|CPE Requirements Louisiana|
|License Renewal Date||12/31 annually|
|CPE Reporting Period||1/1 to 12/31 annually|
Note: Due to multiple natural disasters in 2020, Louisiana is allowing carry back through 6/30/2021 into the prior period ending 12/31/2020. Credits may be applied to shortages in Total Hours or Ethics. No carry back will be allowed for any other reporting periods.
|General Requirement||80 Hours of CPE biennially|
|Minimum Hours Per Year||20 Hours of CPE annually|
|Ethics Requirement||All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the Board, the contents of which must be pre-approved by the Board. Note: For the year 2022, the Ethics Requirement is 3 hours.|
|Other Subject Area Requirements||CPA certificate holders who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon procedures), shall complete at least eight (8) hours in Accounting & Auditing subjects during the calendar year. “Participation in attest engagements” includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who “plan, direct and report” generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm.|
The above are general requirements. There may be additional requirements for individuals whose license has lapsed and/or initial first-time applicants, etc.
Because CPE standards are created and maintained jointly by the AICPA, NASBA (the National Association of State Boards of Accountancy), and individual state boards, we recommend checking with your state board to be absolutely sure you are fulfilling all requirements.
The link at the bottom of this page will take you to NASBA where you can select your state to get additional information specific to your individual case.
A direct link to your state board can also be found below.
The requirements on this page are general in nature. For a more detailed view and to get the most up to date information, visit:
State Board of CPAs of Louisiana
601 Poydras Street, Suite 1770
New Orleans, LA 70130