CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Louisiana

State CPE Requirements

State Board Website:

http://cpaboard.state.la.us/

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

1/1 to 12/31 annually

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

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 2018, the Ethics Requirement is 3 hours.

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.

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.

Other State Policies:

• 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.