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The Daily Insight

How long must records of CPE be retained?

Author

Sarah Duran

Published Apr 10, 2026

The AICPA recommends that the best practice is to keep records for at least five years after the educational development program is completed. Examples of permissible evidence include: A certificate of completion issued by an approved CPE program sponsor.

What happens if CPA goes inactive?

Inactive Designation An accountant is no longer a CPA after he voluntary submits his license to the state and can’t use the CPA title. Doing so is cause for disciplinary action.

What can a retired CPA do?

Temporary accounting work An obvious way for retired accountants to land a seasonal job is to sign up with a tax preparation company. A staffing agency specializing in accounting can also help you find seasonal work, such as helping organizations with year-end closing. But it doesn’t have to be seasonal.

How do you maintain a CPA?

Requirements

  1. Annual minimum of 20 CPE credits.
  2. 120 CPE credits every 3 years, including 8 hours of ethics.
  3. Maintain records of completed CPE credits.
  4. CPE courses must comply with BOA rules.
  5. Renew CPA certificate and report CPE based on BOA rules.

How does CPE enter the body?

CPE may develop in the body following the use of antibiotics or can be acquired from someone else. Any child, young person or family member, as well as staff, may be colonised with CPE, especially if they have been in hospital. The most common way of spreading the bacteria is by contact.

Is CPE curable?

Treatment depends on the type of CPE and the location of the infection. CPE can be very hard to treat as most antibiotics are resistant. People with CPE may need strong antibiotics or have to take more than one antibiotic which may result in significant side effects. A person colonized with CPE does not need treatment.

How many years is a NYS CPA required to maintain his or her CPE records?

5 years
How long do I need to maintain my CPE records? You must keep CPE certificates for at least 5 years and make them available to the NYSED upon request.

Who are exempt from CPE hours requirement?

Members are exempted from CPE credit hours requirement > All the members (aged 60 years and above) who are not holding a Certificate of Practice.

How do you get CPE certified?

How to become a CPE provider?

  1. STEP 1: Find the appointed professional body or institution in your country. Start by finding the organizational body of your country, area or region.
  2. STEP 2: Get in contact with them and apply for course accreditation.
  3. STEP 3: Provide evidence that your course is eligible for accreditation.

How old do you have to be to retire as a CPA?

However, “retired” is applicable only to those who meet the 55-year age threshold. In addition, the rules do not allow a CPA engaged in teaching to meet less than the CPE requirement for active practice. The Committee’s decisions are reflected In Model Rule 6-7.

Can a CPA be both inactive and retired?

State Boards have come to NASBA to request guidance on how to recognize both inactive and retired CPAs. With no uniform approach, a majority of states have adopted their own retired status in their statutes and/or rules. These variations in state policies have led to inconsistencies in expectations and treatment of this class of CPAs.

How many hours of CPE do you need?

You must complete 80 hours of CPE over the 2-year reporting period that runs January 1, 2018 to December 31, 2019. No more than more than 20% (16 of 80 hours) of CPE can be in Personal Development, as defined by the Fields of Study. Additionally, four hours of the 80 must be in ethics, of which up to two hours can be in CR&R.

What are the CPE requirements for Colorado State Board of Accountancy?

Colorado State Board of Accountancy CPE Requirements. Active Certificate: You must complete 80 hours of CPE over the 2-year reporting period that runs January 1, 2018 to December 31, 2019. No more than more than 20% (16 of 80 hours) of CPE can be in Personal Development, as defined by the Fields of Study.