Section 17-2530. CONTINUING EDUCATION: REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANTS HOLDING PERMITS TO PRACTICE

 

2530.1A licensee seeking biennial renewal of a license shall provide proof of having completed no less than eighty (80) hours of acceptable continuing professional education during the two-year (2) period preceding the date the license expires.

 

2530.2A licensee seeking to renew an initial license issued for less than two (2) years is not required to submit proof of continuing professional education for the first renewal.

 

2530.3An applicant for reinstatement of a license, who has failed to renew the license for a period of less than five (5) years, shall provide proof of having completed since the previous issuance of the license, forty (40) hours of approved continuing education for each year of non-renewal, up to a maximum of one hundred twenty (120) hours.

 

2530.4The Board may exempt a licensee from continuing education requirements for reason of individual hardship including health, military service, foreign residence, retirement, or other good cause if the licensee does not hold oneself out to the public as a CPA and does not issue audit reports or certify other reports and statements.

 

2530.5Licensees requesting an exemption from the Board shall file the request in writing no less than sixty (60) days before the expiration of the current license.

 

2530.6Licensees granted such an exemption by the Board shall place their license on inactive status.

 

2530.7Licensees granted an exemption by the Board shall comply with a re-entry competency requirement defined by the Board.

 

2530.8Effective January 1, 2005, licensees shall be required to complete four (4) hours of Professional Ethics instruction per licensing cycle as part of the continuing professional education requirement.

 

source

Final Rulemaking published at 51 DCR 4401 (April 30, 2004).