NASBA Guidelines

The National Association of State Boards of Accountancy (NASBA) categorizes the types of learning activities that CPAs may use to fulfill their CPE requirement into two categories: Technical and Non-Technical. Below is a summary of these categories and the Fields of Study that NASBA designates falls under each.

Technical Fields of Study

Those that directly relate to the profession and the CPA's field of business.

                                                                               

Non-Technical Fields of Study

Those that indirectly relate to the CPA's field of business.

State Rules and Regulations

Many states require a minimum number of hours in Technical, or a maximum number of Non-Technical, Fields of Study per reporting cycle. Be sure to check your individual state requirements for more information.