Cpe Reporting Form PDF Details

The CPE Reporting Form, a vital document for professionals in the accounting field, serves as a means to document and report Continuing Professional Education (CPE) hours to the Board of Public Accountants at 301 South Park Ave, Helena, MT, 59620. It is mandatory for Montana Licensed Public Accountants (LPA) and Certified Public Accountants (CPA) to adhere to the stipulated submission deadline of July 31 each year to avoid a late fee of $50.00. The form categorizes professional activities into public, government, private industry, education, and other sectors, requiring detailed information on the educational programs attended, including the program's title, duration, conducting organization, and content focus. With a primary emphasis on enhancing the professional competence of practicing accountants, the form also outlines specific credit allocation methods for various types of educational formats such as self-study programs, formal presentations, and interactive sessions, among others. Moreover, it introduces carry-over and carry-back provisions to afford professionals flexibility in meeting the mandatory 120-hour CPE requirement over a three-year period, of which 2 hours must be dedicated to ethics. Special instructions on the form underline the importance of retaining evidence of course completion for five years, as random audits are conducted to verify the authenticity of reported educational activities, making it clear that sole responsibility for compliance rests with the individual. The updated document, as of October 29, 2010, not only reinforces the significance of continual learning within the accounting profession but also delineates the procedural and regulatory framework established by the Montana Board of Public Accountants to ensure that practitioners maintain and enhance their professional skills and knowledge base.

QuestionAnswer
Form NameCpe Reporting Form
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namescpe cpe reporting form montana

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CPE REPORTING FORM

 

BOARD OF PUBLIC ACCOUNTANTS

 

 

 

 

 

 

 

 

301 SOUTH PARK AVE

 

REPORTING YEAR: _________________

Please note the following:

HELENA MT 59620 (406) 841-2383/2038/2389

 

 

 

 

 

 

 

 

 

E-MAIL: dlibsdpac@mt.gov

 

MONTANA LPA/CPA #: _______________

~FORMS DUE IN BOARD OFFICE BY JULY 31

WEB: www.publicaccountant.mt.gov

 

 

 

 

 

~$50.00 LATE FEE FOR REPORT FORMS

 

 

 

 

PROFESSIONAL CATEGORY:

POSTMARKED AFTER JULY 31

Name:

 

 

 

 

 

Public

~DO NOT SEND DOCUMENTATION

Address:

 

 

 

 

 

 

 

 

 

 

 

 

Government

~SEE REVERSE FOR ADDITIONAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Private Industry

 

 

 

 

 

 

 

INSTRUCTIONS AND INFORMATION

 

 

 

Employer:

E-mail Address: _____________________________

Education

Other: _____________________

 

Complete Name of School, Firm or

Location of

 

Title of Program

Dates

Hours-

 

Hours-

Type

Organization Conducting Program

Name of

Attended

Accounting

Hours

Codes

Including Chapter, Location of

Program

Instructor

or

or

and

Ethics

Other

 

Branch Office, Etc.

(City)

 

Description of Content

Completed

Auditing

 

Topics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Carry-over hours reported last year →

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

 

 

 

 

 

 

THE FOLLOWING HOURS SHOULD BE CARRIED

 

 

TO FY:

 

(Do not include carry over/hours in above table)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TYPE CODES C - Correspondence or Formal Individual Self-Study

L - Lecturer, Discussion Leader, Speaker

 

 

 

 

 

F - Formal Programs (In-house & Outside)

P - Published Books & Article

TOTAL HOURS FOR

 

I - Interactive Self Study

U - University or College Courses

REPORTING PERIOD _________________

I certify under penalty of perjury to the truth and accuracy of all statements, answers and representations made in this report.

Signature

Date

Revised 10/29/10

 

Complete Name of School, Firm or

Location of

 

Title of Program

Dates

Hours-

 

Hours-

Type

Organization Conducting Program

Name of

Attended

Accounting

Hours

Codes

Including Chapter, Location of

Program

Instructor

or

or

and

Ethics

Other

 

Branch Office, Etc.

(City)

 

Description of Content

Completed

Auditing

 

Topics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL OF PAGE TWO

 

 

 

 

 

(Do not include carry over/hours in above table)

THE FOLLOWING HOURS SHOULD BE CARRIED

 

 

TO FY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TYPE CODES

 

C - Correspondence or Formal Individual Self-Study

L - Lecturer, Discussion Leader, Speaker

F - Formal Programs (In-house & Outside)

P - Published Books & Article

I - Interactive Self Study

U - University or College Courses

BASIC REQUIREMENT: During the three-year period, ending the June 30th prior to the permit year of January 1 through December 31, applicants for a permit to practice must complete 120 hours of acceptable Continuing Professional Education (CPE), except as otherwise provided. At least 2 hours of the 120 hours of acceptable CPE must consist of ethics. The 24 hours of CPE relating to reporting on financial statements has been eliminated with the three-year reporting period ending June 30, 2006. (ARM 24.201.2106) This category will remain on the reporting form, and the credit will be recorded and reflected on the CPE Acknowledgment.

CREDIT FOR SELF-STUDY PROGRAMS: Self-study programs shall receive credit based on a 50-minute hour if the provider is recognized and approved by the NASBA CPE Quality Assurance Service (QAS). Effective January 16, 2009, this will also include providers on the NASBA National Registry of CPE Sponsors. All other self-study programs will be eligible for credit based on a 100-minute hour. (ARM 24.201.2137)

CREDIT FOR LECTURER, DISCUSSION LEADER, SPEAKER: Credit may be claimed for both preparation time and presentation time the first time a class is presented. Credit for preparation would equal two times the presentation time. For example, a 50 minute class would be eligible for 3 credit hours. A maximum of 60 instructional credit hours will be allowed in a three-year reporting period. (ARM 24.201.2138)

CARRY-OVER PROVISION: If you have met the full basic requirement by the end of any June 30th reporting period, you may elect to carry over any excess CPE hours taken during the preceding months of May and June and apply them to the following reporting period. (ARM 24.201.2106) It is always to your benefit to carry over excess CPE hours whenever possible.

CARRY-BACK PROVISION: If you have not completed the full basic requirement by the end of any June 30th reporting period, you may elect to carry back the CPE hours needed to meet the 120 hour requirement. The CPE hours taken during the months of July and August following the reporting period can be carried back to the previous reporting period only if necessary to meet the requirement. (ARM 24.201.2106)

PROGRAMS WHICH QUALIFY: A specific program qualifies as acceptable CPE if it is a formal program of learning which contributes directly to the professional competence of an individual permitted to practice public accounting and such program meets the minimum standards of quality of development and presentation and of measurement and reporting of credits. (ARM 24.201.2130)

REPORTING REQUIREMENTS: Reporting forms must be submitted to the Board office on or before July 31st for the reporting period ending June 30. Persons who use the two-month carry-back provision shall file their reporting forms by July 31, listing the course(s) they are planning to attend or complete. If the course(s) listed are not completed, they must notify the Board office in writing immediately, but not later than August 31. Such notification(s) shall explain why the course(s) were not completed and provide a plan to meet the requirements. (ARM 24.201.2145)

LATE FEE FOR FILING REPORTS: Late fee of $50.00 for failure to submit a CPE reporting form by July 31 of each year. (ARM 24.201.410)

EVIDENCE OF COMPLETION: Primary responsibility for documenting the requirements rests with the individual and evidence to support fulfillment of those requirements should be retained for a period of five years after the completion of educational courses. (ARM 24.201.2147) Supporting documentation is to be retained by the applicant and submitted only if requested. Random audits are conducted for verification of course attendance.

A complete copy of the rules governing continuing education can be obtained from the Board website. Please mail, e-mail or fax the completed report form with signature to the Board office.

Revised 10/29/10

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