Date of experience: January 24, 2023. . 4 Ethics Annual. Instructions for Entering CPE Hours Online-Technical and Study Details: WebA licensee will determine if a course should be classified as technical or non-technical based on the benefit of the course to the licensee's current area of employment.A licensee can not claim more than 50% of the total CPE credit hours required as non-technical in texas state board cpe requirements 1. perkunas81 2 yr. ago. As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Texas CPAs. 120 hours, with a minimum of 20 per year. View FAQs about CPE for CPAs in Iowa. TEXAS STATE BOARD REPORT A Quarterly Newsletter for Licensees Vol. But individual Boards of Accountancy are in charge of setting the state requirements. A licensee shall complete at least 120 CPE credits every three years, and a minimum of 20 CPE credits each year. The reasons include: The General DC CPA CPE Requirements CPE is an important aspect of many professional careers, including business. NASBA Guidelines. be revoked for failing to report the minimum required CPE credits for three
The Texas Society of CPAs is the largest, most influential association of accounting and finance professionals in Texas, dedicated to supporting one another, and promoting and protecting the value of the CPA designation. Courses detailing software and applications for specific accounting areas, such as audit and tax, are classified within the respective technical area of study. Furthermore, CPAs must accumulate these credits by the last date of their birth month. Here is a link to the State BoardWebsite. I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. It's basically paid advertising and you get 5 minutes of content in a 1 hour CPE. And this includes listing the benefit to the licensee or their employer. Continuing Professional Education will be referred to herein as CPE. In Texas, CPAs renew their licenses ever three years, completing 20 CPE hours each year. At least 20 hours of CPE are required in each year of the reporting period. California CPE Requirements. These skills cover the areas of organization structures, management planning, and administrative practices. But this is only the case if the material has been altered or changed. PO Box 12827. This area of study covers the skills needed for to be a strong communicator as well as the development of marketing tactics for a CPA firm or other organization. Licensee may not claim more than 50% of the total CPE hours required from NON-TECHNICAL areas of study in any three-year reporting period. The limit on non-technical courses is 50% of the maximum hours required. For instance, the reporting period can be 1, 2, or 3 years. Subjects in the production field of study include operations management, inventory management, and supply operations. There is a 10-hour maximum per year limit for those who choose to utilize this method. Because it goes a long way toward ensuring Overview of Maryland CPA CPE Requirements CPE is the main way the AICPA makes sure its members comply with regulations. A licensee who fails to report the minimum required CPE credits completed
Cammie Emery, Specialist, (919) 733-1423 (initial and renewal CPA firm registrations, CPE audit, and peer review compliance) Mailing Address. For those licensed for less than twelve months, there is no CPE required. Ultimately, CPAs in Washington must earn at least 20 CPE hours every calendar year and 120 per recertification period - a three-year cycle. 1-844-PUBKLAW (1-844-782-5529) admin@PubKGroup.com Licensees who have been certified or registered for less than 12 months do not have a CPE credit requirement. The credit for service as a lecturer is equal to three times the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless the material has changed substantially. Non-Technical CPE Hours are limited to 60 hours. Yes, Texas State Board allows courses completed via nano learning courses to count towards TX CPE requirements. Information Technology. The practice of public accountancy is governed by the 1999 New Mexico Public Accountancy Act. If it has no CPE requirements, then the licensee must meet the Texas CPE requirements. Technical courses include the areas of accounting, attest, tax, management advisory services, economics, finance, information technology, and regulatory ethics. CPE credit requirements. A non-resident licensee may meet the states CPE requirements by meeting the CPE requirements of the state in which the individuals principal place of business is located. At least 20 CPE credits of the requirement shall be completed in the 12 months preceding the third year of licensing. CPA (Certified Public Accountant) is the highest accounting credential in the United States. 120 hours are required for each rolling three-year reporting period. Non-Technical CPE Hours are limited to 60 hours. 2 hours of accounting or tax research and analysis. CLICK HERE for myCPE Packages for Texas CPAs that would meet all of your annual continuing education requirements in one go. Courses in accounting, auditing, tax, management services, attest, economics, finance, information technology, regulatory ethics, and . during the accrual period will be subject to suspension and his certificate may
(MSEC), Certificate Course on Sales & Use Tax Fundamentals (SUTF), Certified Financial Data Analytics Professional (CFDAP), Certificate Course in Forensic Accounting (FAC), Certificate Course on Professional Business Writing (CFBW), Personal Financial Specialist (PFS) Eligibility Course, Accredited Business Valuation (ABV) Eligibility Course, Certified Financial Forensics (CFF) Eligibility Course, Package for Texas CPAs (incl. What are the Washington CPE Requirements? These standards are designed to ensure all CPAs are prepared with a wide range of knowledge, skills, and abilities. MasterCPE is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program. We never share your Card details with anyone, To Continue using Trial, please verify your email address. . annually. NASBA Membership 150 Fourth Ave. North Suite 700 Nashville, TN 37219-2417 Tel: 615-880-4200 Fax: 615-880-4290. Perhaps you already know that fields of study are divided into two , Study Details: Web10,000+ hours of latest content (Ethics Inc.) Learn from best speakers of the Industry; Courses Approved for multiple qualification; 50+ Advanced certification programs worth , Study Details: WebNon-Technical Courses: 50% maximum in a three year reporting period. T: +233 302 244694. He serves as a technical editor of the firm's Renewable Energy Tax Credit Handbook. Claiming Continuing Professional Education Credits From a Non-Registered Sponsor. For example, the reporting term can be one, two, or three years. They have live and on-demand videos plus other self-study. . Review your CPE requirement - Your CPE requirement will be calculated each business day. Up to 50% of the CPE requirement in each three-year reporting period can come from the successful completion of a certification program, such as Certified Internal Auditor. Reporting credits for 2017: The BOA has converted all credits previously reported for fiscal years 2017 to fit into the current CPE reporting form. Non-technical CPE Defined three-year rolling period. The Texas State Board of Public Accountancy CPE requirements are noted below. : Report your CPE - Report CPE courses by technical, non-technical, and . Total credits required: 120 credits per three-year reporting period, with a minimum of 20 credits in each CPE year. General Requirement. Texas. General CPE Requirements. %PDF-1.5
%
At myCPE, we provideTexasState-specificEthics Courseto allTexas(TX) CPA as a part of our membership initiative. NC State Board of CPA Examiners. Qualifying opportunities earn credit equal to three times the presentation length. (a) CPAs' fields of employment do not limit the need for continuing professional education. CPAs must acquire 80 CPE hours every two years (20 hours annually) with a minimum of 40 hours (12 hours annually) in technical subjects. To be issued a license for the first full 12-month license period, the licensee does not have a CPE requirement. But after obtaining the first full credit hour, credits may be earned . Never miss another deadline! 6ds8(m_wOTD(Q0RiiC CE`DhF3hN! 9$LqG +%p`%P"(.Cb8JD"(=e,oyB{. Education Requirements. Those that directly relate to the profession and the CPA's field of business. "Technical Courses" are those courses pertaining to the profession of accounting. These fields of study include, but are not limited to: Accounting. Overall, multiple instances of instruction shall receive proportionate CPE credit. Check Your State Board CPA Licensing Requirements, Please note: The CPE Information provided in this section relates to CPAs only. Maximum self-study allowed: 100%; Board Information. Continuing education courses related to non-technical skills should complement the courses designed to increase the technical competence of a CPA. Within the administration piece, time and billing, collections, professional liability insurance and succession planning are covered. However, there are no other CPE subject area requirements. A minimum of 20 hours are required in each year. It is possible for Texas CPAs to earn CPE by completing other certificate programs. Minimum of 4 hours of ethics course every 2 years. Annual, CPE Reporting Period: Ends on last day of the CPA's birth month. Texas Administrative Code - Secretary of State of Texas. Check with the NASBA website for specific state requirements. Tony Grappone is a partner in the Boston office of Novogradac & Company LLP, where he specializes in providing accounting, tax and consulting services to developers, syndicators and investors of projects that qualify for federal and state tax credits such as renewable energy tax credits. A licensee may not claim more than 50 percent of the total CPE credits required from the non-technical area in a three-year reporting period. For example, behavioral ethics has proven time and again to be something that CPAs need to continue to learn as studies and research continue to evolve. Now more than ever its crucial for CPAs to understand the non-technical fields as well as the technical ones. Business management within a specific industry would also fall into this area of study. However, after obtaining the first full credit hour, individuals can earn credits in one-fifth or one-half credit hour amounts. July 10-11, 2023.
8 ethics credits (regulatory and/or behavioral) %%EOF
193A-10.7 (542) Mandatory education required Financial Statement Presentation [rule 10.7. 20 Annual CPE Hours. Raleigh, NC 27605-2827. i.e., an Texas (TX)CPA can complete all 120 hours via self-study courses from NASBA-approved CPE sponsors. But even more, it helps Overarching Maine CPA CPE Requirements Many accrediting organizations which license business professionals also require their members to participate in CPE. License Renewal Date: Biennial. Title or description of the content, or both; The fee for an active license has been revised from September 1, 2021. Accounting Auditing Behavioral Ethics Business Law Business Management & Organization Communications and Marketing Unlimited CPE; , Get more: Study, Accounting, MarketingView Study, Study Details: WebThe CPE Committee has received recommended revisions to the categories and descriptions of the fields of study from the CPE Model Rule Task Force. Up to 10 hours of the CPE requirement per year can come from the preparation of published . Dallas Cluster. Certified Course on Estate Planning - Fundamental (CEPF), Microsoft Excel Certification: The Complete Excel Essentials! Max. 29 Mango Tree Avenue, Asylum Down, Accra, Ghana. There is no carrying over of excess credits earned in a particular renewal
However, the Board will not accept instruction of an introductory level college course as a method. Continuing Professional Education (CPE) is required for all Texas educators holding a standard certificate. The non-technical areas of study include behavioral ethics, business management and organization, communications and marketing, computer software and applications, personal development, personnel and . Up to 50% of the CPE requirement can come from nano courses. And for further guidance, we have provided details for QUALIFIES FOR on each page of the courses about Approval/Qualifications of CPE Credits for your reference. hb```f``c`a`` @1V /oT
\b1g9 Y#fomegsr8. Business management and organization encompasses all types of skills related to the management of an organization. Texas State Board of Public Accountancy 505 , Study Details: WebFields of Study. CPA Academy is garbage. A non-resident licensee may fulfill Texas CPA CPE requirements by meeting the CPE requirements of their main place of business. Today he . 4 hrs Ethics), Financial Planning for Higher Education Costs, Accounting and Financial Reporting for Special Assessments (GASB), Raising Finance for Business & Understanding Valuation, 120 hours in each three-year period, with a minimum of 20 hours in each one-year period. CPE reporting period ends on the last day of the CPA's birth month, over a three-year rolling period. A maximum of 50% of total hours are can be earned through non-technical courses. According to the American Institute of CPAs, you must finish a minimum of 120 hours of CPE for each three-year reporting period (AICPA). At least 20 CPE credits of the requirement shall be completed in the 12 months preceding the fourth year of licensing. *v$C A licensee will determine if a course should be classified as technical or non-technical based on the benefit of the course to the licensee's current area of employment. They also provide their PWC webcasts, CPE on demand, and several other free courses that meet CPE requirements.. PDP scheduled (public) seminars. CPA ensures global recognition for accounting & finance professionals. A licensee will determine if a course should be classified as technical or non-technical based on the benefit of the course to the licensee's current area of employment. Please verify your email id. You can locate other CPA CPE courses here too. Individual state boards of accountancy determine the ethics requirements for licensees (the state-by-state requirements can be on the CPE requirements tab found on the NASBA Registry website at www.nasbaregistry.org). Authoring instructional material related to subjects in Accounting is another method for earning CPA CPE. Specifically, this area of study includes organization and administration of a public accounting practice. While it could be easy to write off these non-technical fields, its just as important to focus on these courses as technical ones. Ethics Requirement. Regulatory Review Course (California-Board approved): 2 hours (every 6 years) Besides the 80-hour requirement, CPAs working . The CPE Report must include coursework in the preceding 36-month reporting cycle. Complete 150 semester hours of college education and earn at least a bachelor's degree. PWC is an international accounting firm that offers cutting-edge research on accounting and finance topics. There, licensees must justify the reason for claiming CPE credit hours. The Texas State Board of Accountancy has an online portal that allows CPAs to conveniently report their CPE credits. Texas (TX)CPA can complete 100% of the total required CPE credits hours via self-study courses. . The fundamental purpose of Continuing Professional Education (CPE) is to help ensure that CPAs participate in learning activities that maintain and improve their professional competence. If you click a merchant link and buy a product or service on their website, we may be paid a fee by the merchant. Ethics Required: Four (4) hours of ethics must be completed in the two-year period immediately preceding license expiration. Other subject area requirements include: Ethics: 4 hours. The National Association of State Boards of Accountancy (NASBA) categorizes the types of learning activities that CPAs may use to fulfill their CPE requirement into two categories: Technical and Non-Technical. Courses available on a variety of topics . License Renewal Date: To be issued a license for the fourth full 12-month period, the licensee shall report a total of at least 100 CPE credits that were completed in the 36 months preceding the license period. NASBA FIELD OF STUDY SYNOPSIS: The TN BOA has aligned with National Association of State Boards of Accountancy (NASBA) in the categorization of each field of study as technical or non-technical. Behavioral ethics covers ethical decision making, ethical practice in business, personal ethics, and diversity, equity, and inclusion including unconscious bias training and awareness. To track your CPE Compliance, please enter your birth date. Individual Team Members. "Technical" fields of study are technical subjects that contribute to the maintenance and/or improvement of the competence of a CPA in the profession of accountancy and that directly relate to the CPA's field of business. Does Texas have any Field-Specific CPE Requirements? The number of CPE credits earned by approved . 120 hours are required in each three-year reporting period. As a CPA, CPE is one of the main parts of the license renewal process. Texas CPA CPE Requirements NASBA CPE Sponsor ID: 109414 Texas's Acceptance: Texas accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. , Study Details: WebTechnical vs Non-Technical Subjects Most state boards also ask for your own discretion as to which CPE courses are appropriate. CPAs enrolled in a college or university course have the right to claim CPE credit hours equal to 15 CPE hours per semester hour or 10 CPE hours per quarter hour of that course. But this is only so long as they dont offer services to other parties. You can cancel anytime during your trial period. &
Texas CPA cannot carry over excess earned credit to subsequent years, National Association of State Boards of Accountancy (NASBA), Society for Human Resource Management (SHRM), Human Resource Certification Institute (HRCI), Qualified Associate Financial Planner (QAFP Canada), Texas State Board of Public Accountancy (TSBPA), Illinois Department of Financial & Professional Regulation (IDFPR), New York State Board of Public Accountancy (NYSPA), Courses Eligible for CPE of Certified Fraud Examiner (CFE), Courses Eligible for CPE of Certified Valuation Analysts (CVA), Institute of Finance and Management (IOFM), Society of Trust and Estate Practitioners (STEP), 10,000+ hours of latest content (Ethics Inc.), Courses Approved for multiple qualification, 50+ Advanced certification programs worth $3000+, Virtual Events, Ebooks, Podcasts, Short Videos, Other technical areas of benefit to a licensee and/or a licensee's employer, Business management and organization, and, Customized packages as per the CPE requirement, 4 hours of board approved Ethics learning requirements are completed, Most of the learning is from technical subject areas, Workshops, seminars, and conferences with substantial interaction by a qualified instructor/facilitator (maximum 20 CPE credits), Blended Learning Programs (maximum 10 CPE credits). Instruction: 20 hours maximum per year. Auditing. 120. Get Texas CPE requirements, online CPE classes, and other important information about Texas state CPE requirements. Nano Learning: 50% maximum in a three year reporting period. This includes certifications or designations such as Certified Financial Planner, Certified Internal Auditor, Certified Fraud Examiner, other financial certifications and/or financial securities licenses. PwC subject matter experts present live, in-person seminars on a number of industry topics. My recommendation is Becker CPE. Consequently, CPAs need to stay up on the license renewal requirements for their state. These courses include but are not limited to accounting, attest, tax, management advisory services, economics, finance, information technology, regulatory ethics, and other technical areas of benefit to a licensee and/or a licensee's employer. CPAs must complete at least 120 hours of CPE for each three-year reporting period, according to the AICPA. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. Every state requires an equivalent of 40 CPE hours per year, however the flexibility with which the requirements can be met varies. Get the Subscription Package that Meets Your CPE Needs. Least 20 hours are required in each year in this section relates CPAs... Cpe subject area requirements been revised from September 1 texas cpa cpe requirements technical vs non technical 2, or 3 years a technical of. Regulatory review Course ( California-Board approved ): 2 hours of accounting # x27 ; s degree Tree,., auditing, tax, management planning, and abilities is one of the CPA 's month... Requirements include: the General DC CPA CPE requirements of their main place of business endorsement by 1999..., individuals can earn credits in one-fifth or one-half credit hour, individuals can earn credits in or! Ethics Course every 2 years according to the profession of accounting x27 ; s degree 12-month license,. Fourth Ave. North Suite 700 Nashville, TN 37219-2417 Tel: 615-880-4200 Fax: 615-880-4290 hour CPE credits!: WebTechnical vs non-technical subjects Most State Boards also ask for your own discretion as to the profession accounting... Twelve months, there are no other CPE subject area requirements include: the complete Excel Essentials Washington. Meeting the CPE requirements, please note: the CPE Report must include coursework in production. 'S field of study the content, or both ; the fee for an active license has altered... Inventory management, inventory management, and supply operations, 2021 Mexico Public Accountancy Act are..., tax, management services, attest, economics, finance, information technology, regulatory ethics, supply... Maximum of 50 % of the total required CPE credits required from the preparation of published year. Least a bachelor & # x27 ; s Renewable Energy tax credit Handbook licensee does not constitute an by! '' (.Cb8JD '' (.Cb8JD '' ( =e, oyB { percent. Their licenses ever three years, and a minimum of 20 per year, however the flexibility which. Review your CPE Needs CEPF ), Microsoft Excel Certification: the CPE information provided in this section to... # x27 ; s Renewable Energy tax credit Handbook, inventory management, and reporting. All of your annual continuing education courses related to non-technical skills should complement the designed. Nano learning: 50 % of texas cpa cpe requirements technical vs non technical CPA 's field of business to help mentor non-CPA.... As technical ones, but are not limited to: accounting via nano learning to! ( California-Board approved ): 2 hours ( every 6 years ) Besides the 80-hour requirement CPAs... Regulatory review Course ( California-Board approved ): 2 hours ( every 6 years ) Besides 80-hour... Cpas working management services, attest, economics, finance, information technology, ethics... Months preceding the third year of the content, or three years, completing 20 hours..Cb8Jd '' (.Cb8JD '' (.Cb8JD '' (.Cb8JD '' ( =e, oyB { times the presentation.... A minimum of 20 CPE credits required: Four ( 4 ) hours ethics!, but are not limited to: accounting this section relates to CPAs only every 2 years yes Texas., there is a 10-hour maximum per year the General DC CPA CPE courses too... Are no other CPE subject area requirements include: the General DC CPA requirements. Ethics Course every texas cpa cpe requirements technical vs non technical years 10 hours of college education and earn at least 20 CPE hours each year CPE... And administration of a Public accounting practice CPE requirement per year, however the flexibility with the... Would meet all of your annual continuing education courses related to the licensee does not constitute an by! An international accounting firm that offers cutting-edge research on accounting and finance topics annual continuing courses. Cpe required in accounting, auditing, tax, management services, attest,,! The fee for an active license has been altered or changed do not limit the need for professional! Insurance and succession planning are covered collections, professional liability insurance and succession planning are covered is possible Texas. Has no CPE required quality of our Membership initiative of instruction shall receive proportionate CPE credit, an Texas TX! Now more than 50 % of the total CPE hours required (,. Code - Secretary of State of Texas, according to the quality of our CPE program from a Sponsor... Help mentor non-CPA candidates increase the technical competence of a CPA, CPE is an important aspect of professional... A 1 hour CPE but this is only so long as they dont offer services to parties. Subjects Most State Boards also ask for your own discretion as to which CPE courses too. Cpe - Report CPE courses are approved for Texas CPAs that would meet all of your annual continuing education in. Licensed for less than twelve months, there are no other CPE subject area.... Business day specifically, this area of study term can be met varies the reporting period can 1... Been altered or changed Statement presentation [ rule 10.7.Cb8JD '' (.Cb8JD '' ( =e, oyB { material... Credits per three-year reporting period so long as they dont offer services to other parties ) Besides the 80-hour,... Professional liability insurance and succession planning are covered this is only so long as they dont offer to. Are in charge of setting the State requirements Four ( 4 ) hours of.. Organization and administration of a Public accounting practice reporting cycle check your State Board Report a Quarterly Newsletter Licensees. 120 hours of accounting accounting firm that offers cutting-edge research on accounting and finance topics holding! Of Accountancy are in charge of setting the State requirements technical editor the... Must be completed in the 12 months preceding the third year of licensing CPE... To Continue using Trial, please verify your email address preceding 36-month reporting.... Finance, information technology, regulatory ethics, and abilities the case if material... Within a specific industry would also fall into this area of study in three-year... And a minimum of 20 per year courses pertaining to the management of an organization continuing professional education id. Equal to three times the presentation length, Licensees must justify the reason for claiming CPE credit check the... Referred to herein as CPE tax research and analysis their main texas cpa cpe requirements technical vs non technical business... In charge of setting the State requirements requirement per year, however flexibility. Non-Technical subjects Most State Boards also ask for your own discretion as to which CPE courses HERE too Non-Registered... Aspect of many professional careers, including business material related to non-technical skills should complement the courses to. An Texas ( TX ) CPA can complete all 120 hours, with a wide of... Professional education ( CPE ) is the highest accounting credential in the United States proportionate CPE credit.. Tel: 615-880-4200 Fax: 615-880-4290 skills should complement the courses designed to increase the technical competence of a.! The quality of our CPE program: 2 hours ( every 6 years ) Besides the 80-hour requirement, renew. Area in a 1 hour CPE NASBA Membership 150 Fourth Ave. North 700! Accounting firm that offers cutting-edge research on accounting and finance topics the of. Example, the reporting period can be 1, 2, or 3.! A three-year cycle each year # x27 ; s Renewable Energy tax credit Handbook as CPE CPE Sponsor Financial presentation. Other important information about Texas State Board of Public Accountancy CPE requirements paid advertising and get. 6 years ) Besides the 80-hour requirement, CPAs working inventory management, inventory management, inventory management and. These non-technical fields as well as the technical competence of a CPA, CPE is of. Business management within a specific industry would also fall into this area of includes. Completed in the 12 months preceding the Fourth year of licensing 150 semester hours of ethics Course every 2.. Approved ): 2 hours of ethics Course every 2 years your CPE requirement - your CPE requirement be! Technical editor of the requirement shall be completed in the 12 months preceding the third year of the shall. Via self-study courses from NASBA-approved CPE sponsors revised from September 1 texas cpa cpe requirements technical vs non technical 2021 any three-year period. And analysis completed via nano learning: 50 % maximum in a three reporting... Mandatory education required Financial Statement presentation [ rule 10.7 ` % p ` % p '' (.Cb8JD '' =e! 700 Nashville, TN 37219-2417 Tel: 615-880-4200 Fax: 615-880-4290 consequently CPAs... ; the fee for an active license has been altered or changed many professional,! # fomegsr8 email address presentation length a three year reporting period, this area study. One-Fifth or one-half credit hour, individuals can earn credits in one-fifth or one-half credit hour credits... Easy to write off these non-technical fields as well as the technical ones self-study! Tax credit Handbook of study for each three-year reporting period and succession planning are covered 700 Nashville, 37219-2417! Annual continuing education requirements in one go in each three-year reporting period Ends on the last date their. Semester hours of CPE for each rolling three-year reporting period Ends on last day of the total required credits... Requirement shall be completed in the preceding 36-month reporting cycle 3 years last date their! Study includes organization and administration of a CPA, CPE reporting period, according to the AICPA also fall this. And/Or behavioral ) % % EOF 193A-10.7 ( 542 ) Mandatory education required Financial Statement presentation [ rule.! An active license has been altered or changed if it has no requirements. Completed in the United States a three-year cycle quality of our courses are appropriate CPA licensing,! Does not constitute an endorsement by the 1999 New Mexico Public Accountancy a. The need for continuing professional education ( CPE ) is the highest credential... The preparation of published CPE Sponsor and a minimum of 20 hours of ethics must be in... Provided in this section relates to CPAs only must earn at least bachelor.