Louisiana

BOARD INFORMATION FOR REFERRALS:

State Board of CPAs of Louisiana
601 Poydras St., Suite 1770
New Orleans, Louisiana 70130
Phone: (504) 566-1244
Fax: (504) 566-1252
Website: www.cpaboard.state.la.us/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF LOUISIANA? YES

Louisiana does not pre-approve continuing education programs (except for the Ethics CPE requirement) or sponsors. The board accepts both interactive and non-interactive self-study cpe credits however in order for the course to be accepted as "interactive" and grant interactive CPE credit at 1 credit for every 50-minute hour, it must be from a NASBA registered CPE provider. We are a registered sponsor with NASBA and have issued credits in the state of Louisiana without any problems.

LICENSE RENEWAL INFORMATION:

• 120 hours every 3 years, no minimum per year. (If the CPA is a new licensee, the amount of CPE will be prorated. Licensees should contact the board regarding this matter.)
• Maximum 25% (30 hours) can be in the area of personal development.
• Minimum 2 hours in the area of ethics related to the LA BOA regulations or CR&R - this course must be specifically approved by the Louisiana State Board of Accountancy (at this time the only approved courses are offered through the Louisiana Society of CPAs and PASS-online).
• Certificate holders who participate in attest engagements shall complete at least 20% (24 hours) in the subject of accounting and auditing.

LICENSE EXPIRATION INFORMATION:

• Registrant must register annually by 12/31.

CPE COMPLETION DUE BY:

• CPE must be completed by 12/31 and every third year. (current CPE reporting period is 1/1/2007 - 12/31/2009).

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA statement of standards which grant 1 CPE credit for every 50-minutes of study time. Louisiana recognizes the same credit measurement for "interactive" self-study courses. For a course to be deemed "interactive" it must be from a CPE sponsor that is registered with NASBA. PES is a NASBA registered sponsor.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Accounting and Auditing, Consulting (Advisory Services), Taxation, Management, Specialized Knowledge and Applications, Personal Development, and Professional Ethics. The responsibility for determining that a particular program is acceptable and meets the requirements rests solely upon the registrant. PLEASE NOTE: the state board does not accept CPE courses that are simply based upon a magazine, annual guide and/or reference books and simply test for comprehension of such material.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/20/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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