What it is
This log tracks continuing professional education for one CPA. Each course is a row with the date, provider, sponsor ID, field of study, delivery method, credits, whether it is government-related and whether a certificate is on file.
The requirements tab holds the periods and hours for the state board, AICPA membership and GAGAS if you are subject to them. The summary shows credits earned, hours remaining, ethics hours, the annual minimum check for each regime and days to the state deadline. Every requirement is an input you set from your own state board’s rules.
When to use it
- Tracking an individual’s CPE through a reporting period.
- Preparing for license renewal or a peer review request for CPE records.
- Checking GAGAS CPE for staff on government audits.
What’s inside
- Requirements tab for state, AICPA and GAGAS periods and hours
- Log of up to 120 courses with calculated credit by period
- Summary of earned versus required, remaining, annual minimums and days left
- Certificate-on-file flag
Standard cited
This template follows State board rules / AICPA / GAGAS. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Are the pre-filled hours correct for my state?
Only the AICPA and GAGAS hours are pre-filled, and they are editable. State requirements vary, so enter your own board’s hours, ethics requirement, minimums and period dates.
How long is a CPE credit?
AICPA credit is based on a 50-minute hour. Self-study and sponsor registration rules vary by state, so keep each certificate and the sponsor ID.
What does GAGAS require?
Under the 2024 Yellow Book (paragraphs 4.16 and 4.17), auditors who plan, direct, perform engagement procedures for, or report on a GAGAS engagement complete at least 80 hours of CPE in every two-year period, at least 24 of them directly related to the government environment, government auditing or the audited entity’s specific or unique environment, and at least 20 hours in each year.
Related templates
- Staff Competence and Training Matrix
- SQMS 1 Monitoring and Remediation Log
- Peer Review Readiness Checklist
Last updated 11/05/2026. All free templates.