Louisiana CPA CPE Requirements

License Renewal: December 31^st on an annual basis

Reporting Period: January 1^st to December 31^st on a triennial basis

CPE Documentation: CPE hour submission and license renewals can take place at The State Board of Certified Public Accountants of Louisiana.

Credit Limitations:

• Instruction: The maximum credit for instructors is capped at 50% and is only permitted for first presentations, devoid of any substantial modifications.
• Personal Development: CPE credit is limited to 25% of the total required hours.
• Published Materials: Articles and books must be published and limited to 25% of total hours.
• Self-Study: Self-study credit must be interactive in order to be accepted.

 Credit Calculation:

• College/University Courses:
  • 1 semester hour = 15 CPE credits
  • 1 quarter hour = 10 CPE credits
  • 1 Audit hour = 1 CPE credit
• Instruction:
  • Presentation + Preparation = Credit
  • Preparation is limited to two times Presentation
• Partial Credit: CPE credit is granted in strictly whole hours only.

Hours Requirements: 120 hours on a triennial basis, 2 hours of Professional Ethics + review of the State Board’s Rules of Professional Conduct (Ethics Requirement)