The following statements relate to CPE credit
units. Which is incorrect?
a. One credit hour of CPE program, activity
or source shall be equivalent to one (1)
credit unit.
b. Any excess credit units in one year may
be carried over to the succeeding years
within the three-year period.
c. The total CPE credit units for registered
accounting professionals shall be sixty
(60) credit units for three (3) years,
provided that a minimum of fifteen (15)
credit units shall be earned in each year.
d. Excess credit units earned may be
carried over to the next three-year
period including credit units earned
for doctoral and master's degrees.
units. Which is incorrect?
a. One credit hour of CPE program, activity
or source shall be equivalent to one (1)
credit unit.
b. Any excess credit units in one year may
be carried over to the succeeding years
within the three-year period.
c. The total CPE credit units for registered
accounting professionals shall be sixty
(60) credit units for three (3) years,
provided that a minimum of fifteen (15)
credit units shall be earned in each year.
d. Excess credit units earned may be
carried over to the next three-year
period including credit units earned
for doctoral and master's degrees.