Common questions about Accounting and Auditing CPE.
Try LumiQ for freeAccounting & Auditing CPE typically includes technical continuing professional education focused on financial reporting and assurance work, things like GAAP/ASC updates, audit planning, risk assessment, internal control, audit evidence, and audit reporting. Depending on the course, the field of study may be classified under Accounting, Auditing, or specialized categories (for example, Auditing (Governmental) for Yellow Book/GAGAS-aligned topics).
These courses are most relevant for CPAs and accounting professionals working on audit engagements, financial statement preparation, reviews/compilations, or advisory work that depends on high-quality reporting.
Often, yes but the details vary. Many state boards of accountancy set minimum technical requirements within a reporting period, and some explicitly require a portion of CPE hours in accounting and auditing. Because CPE requirements differ by jurisdiction and can change, confirm your current rules with your state board (and consider your role- public accounting vs. industry, attest vs. non-attest, etc.).
Accounting and auditing CPE courses commonly cover topics such as:
• Financial statements and financial reporting updates (GAAP, FASB, ASC)
• Audit risk assessment, planning, and assertions (SAS/AU-C concepts)
• Internal control design, documentation, and testing (including ITGCs)
• Audit evidence, sampling, and documentation expectations
• SSARS engagements (compilation and review) and related reporting
• Audit data analytics and audit automation use cases
• Fraud detection and forensic accounting case studies
• Governmental accounting and government auditing standards (Yellow Book/GAGAS), when relevant
• Emerging risk topics like cybersecurity and third-party/vendor risk
Accounting CPE focuses on how financial information is recognized, measured, presented, and disclosed (e.g., revenue recognition, lease accounting, fair value, and other GAAP accounting standards topics).
Auditing CPE focuses on assurance, planning and performing audits, evaluating internal controls, gathering sufficient appropriate audit evidence, and reporting under professional standards.
Real-world courses often combine accounting knowledge and professional judgment, as both are crucial for audit quality. Always refer to the Field of Study assigned to the course for confirmation.
In many jurisdictions, yes, especially when self-study courses are delivered under recognized standards (for example, NASBA’s QAS self-study framework). However, acceptance rules vary by state, and some boards apply specific requirements around delivery format, timers, or final assessments. If you rely on self-study for renewal, verify your state board’s current guidance.
Podcasts can improve learning outcomes compared to live webinars and recorded webcasts by reducing “Zoom fatigue” and cognitive overload. You can pause, replay complex concepts, and learn consistently without rearranging your schedule, making it easier to stay current on evolving standards and real-world practice issues.
CPE credits vary by course. Typically, they range from 1 to 2 hours per podcast and 3 to 9 hours for in-depth, multi-episode learning paths. Each course listing clearly displays the credit hours you’ll earn upon completion along with the NASBA Field of Study. CPE is earned once you complete the audio, quizzes, and pass the final assessment.
LumiQ is registered with the National Association of State Boards of Accountancy (NASBA) in the U.S. as a CPE sponsor (Sponsor ID: 146039). Courses completed through NASBA-registered sponsors are generally accepted by U.S. boards of accountancy, subject to each state board’s specific CPE requirements.
Your certificate of completion documents the course, field of study, and CPE credit hours earned. Because acceptance ultimately varies by state and by licensee circumstances, CPAs are responsible for confirming that a specific course meets their renewal requirements.
LumiQ courses may also support continuing professional development (CPD) requirements for finance and accounting professionals worldwide, including Canada, the UK, and Australia. Specific recognition varies by region so confirm your local requirements for details.
Yes. With a LumiQ account you have access to the CPE Tracker. LumiQ Tracker automatically tracks the CPE you earn with LumiQ, and you can download certificates of completion at any time.
Yes. LumiQ works on mobile. We have an app for both Apple and Android devices so you can complete on-demand CPE during your commute, workout, or whenever it fits your schedule.
Click here to go to the Google Play Store and click here to go to the Apple App Store.
Yes! Sign up for a free trial today and get 3 NASBA-approved CPE credits, no credit card required. To purchase a full subscription, visit our pricing page. If you work for a company with a team of CPAs, or others who may be interested, contact us for team pricing options.


























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