What is a CPE credit?
A Continuing Professional Education credit (CPE) is the basic unit of continuing education for CPAs, Enrolled Agents, CFP® professionals, and other tax and accounting practitioners. Under NASBA standards, one CPE credit equals 50 minutes of qualifying learning activity. After the first full credit is earned, many sponsors award additional credit in half-credit (25-minute) increments. Programs are classified by NASBA Field of Study, such as Taxes, Accounting, Auditing, or Regulatory Ethics.
Activities boards commonly accept
- Completing courses — online self-study (QAS Self-Study) or live/group programs, like the ones in our catalog. Usually the simplest, most reliable credits.
- Attending webinars, seminars, and conferences — credited by the contact minutes of instruction.
- Teaching or presenting — often credited for preparation and presentation time (first-time offering only), with caps.
- Authoring articles, books, or CPE materials — many boards award credit, usually capped per cycle and subject to review.
- University courses — one semester credit hour often equals a set number of CPE credits.
- Published technical or professional writing and formal committee or peer-review work — credited by some boards, with caps.
What often does NOT count
Repeating the same self-study course in one cycle, routine on-the-job duties, sales or product demonstrations, spreadsheet or software training unrelated to professional competence, and travel time are commonly excluded. Some states cap self-study credits or require a set number of hours in ethics, and the IRS requires Enrolled Agents to complete 2 ethics credits every year.
The golden rules
- Every activity must be relevant to your professional competence and contribute to serving the public and clients.
- Keep documentation (certificates of completion, program outlines, proof of attendance) for the retention period your board or the IRS requires — typically at least four to five years.
- Meet any specific ethics or state-specific requirement — check the requirement calculator for your credential and state.
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.
