明達合署會計師事務所--鄭宏輝會計師的部落格

美國會計師持證持續進修的相關規定介紹(以維吉尼亞州為例)

鄭宏輝 會計師

[說明]

我今天在整理我過去一年度的美國會計師的持續進修時數登錄時，才赫然發現美國人針對這種事情的管理之細，讓我折服，我在此介紹如下:

1. 過去是維吉尼亞州自己在前幾年實施網站管理持續進修時數登錄機制，現在則統一給NASBA(National Association of State Board of Accountancy; 全國性的州會計師協會聯合會)所製作的CPE Audit Service網站開始進行統一而詳細的管理。現在每年抽查是否符合達到此要求的比例高達10%，若不符合，則會進行懲戒性措施(Consent order)，輕則罰款，重則吊銷執照。
2. 許多CPE課程在網路上通過之後，此CPE課程通過訊息便會自動帶到CPE Audit Service系統，此系統做到非常地精明。
3. 維吉尼亞州規定每三年要有120小時的持續進修小時數(英文稱為CPE; Continuing Professional Education)，每年至少要有20小時CPE，且要有2小時是維吉尼亞州所認可的道德課程，假若此會計師有為維吉尼亞州的公司或人執行簽證或代編財務報表之服務，則此CPE要至少內含8小時的會計或審計CPE。
4. 美國的CPE計算基準是統一以50分鐘為1個CPE學習小時數，假若是網路上課，在課後會有一個小測驗，要答對70%才能拿到通過證書(Certificate of Completion); 但假若在現場參與課程，則幾乎不須測驗則能拿到通過證書。
5. 其他的CPE認定原則:

1. 自己寫著作(Authored Published Material): 原則不允許，例外要經過嚴格審查且先填具Request for CPE Credit form才能被承認。
2. 審查CPE課程:CPE不被承認
3. 教授CPE: 承認至30小時為上限。
4. 同業評鑑: CPE不被承認
5. 大學以上學位修課: 學期制(Semester)拿到1學分=15 CPE，每季為一學期制(Quarter)拿到一學分=10 CPE
6. 大學以上學位授課: CPE承認時數等於備課+ 授課時數，但教授重複性課程之CPE將不被承認，例外狀況是此課程的內容有重大修改。

6. 其他州CPE的合規性相互承認(Reciprocity): 很多美國會計師多州執業因而登錄多州，假若某會計師同時登錄在其他州，但也同時登錄在維吉尼亞州，但主營運地點在該州(維吉尼亞以外的他州)，則該會計師只要遵循該州的CPE規定便可(享受此相互承認的合規性認定)，但前提是該州亦需有道德性課程的CPE要求，假若該州沒有任何的CPE要求，則不可享受維吉尼亞州對於他州CPE相互承認的合規性認定之優惠。
7. CPE的補學分期間:次年度一月底之前仍可補前一年度的CPE時數不足

[網站上的詳細規定]

Virginia Board of Accountancy

• Address: 9960 Mayland Dr, Ste 402, Henrico, VA 23233
• Phone: (804) 367-1568
• Fax: (804) 527-4409
• Email: cpe@boa.virginia.gov
• Update Personal Contact Information with the Board
• Rules & Regulations

CPE Requirements Summary:

License Renewal:

• Date: 06/30
• Type: Annual

CPE Reporting Period:

• Dates:1/1 to 12/31
• Type:Triennial Rolling

Initial Period Requirements:

Licensed 0-12 Months Before End of Reporting Period:

Licensed 12-24 Months Before End of Reporting Period:

Licensed 24-36 Months Before End of Reporting Period:

• Accounting & Auditing: A&A is required in each year that a person releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.

• Ethics: Must be state specific and offered by a Virginia approved provider, listed on the Board's website. If it is not, then it is re-classified to Total.

Renewal Period Requirements:

• Accounting & Auditing: A&A is required in each year that a person releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.
• Ethics: Must be state specific and offered by a Virginia approved provider, listed on the Board's website. If it is not, then it is re-classified to Total.

Program Type Limitations:

• Authored Published Material: Not Accepted unless material is relevant, formally reviewed, published, and the "Request for CPE Credit" form has been completed.
• CPE Technical Reviewer: Not Accepted
• Instructed: 30 Hours Max
• Practice Review: Not Accepted

Delivery Method Limitations:

• None

Subject Area Limitations:

• None

Provider Approval:

• None required

Credit Calculation:

• College/University: Credit is equal to 15 credits per Semester hour, 10 credits per Quarter hour, and 1 credit per Audit hour.
• Instructed: Credit is equal to Presentation + Preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
• Rounding: Partial credit accepted in any amount.

CPE Reciprocity:

• Principal Place of Business: May meet Virginia's CPE requirements by meeting CPE requirements of Principal Place of Business.
  • Must be compliant with Principal Place of Business CPE requirements for the most recently completed reporting period in that state.
  • CPE records and documentation for Principal Place of Business will need to be entered in the CPA Account for compliance verification.
  • If the licensee did not have CPE Requirements in their Principal Place of Business for the most recently completed reporting period, they may not use CPE Reciprocity.
  • Principal Place of Business must have CPE requirements including an Ethics requirement to qualify.

Carry Credits:

• Carry Back Limit: Any hours earned in January.

Special Conditions:

• None