Statements of Position



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This proposed statement on standards for formal Continuing Professional Education (CPE) programs was developed by the AlCPA's CPE Standards Subcommittee. It was approved for issuance by the AICPA Board of Directors and CPE Executive Committee. The standards incorporate parts of and supersede the AlCPA's 1971 Resolution of Council regarding CPE and the 1976 Statement on Standards for Formal Group and Formal Self-Study Programs. The standards were widely exposed and the feedback carefully considered in order to promote uniformity and gain the widest possible acceptance from individual state boards of accountancy, the National Association of State Boards of Accountancy (NASBA), state societies of CPAs, other professional associations, appropriate government agencies, and other interested parties. The AICPA urges all groups who set CPE standards for accounting professionals to adopt these standards. The AICPA plans to interpret and revise these standards as necessary.

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Accountants -- Education -- United States; Accounting -- Study and teaching (Continuing education) -- United States


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statement on standards for formal continuing professional education (CPE) programs;Statement on standards for formal continuing professional education (CPE) programs; Exposure draft (American Institute of Certified Public Accountants), 1990, June 1



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