CPA/CFF Credential Recertification 



    Recertification Requirements

    To maintain an active AICPA credential, you must do the following:

    • Maintain membership in good standing in the AICPA.
    • Pay an annual credential renewal fee (with your AICPA dues).
    • Maintain a valid and unrevoked CPA permit, certificate, or license issued by a legally constituted state authority which is in active status.
    • Obtain 60 hours of NASBA-approved CPE related to the credential’s body of knowledge every three years.
    • Agree that if these requirements are not satisfied, the credential will be rescinded and the reinstatement requirements must be met to regain the credential.
    Recertification Process

    Each year the AICPA annual dues invoice contains the following language:

    IMPORTANT: In making my credential payment, I affirm that I hold a valid and unrevoked CPA license, certificate or permit and have complied with the ongoing credential recertification requirements as given at aicpa.org/credrecert. I note that certifications are subject to audit.

    Therefore, when you pay your annual dues, you are confirming you are compliant with all of the ongoing requirements listed above.

    Three Year CPE Requirement Details

    Your “recertification date” is the three year date (always December 31st) by which you need to have 60 hours of NASBA-approved CPE within your credential body of knowledge. This date triggers your potential inclusion in that year’s recertification audit. This date is located in your AICPA profile:

    • Click the “My Account” link at the top of this page

    • Then click the “Manage Memberships and Credentials” link on the left of the screen

    • Scroll to the bottom of the screen and under the heading “Credentials”, check the recertification date displayed

    You will receive a reminder notification during the year of your recertification date so that you have enough time to check your records and comply with the three year 60-hour CPE requirement. When you pay your dues in the year following your recertification date, you are attesting that you have met this requirement, and your recertification date will be incremented by three years.

    For example, if your recertification date in your AICPA profile is 12/31/2015:

    During calendar year 2015
    • You will receive a reminder notification via email and letter that you need to meet the 60 hour requirement by 12/31/2015.
    In June 2016
    • You will receive your 2016-17 dues statement.
    When you pay the credential dues
    • You are attesting that you have met the 60 hours of required CPE in the three years ending on your recertification date, 12/31/2015.
    • Your recertification date will change to December 31, 2018.
    • You are subject to potential audit of your credential on-going requirements
    Recertification Audit

    The AICPA reserves the right to audit recertification attestations. Each year at the conclusion of the dues payment period, we will conduct an audit of paid credential holders that had a recertification date in the last twelve months. If selected to be a part of the audit sample, we will ask for documentation of your required 60-hours of CPE and a copy of your CPA license or certificate. Failure of meeting the requirements will be grounds for termination of your credential.

    Frequently Asked Questions

    Last time I had to do something online to recertify, now it is automatic, can you explain this for me?
    In the past, members were required to go online once every 3 years and check a box attesting to meeting the credential’s recertification requirements. To streamline the process for you, this attestation has now been unified with the annual dues process. Going forward, there will be disclosure language on your dues invoice to indicate that by paying dues, you are attesting to meeting the required recertification requirements for the most recent calendar year. There is no need to do this separately online.

    If I don’t have enough hours in by my recertification date, does that mean that I cannot renew my credential next year?
    That is why we sent the recent notification email and letter to you in advance of the deadline. We would hope that you are able to meet the education requirement by then. If not, we would encourage you to contact us.

    What if all of my CPE in the credential’s body of knowledge is not NASBA-approved for CPE?
    The intent is that the CPE used to meet the credential education requirements is of the same quality as that used for your CPA license. As long as the education you submit is accepted by your state board, then we can accept it as well. You would need to provide us with documentation on your state requirements.

    Questions?

    Email us at service@aicpa.org or call us at 1-888-777-7077 (Monday thru Friday 9am-6pm ET)


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