What a continuing-education audit is
Each reporting cycle, State Boards of Accountancy, the IRS, and the CFP Board randomly audit a portion of practitioners to verify the continuing education they reported. Being selected is routine — it is not an accusation. If your records are in order, an audit is simply paperwork.
What boards typically ask for
- A certificate of completion for each program showing your name, the program title, the sponsor, the CPE credits, the completion date, and the NASBA Field of Study.
- Documentation that you met any ethics and credential- or state-specific requirements (for example, an EA’s 2 annual ethics credits).
- For non-course activities (teaching, authorship, committee work), supporting evidence such as program outlines, publications, or letters.
How long to keep records
Retention periods vary — State Boards commonly require the current cycle plus one or two additional cycles, and the IRS expects EAs and AFSP participants to retain records for four years. Keep both digital and printed copies.
How to pass with confidence
- Track credits as you earn them, not at renewal. The free Compliance Manager stores every certificate and can generate a one-click Board Audit File — a clean summary plus all your certificates, zipped and ready to send.
- Respond by the deadline in the audit letter.
- If you’re short, ask the board or the IRS about make-up options rather than ignoring the notice.
Keep audit-ready records automatically — set up your free Compliance Manager.
This information is general guidance, not legal or tax advice — always confirm current rules with your State Board of Accountancy, the IRS, or the CFP Board.
