Certificate of Completion

The CPE program sponsor is the individual or organization responsible for issuing the certificate of completion. The entity whose name appears on the certificate of completion is responsible for awarding the CPE credits earned by a participant. CPE program sponsors must provide participants with documentation (electronic or paper) to support their claims of CPE credit.

Two organizations can host a CPE program. However, the certificate must clearly identify the organization that is issuing the CPE credit and include that organization's name and sponsor identification number. A certificate of completion must clearly identify the sponsor’s name and address.

Field of Study Classification

Sponsors are required to assign the appropriate field(s) of study to their programs. The selected field(s) of study may or may not align with the specified fields of study utilized by any given accountancy board. This can result in a sponsor receiving inquiries into the appropriate field(s) of study for accountancy board reporting purposes. In these situations, sponsors may choose to provide insight into the most appropriate field(s) of study for board reporting purposes, but this advice should always include the reminder that the program sponsor has no authority to represent the board of accountancy.