All Louisiana certificate holders required to complete CPE must complete continuing professional education to maintain an active license. Louisiana operates on a biennial and annual reporting structure. CPE must be completed by Dec. 31 and reported by Jan. 31 annually.
Biennial and annual CPE requirements
Louisiana requires 80 hours of CPE biennially and 20 hours annually. The requirements include:
- 3 hours of professional ethics (board-approved content, pre-approved required)
- 8 hours in accounting and auditing annually for those participating in attest engagements
Ethics requirements
All certificate holders required to complete CPE must complete a course in professional ethics as required by the board in even-numbered years. Content must be pre-approved by the board. For 2026, the ethics requirement is 3 hours. Approved ethics courses are listed on the board's website.
Accounting and auditing requirements
Certificate holders participating in attest engagements during the calendar year (compilations, reviews, audits, agreed-upon procedures) must complete at least 8 hours in accounting and auditing annually. This includes being responsible for performing substantial procedures, or planning, directing, or reporting on attest engagements. Generally includes in-charge accountants, supervisors, managers, and partners who sign or authorize reports.
Certification exam credit
Credits may be allowed for successful completion of exams such as CMA, CISA, and CFP at a rate of 5 times the length of the exam passed, limited to 20 hours per calendar year.
Published materials credit
Credit for writing published articles, books, and CPE programs will be awarded in an amount determined by a board representative. Credit is limited to 10 hours per calendar year.
Self-study requirements
Louisiana requires interactive self-study courses from providers registered with AICPA, NASBA, or a state society of CPAs. QAS courses may be acceptable.