Continuing professional education is required for CPAs to maintain their professional competence and provide quality professional services.  CPAs are responsible for complying with all applicable continuing education requirements, rules and regulations of boards of accountancy, as well as those of membership associations and other professional organizations.

The Statement on Standards for Continuing Professional Education (CPE) Programs (2026) (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 development, presentation, measurement, and reporting of CPE programs.

Revised Standards Approved, Effective Date August 1, 2026

NASBA and the AICPA approved revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards). The Standards revisions were approved by NASBA in April and by the AICPA in May, 2026.

Unless otherwise established by state licensing bodies or other professional organizations, these Standards are to be effective as follows:

  • For Group programs or Self Study programs already existing as of July 31, 2026, the changes will need to be in effect by November 1, 2028.
  • For Group and Self Study programs in development and/or being published for the first time, the changes will be effective March 1, 2027.
  • For initial or additional delivery method applications for Group programs or Self Study, the changes will be effective August 1, 2026.

Please use the dropdown option below for more information on the 2026 Standards Transition Acknowledgement and the link to the form.

What to have with you before Starting

1. Have the sponsor's legal name and NASBA Sponsor ID available.

2. Identify the delivery method or delivery methods that will transition to the 2026 Standards.

3. Determine the date on which the selected delivery method(s) will begin operating under the 2026 Standards.

4. Be prepared to acknowledge that the applicable 2026 Standards will be applied consistently to the transitioned delivery method(s).

5. Review and understand the required implementation and transition dates established by the 2026 Standards.

You can reach the Transition Acknowledgement form by selecting the following link.   2026 Standards Transition Acknowledgement

 

 

 

In 2024, the NASBA Board approved and the AICPA Board took a position of support on the revised NASBA Fields of Study document. The NASBA Fields of Study document is referenced in the Standards and provides guidance on the classification of CPE credits into acceptable subject matter areas. This document is provided for your reference as well.

The following documents are available for download:

2024 and 2026 Standards

Crosswalk for the 2024 to 2026 Standards

Webinar Recordings: 2024 to 2026 Standards: Crossing the Bridge Together


Implementation and Application of the Standards
The Standards are intended to be an “evergreen” document. As questions arise related to implementation and application of the Standards, the questions will be presented to the CPE Standards Working Group. 

Authoritative interpretations will only be issued by NASBA's CPE Committee, upon the recommendation of the CPE Standards Working Group, in limited cases when the matter is not addressed in the Standards, cannot be addressed specifically with the sponsor, or cannot be addressed in the Best Practices.  All interpretations issued by NASBA's CPE Committee will be reviewed and considered by the Joint AICPA/NASBA CPE Standards Committee upon the next revision of the Standards.

Future Standards Revision Process
Every two years from the effective date of the Standards, the Standards will be reviewed in their entirety by the CPE Standards Working Group.  If the Working Group determines that revisions or modifications are required, then the Working Group will make its recommendation to NASBA's CPE Committee and then to the Joint AICPA/NASBA CPE Standards Committee. In the limited situation when an interpretation has been issued by NASBA's CPE Committee, the interpretation will be reviewed and considered at that time by the Joint AICPA/NASBA CPE Standards Committee.