Louisiana

Date of Last Revision:    9/1/2022

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
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.

Credit Limitations

• Instruction: The maximum credit for instructors is 20 hours per year and is allowed for first presentations only, without substantial revisions.
• Personal development: Credit is limited to 20 hours per year.
• Published Materials: Credit is limited to 10 hours per calendar year.
• Self-Study Non-interactive self-study credit is not accepted.

Credit Calculation

• College/University Courses: Credit is equal to 15 credits per Semester hour, 10 credits per Quarter hour, and 1 credit per Audit hour.
• Instruction: Credit is equal to Presentation + Preparation. Preparation is limited to 2x Presentation.
• Partial Credit: Half-credits accepted after first full hour earned (cross subject) except for Self-Study for which half-credits are accepted prior to first full hour earned.

Other State Policies

• Magazine and reference material readings and tests do not qualify for CPE credits.
• Credit for writing published articles, books and CPE programs will be awarded in an amount to be determined by a board representative.
• Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 20 hours per calendar year.