Louisiana
Date of Last Revision: 5/6/2024
License Renewal Date
12/31 annually
CPE Reporting Period
1/1 to 12/31 annually
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 2024, 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.
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Partial Credit:
- Authored/Published Material and Peer Review: Credit is granted in whole hours only.
- Group Courses: Credit is accepted in half hour increments once the first full hour has been earned.
- Self-Study: Credit is granted in half-credit increments. The first half credit must be in one subject area.
- Board-Approved Exams: Credit will be awarded one time only at a rate of 5 times the length of each exam passed. The maximum credit allowed for the successful completion of board-approved exams will be limited to 20 hours of continuing professional education earned in a calendar year.
Other State Policies
- CPE Reciprocity: A non-resident licensee seeking renewal of a certificate in Louisiana shall be determined to have met the CPE requirements of Louisiana by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located. However, in the years that Louisiana has a professional ethics requirement, if the non-resident licensee's principal place of business state did not have a professional ethics requirement, then they shall be required to complete the professional ethics requirement for Louisiana. If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate, then the non-resident licensee must comply with all CPE requirements for renewal of a certificate in Louisiana.
- 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.
- 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.