CPE: the UAA model requirement and how credits are measured

• State the UAA Model Rule 6-4 CPE totals, annual minimums, ethics and technical requirements
• Compute CPE credit for a program using the 50-minute standard and allowed increments
• Distinguish the AICPA membership CPE requirement from a board requirement
• Identify CPE records that fail a board audit

Who sets the requirement

UAA Ninth Edition Section 6(d) requires each licensee, for renewal, to participate in a program of learning designed to maintain professional competency, under rules adopted by the board. The comment points boards to the Statement on Standards for Continuing Professional Education (CPE) Programs, published jointly by the AICPA and NASBA, as the guideline. The board's rule controls the hours you owe. The UAA Model Rules give the model.

The UAA model requirement

UAA Model Rule 6-4 (January 2024 Model Rules):

• 6-4(a) A first-time licensee completes at least 40 credits during the first full annual period after the year the certificate was obtained.
• 6-4(b)(1) At least 20 credits in each annual period of the reporting period.
• 6-4(b)(2) An average of at least 40 credits for each annual period in the reporting period.
• 6-4(b)(3) An average of 2 ethics credits for each annual period.
• 6-4(b)(4) At least 50% of the credits for the reporting period in technical fields of study.

The rule's comment tabulates the result:

So a board that follows the model on a three-year cycle requires 120 credits, with 20 each year, 6 in ethics and 60 technical. Boards adopt their own versions, and some differ.

The AICPA member requirement is separate

The AICPA requires its members to complete 120 hours or the equivalent of CPE for each three-year reporting period and to report compliance each year when paying dues. This is a membership obligation. It does not replace the board's requirement, and the AICPA states that boards have final authority on accepting individual courses.

How credit is measured

The Statement on Standards for CPE Programs measures sponsored learning by actual program length, with one 50-minute period equal to one full CPE credit. NASBA and the AICPA issued a revised Statement in August 2026, effective August 1, 2026, with a phase-in: programs published for the first time comply from March 1, 2027 and programs that existed on July 31, 2026 by November 1, 2028. Section 7.01 of the revised Statement sets the increments below and notes that board rules may differ, so read the sponsor's certificate and your board's rule.

• After the first full credit, credit may be awarded in one-fifth or one-half increments, as the sponsor chooses and the board accepts.
• Nano learning awards only one-fifth (0.2) credit per program; a nano program runs at least 10 minutes and less than 20.
• Segments under 50 minutes are summed. Five 30-minute presentations total 150 minutes, or 3 credits. A 140-minute program earns 2.8 credits in one-fifth increments or 2.5 in one-half increments; sponsors round down, never up.
• Welcomes, introductions, housekeeping and breaks do not count.
• Your board decides whether it accepts college courses and other learning the Standards do not cover, and at what rate.

Records and audits

Keep certificates showing the sponsor, title, date, field of study, delivery method and credits. A CPE tracking log that totals by year, ethics and technical fields catches a short year before the period closes. The CPE planning guide covers firm-level planning, and Yellow Book CPE adds a separate requirement for government auditors.

Common failures

• Meeting the three-year total with a year under 20 credits.
• Rounding a 140-minute session up to 3 credits.
• Assuming AICPA membership compliance satisfies the board.

Testing a triennial record against Model Rule 6-4