CalCPA recently submitted comments on a national exposure draft proposing updates to the standards that govern Continuing Professional Education for CPAs. The proposal, issued by the National Association of State Boards of Accountancy and the AICPA, aims to modernize how CPE is structured and delivered across the profession.
Overall, CalCPA expressed strong support for the direction of the proposed changes. The exposure draft introduces a more principles-based framework, streamlines delivery categories, and allows greater flexibility for emerging learning technologies. Together, these updates better reflect how CPAs learn today and help ensure that CPE remains practical, relevant, and responsive to a rapidly changing profession.
The proposed standards also reinforce the importance of lifelong learning. By encouraging learning approaches that emphasize professional development and adaptability, the framework supports CPAs as they respond to new technologies, evolving client needs, and shifting business models—while continuing to uphold high standards of quality and public trust.
In its detailed submissions, CalCPA identified areas where additional clarification could help ensure the standards are implemented smoothly by providers, licensees, and regulators. CalCPA’s comments highlighted the importance of coordination between national standards and state-level regulation. Many of the concepts included in the exposure draft align with priorities currently under consideration by the California Board of Accountancy as it evaluates potential updates to California’s CPE regulations. Once finalized, the national standards are expected to inform California’s anticipated rulemaking efforts in 2026.
While supportive of the overall approach, CalCPA encouraged continued progress in future updates. In particular, CalCPA noted the opportunity to further shift CPE toward learning outcomes and demonstrated competence, rather than relying primarily on time-based requirements. A move toward a competency-based model would represent a broader change, but one that could better reflect how professional capability is developed and maintained.
CalCPA’s engagement in this process reflects its ongoing role in national policy conversations affecting the profession. By providing thoughtful, experience-driven feedback, CalCPA continues to help shape regulatory frameworks that support CPAs, protect the public, and prepare the profession for what’s ahead.
