NASBA and AICPA Give Final Approval to Revisions to Continuing Professional Education (CPE) Provider Standards

January 24, 2012

NASHVILLE, TN and New York, NY (January 24, 2012) – The Boards of Directors for both the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) today announced final approval of the proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards), the framework for the development, presentation, measurement and reporting of CPE programs. 


The approval comes following a collaborative analysis of the Standards by a joint AICPA/NASBA CPE Standards Committee and an extended public comment period of the Standards exposure draft.  Overall, the submitted comments did not result in major changes or revisions to the Exposure Draft of the Standards.  The most significant change to the Exposure Draft was to provide additional time on the front end for the implementation of the revised Standards.


The revised Standards will be effective as follows:

  • For group programs and independent study – July 1, 2012
  • For self-study programs in development as of December 31, 2011 and/or being published for the first time – July 1, 2012
  • For self-study programs already in existence as of December 31, 2011 – March 1, 2014


The newly revised Standards will provide flexibility for innovation in learning techniques and allow for future considerations around outcome-based learning. Significant revisions are in the areas of group internet-based learning and self-study programs; issuance requirements for half credits under self-study programs; promotional/course announcement information for in-house training programs and alternate methods for calculating CPE credits for self-study programs.


More information about the Standards and the implementation process is available on the NASBA website at and the AICPA website at