AICPA Credential Recertification Requirements

Effective January 1, 2017, the AICPA’s National Accreditation Commission approved updated professional education requirements for its specialized credentials and expand options, now called Continuing Professional Development (CPD), available for members to earn the necessary credits (traditional CPE is still acceptable and just one option under CPD.)

Recertification requirements:

  • Hold a valid and unrevoked CPA permit, license, or certificate issued from a legally constituted state authority (verify on your credential’s web page whether your specific credential requires an active license to be held), and
  • Be a member in good standing with the AICPA (verify on your credential’s web page the type of membership(s) allowed for your specific credential), and
  • 20 hours of CPD each year to maintain your credential and. All CPD (including CPE) must be relevant to the credential body of knowledge to receive credit.  Up to 10 hours can be satisfied through unstructured learning. These are activities that many members already do day-to-day, and include leadership development, mentoring and research into evolving issues affecting their clients.

Attestation to recertify:  Each year when you pay your annual credential dues, you are attesting to meeting these requirements and subject to potential audit by the AICPA.

Documentation:  For your convenience, you have access to the “My Learning” section on the AICPA’s Competency and Learning website to record your learning (whether CPE, other structured learning, or unstructured learning) as it happens. If you are audited, you will be required to submit this learning record for documentation. To access your learning record:

  • Go to competency.aicpa.org and log in with your AICPA username and password.
  • Click on your name in the upper right of the screen and select My Learning from the drop-down list.
  • Click Report more learning for a pop-up window to record any of your CPD.

Why the changes?  These changes reflect best practice in education and evolution in the ways professionals develop their skills. They also align with the AICPA’s commitment to help CPAs maintain relevancy in a rapidly evolving marketplace and provide more flexibility in recognition of the multitude of ways that professionals develop competencies, while continuing to help members deliver the highest quality in professional services.

For your convenience, we have provided the following resources to answer any questions:

If you have any questions, please contact the AICPA’s member service center.