Texas State Board of Public Accountancy requires CPE sponsors to use the following language: "We have entered into an agreement with the Texas State Board of Public Accountancy to meet the requirements of CPE rules covering maintenance of attendance records, retention of program outlines, qualifications of instructors, program content, physical facilities, and length of class hours. This agreement does not constitute an endorsement by the board as to the quality of the program or its contribution to the professional competence of the licensee."   Self Study CPE for Texas CPAs must be reported at the rate of 50% of actual course completion time The Texas State Board requires that self-study CPE be reported based on a 100-minute hour, i.e. you should receive CPE credit hours at the rate of 50% of actual completion time. There is an exception to this rule if the CPE provider is a QAS provider (in which case course hours can be based on a 50 minute hour). FunCPE is not a QAS provider. All of our courses are based on a 100-minute hour, and thus meet the Texas CPE reporting requirement. The CPE hours reported on your certificate of completion are the CPE hours that should be reported.   A common mistake that TX CPAs make is to use the hours shown by the CPE provider and report those credit hours without ascertaining whether these hours shown are based on actual completion time or 50% of the completion time. MOST other CPE providers show hours based on the 100% of completion time rate, so Texas CPAs must divide these hours by 2 for reporting purposes, unless the course is a NASBA QAS course. Many providers are registered with NASBA, but only a handful are QAS. Many providers are not specifically aware of the TX self study CPE credit reporting policy. SUMMARY Program measurement CPE Credit Reporting Based on a 100-minute hour Example: Took 6 actual hours to complete, calculated CPE as 3 hours   CPE hours are reported as 3 hours Based on a 50-minute hour Example Took 6 actual hours to complete, calculated CPE as 6 hours NASBA only: CPE hours should be divided by 2 and reported as 3 hours NASBA QAS: CPE hours should be reported as 6 hours Registered with Texas State Board of Public Accountancy only: CPE hours should be divided by 2 and reported as 3 hours Review the exact wording from the Texas State Board of Public Accountancy web site in the Texas Administrative Code. Read paragraph (d). Please don't hesitate to call our office (877-738-6273) if you have any questions. We want to make sure you report the correct number of CPE credit hours. Return to State Acceptance page