Louisiana CPA CPE Requirements

How many CPE hours do Louisiana CPAs need?

Louisiana CPAs must complete 80 hours over a rolling two-year period, with at least 20 hours in each year.

The Louisiana board applies the 80 hours on a rolling two-year basis, looking forward and backward, with at least 20 hours in each year.

Reporting period: 1/1 to 12/31 annually.

NASBA Registry wording: 80 Hours of CPE biennially 20 Hours of CPE annually.

What is the Louisiana ethics CPE requirement?

Louisiana requires 3 hours of ethics every two years. The course must be Louisiana-specific, and the course must be approved by the Louisiana board.

Louisiana requires a Board-approved professional ethics course in even-numbered years.

NASBA Registry wording: 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.

Does Louisiana limit self-study CPE?

Louisiana places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Louisiana CPE due?

The reporting period ends on December 31, every year (rolling 2-year total).

License renewal: December 31 annually.

There is no grace period.

Can Louisiana CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Louisiana require hours in particular subjects?

Subject-area requirements: 8 hours accounting and auditing in any year with attest work.

NASBA Registry wording: 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.

Are there other Louisiana CPE limits?

• Instruction: The maximum credit for instructors is 20 hours per year and is allowed for first presentations only, without substantial revisions.
• Other Certifications Exams: Credit is limited to 20 hours annually with board approval.
• 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.

What other Louisiana CPE policies apply?

• 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.