1 Article II General Guidelines for CPAs ..4 Professional Competence .. CPE Compliance .. CPE Credits Record Documentation .. Reporting CPE Credits .. Independent Study ..6 Article III Standards for CPE Program Sponsors .. General Standards ..7 Standard No. 1: CPE Program Sponsor Responsibility ..7S1-01: CPE requirements of licensing bodies and others .. Standards for CPE Program Development.

The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) is published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) to provide a framework for the

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