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AICPA Code of Professional Conduct
As a member of the AICPA you will need to abide by the Code of Professional Conduct. The Code of Professional Conduct was adopted by the membership to provide guidance and rules to all members—those in public practice, industry, government and education—in the performance of their professional responsibilities.
AICPA Bylaws and Implementing Resolutions of Council
AICPA members need to agree to abide by the Bylaws.
Continuing Professional Education (CPE) Requirements
Members will need to agree to complete 120 hours, or its equivalent, of continuing professional education every 3 years.
Compliance can be achieved either by a formal program of education or by any other means, however measured, that would be reasonably expected to maintain professional competencies in the member's area of practice or employment.
Members shall report compliance with such requirement to the AICPA each year and shall keep appropriate records and submit copies of such on request of the Institute.
Retired, unemployed and members who have temporarily left the workplace are exempt from CPE.
Members who place their licenses/certificate on inactive status with their state board of accountancy AND do not hold themselves out as CPAs are exempt from the AICPA's CPE requirement as long as their state board does not require CPE while on inactive status.
If you are in public practice in the U.S.A. and you or your firm perform accounting services that fall within the scope of AICPA's practice-monitoring standards (most accounting and auditing services), your firm (or you, individually, if your firm is not eligible to enroll) must be enrolled in the AICPA Peer Review Program.
Learn more about Professional ethics in the AICPA.