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The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) released for public comment an exposure draft of proposed changes to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards).
Published jointly by NASBA and the AICPA, the Standards provide the framework for the development, presentation, measurement, and reporting of CPE programs. The proposed revisions are designed to address emerging learning methods, further clarify credit-awarding mechanisms, and ensure continuing professional education remains relevant and responsive to evolving professional practice needs.
Interested parties are encouraged to review the exposure draft and submit their feedback. The comment period will remain open for 90 days, closing on December 16, 2025.
The following documents are available for download:
Exposure Draft - Explanatory memo as of 09-15-25
Statement on Standards for CPE Programs - Redline to 2024 Version 07 10 25
Building on Collaboration and Innovation
“These proposed revisions reflect the hard work and collaboration of the CPE Standards Working Group, NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee, as well as input from stakeholders across the profession,” said Erin Scruggs, Associate Director of NASBA’s National Registry. “As learning technologies and delivery methods evolve, it is essential that the Standards adapt to maintain the quality and integrity of CPE.”
“By engaging in ongoing education, CPAs are empowered to adapt to change, uphold the highest standards of service, and foster lasting trust with those they advise. Lifelong learning not only enhances individual expertise but also strengthens the accounting profession’s ability to support resilient financial systems and global progress,” said Barbara Andrews, the AICPA’s Senior Director of Learning, Conferences, Online Events, and Technical Publications.
Comment Process
The exposure draft is linked above for download. An explanatory memorandum accompanies the draft and highlights the proposed changes.
Comments must be received by December 16, 2025, via the Comment Submission Form.