CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Rhode Island

State CPE Requirements

State Board Website:

https://dbr.ri.gov/divisions/accountancy/

License Renewal Deadline:

6/30 every three years based on the first letter of the last name

CPE Reporting Period:

1/1 to 12/31 every three years

Total CPE Hours Required:

120 hours

Ethics Requirements:

• Six (6) hours in subjects devoted to professional ethics every three years:
• Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.

Credit Limitations:

• Instruction: The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.
• Personal Development and Marketing: This type of CPE is limited 24 credits per reporting period. This includes the following subject areas:
 Business Management and Organization
 Communications
 Communications and Marketing
 Marketing
 Personnel/HR
 Personal Development
• Published materials: Authorship credits are limited to 60 hours over 3 years.
• Self study: Credits must be QAS approved or interactive and are limited to 80 hours each 3 years.

Other Subject Area Requirements:

None

Other State Policies:

• Rhode Island Board accepts CPE credits for programs offered by National Registry sponsors.
• Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.
• Exemption: A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state. If a non-resident licensee’s principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.

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