Continuing Professional Education (CPE) is an integral part of professional growth and development for Certified Public Accountants. CPE programs keep professionals updated with the latest trends, regulations and best practices across the industry. To ensure that CPE credits are accepted by state boards and licensure requirements are fulfilled, it is paramount that CPE certificates are compliant with the rules and regulations set forth in the Statement on Standards for Continuing Professional Education Programs (Standards).  

In this article, we will explore the components of a compliant CPE certificate. 

1. Sponsor Information: This section includes essential details about the CPE program's sponsor, including the sponsor's name (as it appears in the NASBA National Registry listing) and National Registry of CPE Sponsors identification number. If state boards require a registration number, this information must also be listed on the certificate. The CPE program sponsor is the individual or organization issuing the certificate of completion and is responsible for complying with and maintaining the documentation required by the Standards.  

2. Participant's Name: The certificate of completion lists the individual that CPE credit is awarded. Most commonly, certificates of completion are issued to participants who have completed a CPE program.  The participant's full name should be prominently displayed, ensuring the document's personalization and credibility.  In some cases, CPE program sponsors may also offer credits to instructors or reviewers. The distinction of who the credit is issued is crucial as state boards have regulations and maximums established for credits claimed as instructor or reviewer.  

3. Program Information: A certificate of completion should provide a clear description of the completed program, including the program's title, date(s) and location (if applicable). This information documents the key specifics of the program for reporting purposes and allows regulatory bodies to assess the relevance of the CPE. 

4. Appropriate Delivery Method: The National Registry of CPE Sponsors recognizes five instructional delivery methods for CPE programs to cater to diverse learning preferences and needs. The certificate of completion should specify the delivery method employed in the program. The instructional method must be identified as the sponsor’s NASBA-approved delivery method.  

The delivery method must be listed as ONE of the following as defined in the Standards:  

Group Live 

Group Internet Based 

QAS Self Study 

Nano Learning 

Blended Learning 

 

5. Program Duration: This element specifies the number of CPE credits earned during the program. Sponsored learning activities are measured by actual program length, with one 50-minute period equal to one CPE credit. Sponsors may round down CPE credits awarded to the nearest one-fifth, one-half, or whole credit at their discretion and as appropriate for the instructional delivery method; however, the CPA claiming CPE credits should refer to respective state board requirements regarding acceptability of one-fifth and one-half CPE credits. 

6. Assigning CPE Credits per Field of Study: CPE credits are assigned based on the content and subject matter of the program, ensuring that professionals acquire knowledge relevant to their specific fields. Registry sponsors must use the NASBA Field of Study document for the classifications acceptable subject matter areas for CPE.  If more than one field of study is offered for the program, the certificate must allocate the CPE credits by the appropriate fields of study. 

7. Accreditation Statement: A certificate of completion must include the NASBA time statement. This statement verifies that the CPE credits have been granted based on a 50-minute hour. 

CPE program sponsors must provide participants with documentation (electronic or paper) to support their claims of CPE credit. The certificate should be provided to the participant as soon as possible and should not exceed 60 days past completion (so that participants can report their earned CPE credits in a timely manner). Certificates are not to be submitted to NASBA as NASBA does not retain the certificates or report CPE credits to state boards. 

A compliant CPE certificate ensures that professionals can demonstrate they have met the requirements of their licensing body and are staying current in their fields, enhancing their knowledge and acquiring new skills.  For more information regarding requirements for CPE certificates, review Standard No. 23 and the Sample Templates at www.nasbaregistry.org. 

Rev. October 2023