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AICPA
Date of Last Revision: 11/30/2022
CPE Reporting Period
Triennial period based on the calendar year 1/1 to 12/31
General Requirements
120 hours over a three-year fixed period
Ethics Requirement
None
Other Subject Area Requirements
There are no specific subject areas required.
Credit Calculation
University/College: One semester hour equals 15 CPE hours, one quarter hour equals 10 CPE hours.
Credit Limitations
None
Other Policies
- Practice Review is not accepted for CPE credit.