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Accounting CE · United States · for providers

NASBA CPE certificate requirements for CPE sponsors

What a sponsor on the NASBA National Registry of CPE Sponsors must print on a certificate of completion for CPAs: the elements, the exact time statement, how to count and round CPE credits, when to send the certificate and how long to keep the records. Checked against the August 2026 and January 2024 Statements on Standards for CPE Programs and the Registry’s own certificate instructions.

Short answer · checked 30 October 2026

A NASBA Registry certificate of completion must show the sponsor name, the participant’s name, the course title, the date, the location where one applies, the type of program (group, self study or blended), the CPE credits by field of study, the NASBA sponsor ID number and the exact time statement that credits were granted on a 50-minute hour. Add a state registration number where a state board asks for one. Send it within 60 days and keep the records for 5 years.

Required elements
11
Issue deadline
Within 60 days
Keep records
5 years
Central reporting system
None

New to CE?

How continuing education works, in one line

  1. Accreditor

    Sets the rules and approves providers.

  2. Provideryou

    Runs the course and issues the certificate.

  3. Learner

    Completes the course and keeps the certificate.

  4. Board

    Renews the licence and may audit the certificate.

CPE credit
Continuing professional education (CPE) is the learning a CPA must do each reporting period to keep a licence. Fifty minutes of it equals one CPE credit.
Sponsor
NASBA’s word for the organization that runs the course, issues the certificate and keeps the records. Your name on the certificate makes you the sponsor.
National Registry
The NASBA National Registry of CPE Sponsors. A list of sponsors that have agreed to follow the CPE Standards. State boards use it to accept courses.
Field of study
One of the 20 subject areas NASBA uses to classify CPE, for example Taxes or Auditing. Every credit on the certificate belongs to a field of study.
QAS Self Study
A self-paced course that meets NASBA’s Quality Assurance Service rules. The learner must pass a test before a certificate is issued.
Nano learning
A 10-to-under-20-minute electronic self study program with one learning objective. It is worth exactly 0.2 CPE credit.

Who this applies to

Providers under NASBA, and the learners they serve

Providers

  • Organizations registered on the NASBA National Registry of CPE Sponsors, for group, self study (including QAS Self Study and nano learning) and blended learning programs
  • Sponsors on the Arkansas, Tennessee or West Virginia State CPE Roster Programs, which use the same certificate template

2,169 sponsor listings in the Registry directory (October 2026) · National Registry sponsor list

Learners

Certified Public Accountants (CPAs) who must report CPE credits to their state board of accountancy to keep their licence.

The 11 elements

What the certificate must show

Each number on the sample matches one element NASBA requires. The list says where the rule is written and which Hyperstack field fills it.

  1. 1

    Sponsor name

    Your organization’s name, the same as on your Registry listing. The name on the certificate is the sponsor that awards the credit and keeps the records.

    Example: Harbourline CPE Institute

    In Hyperstack: set once in the templateCPE Standards 2026, Section 9.01 (2024: Standard No. 23); Registry Certificate of Completion Instructions 2026, p. 2

  2. 2

    Participant’s name

    The name of the CPA who completed the program.

    Example: Daniel R. Okafor, CPA

    In Hyperstack: [recipient_name]CPE Standards 2026, Section 9.01 (2024: Standard No. 23)

  3. 3

    Course title

    The title as it appears on your program list and your promotional material. For a conference, the conference title is enough unless you issue one certificate per session.

    Example: Federal Tax Update 2026

    In Hyperstack: [group_title]CPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 2

  4. 4

    Date offered or completed

    The date of the program. For self study, the date the learner passed the final assessment.

    Example: 17 October 2026

    In Hyperstack: [issue_date]CPE Standards 2026, Section 9.01 (2024: Standard No. 23)

  5. 5

    Location

    Required when it applies. A city and state for an in-person group program, “Virtual” or “Online” for a webcast, both for a hybrid event. Self study and nano learning may leave it out.

    Example: Nashville, TN

    In Hyperstack: [custom_location]CPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 3

  6. 6

    Type of formal learning program

    Group, Self Study (QAS Self Study or Nano Learning) or Blended Learning. Under the 2024 Standards the names were Group Live, Group Internet Based, QAS Self Study, Nano Learning and Blended Learning.

    Example: Group

    In Hyperstack: [custom_delivery_method]CPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 3

  7. 7

    Recommended CPE credit

    The credits this program awards, in whole, one-half or one-fifth increments. It must match the program list and the promotional material. For concurrent sessions write “up to [X] CPE credits”.

    Example: 3.0 CPE credits

    In Hyperstack: [custom_cpe_credits]CPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 4

  8. 8

    Field(s) of study

    The NASBA field of study for the credits. When a program covers more than one field, show the credits for each field and the total.

    Example: Taxes

    In Hyperstack: [custom_field_of_study]CPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 4

  9. 9

    NASBA sponsor identification number

    The number the Registry gave you when it approved your membership. State boards look it up to confirm you were a sponsor on the program date.

    Example: NASBA Sponsor ID 999123

    In Hyperstack: set once in the templateCPE Standards 2026, Section 9.01 (2024: Standard No. 23); Registry Certificate of Completion Instructions 2026, p. 5

  10. 10

    State registration number

    Only if a state board requires it. Some boards give sponsors their own number. Leave it out when no board asks for one. The Standards also require “any other statements required by boards of accountancy”, so add any wording a board asks for.

    Example: NY Sponsor 00XXXX

    In Hyperstack: [custom_state_registration]CPE Standards 2026, Section 9.01 (2024: Standard No. 23)

  11. 11

    NASBA time statement

    The sentence that says credits were granted on a 50-minute hour. Use the Registry wording without change.

    Example: In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

    In Hyperstack: set once in the templateCPE Standards 2026, Section 9.01; Registry Certificate of Completion Instructions 2026, p. 5

Exact wording

The statements, word for word

NASBA has 3 wordings. Use the one that fits your approval and your activity. Copy it, do not retype it.

NASBA time statement (required on every certificate)

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

The Standards require a statement that credits were granted on a 50-minute hour. The Registry’s certificate instructions give this sentence and say to use it without alteration. Print it on every certificate, for every program type.

CPE Standards 2026, Section 9.01 (2024: Standard No. 23); Registry Certificate of Completion Instructions 2026, p. 5 and 2024, p. 5

National Registry statement (required on promotional material, optional on the certificate)

[Organization name] is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The Sponsor Agreement makes you use this statement in full and without change on brochures, catalogs, web pages, emails and other material sent to prospective participants. The Registry says it is not a required part of the certificate, but if you put it on the certificate you must use it as written. The Logo and Statement Guidelines print the web address as www.NASBARegistry.org; the Sponsor Agreement prints www.nasbaregistry.org.

Sponsor Agreement, p. 1; Logo and Statement Guidelines, p. 1; Registry Certificate of Completion Instructions 2026, p. 2

Adaptive QAS Self Study credit line (Registry example)

CPE Credit: Up to [X] CPE credits. Actual CPE credit awarded may vary based on the participant’s verified completion time through the adaptive learning program.

For adaptive self study, where the credit depends on the learner’s verified completion time, the certificate must show the credit this learner actually earned. This is the Registry’s example wording, not a fixed statement.

Registry Certificate of Completion Instructions 2026, p. 4

How credit is counted

Minutes in, CPE credits out

The unit

1 CPE credit = 50 minutes

One CPE credit is 50 minutes of learning. Only learning content counts: welcomes, housekeeping, breaks and meals do not. Facilitated question-and-answer time with the instructor does count.

CPE Standards 2026, Section 7.01 and 7.01.1 (2024: Standard No. 16 and S16-01)

Rounding

Pick one increment for the whole program: one-fifth (0.2), one-half (0.5) or whole credits. Round down, never up. A group program may start at 0.5 or 1.0 credit (under the 2024 Standards, 1.0); then add 0.2 or 0.5 steps after the first full credit. Self study may start at 0.2 or 0.5 (under the 2024 Standards, 0.5). Blended learning starts at 1.0. Nano learning is exactly 0.2 and nothing else.

Worked example

140 ÷ 50 = 2.8 in one-fifth increments, or 2.5 in one-half increments. The Standards give this exact example.

140 minutes → 2.8 CPE credits

2 h 20 min
2.8CPE credits

140 ÷ 50, rounded down to the nearest 0.2. One-fifth increments. If you use one-half increments, round down to the nearest 0.5 instead. Some state boards do not accept one-fifth or one-half credits, so check the board.

Timeline

From the last slide to the audit file

  1. Activity

    Day 0

    The CPA attends the group program, or passes the self study assessment with at least 70 percent.

  2. Certificate

    Within 60 days

    The Standards say the certificate “should be provided as soon as possible and should not exceed 60 days”, so the CPA can report the credits on time.

  3. Report

    Not required

    NASBA has no central system for sponsors to report completions. The CPA reports to the state board with the certificate as proof.

  4. Records

    5 years

    Keep participation records, dates, locations, credits earned, evaluations and how you worked out the credit.

Right and wrong

The same certificate, two ways

The lines on the left are the mistakes auditors find most. The lines on the right are the fix.

Fails an audit

Harbourline CPE Institute

Daniel R. Okafor, CPA

  • CPE credits: 2.75
  • Based on a 60-minute hour
  • NASBA-approved course · NASBA accredited
  • CPE credits: 3 · Fields of study: Taxes, Specialized Knowledge
  • Nano learning · 0.4 CPE · Accounting and Auditing
  • Delivery method: Group · Location: (blank)

Passes an audit

Harbourline CPE Institute

Daniel R. Okafor, CPA

  • CPE credits: 2.6
  • In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
  • Harbourline CPE Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
  • CPE credits: 3 · Field(s) of study: Taxes (1.5 CPE) and Specialized Knowledge (1.5 CPE)
  • Nano learning · 0.2 CPE · Accounting
  • Delivery method: Group · Location: Nashville, TN
  • 1. Credits may only be in one-fifth, one-half or whole increments, rounded down. 2.75 is not an allowed amount.
  • 2. CPE for CPAs uses a 50-minute hour, and the certificate must say so in the Registry’s wording.
  • 3. NASBA registers sponsors, not courses. The Registry says “NASBA-approved” and “NASBA-accredited” are misleading and not allowed.
  • 4. When a program covers more than one field, show the credits for each field and the total.
  • 5. A nano learning program is always 0.2 credit with one field of study. A 20-minute program must be split into two nano programs.
  • 6. Group programs must show a physical location, “Virtual” or “Online”, or both for a hybrid event.

Digital

Electronic certificates and badges

Electronic certificates

The Standards say the certificate may be “electronic or paper”. A digital certificate must carry the same elements as a paper one. State boards check the sponsor ID on the certificate against the Registry, so a verification page helps.

Digital badges

NASBA and the Registry say nothing about digital badges. A badge on its own is not a certificate of completion. If you issue a badge, link it to a certificate that shows all the elements.

CPE Standards 2026, Section 9.01 (2024: Standard No. 23)

Records and other rules

What else NASBA checks

Keep records for 5 years

Sponsors must retain adequate documentation, electronic or paper, for a minimum of five years: records of participation, dates and locations, instructor and reviewer names and credentials, the credits each participant earned, evaluation results, program materials and how you worked out the credit. The Sponsor Agreement repeats the five-year rule and lets the Registry inspect the records. Hyperstack keeps every issued certificate, its verification page and its audit log for the life of your account and after you cancel.

CPE Standards 2026, Section 9.02 (2024: Standard No. 24 and S24-01); Sponsor Agreement, p. 1

The name on the certificate is the sponsor

The organization whose name is on the certificate is responsible for awarding the credits, meeting all the Standards and keeping the documentation. This is true even if you bought the course content from someone else. The Registry adds that it must be clear to participants who provides the course and who awards the certificate.

CPE Standards 2026, Section 4.06 and 9.01.1 (2024: S5-02 and S23-01); Registry Certificate of Completion Instructions 2026, p. 2

Self study: certificate only after the test

For QAS Self Study and nano learning, the certificate is issued only after the learner passes a qualified assessment. The pass mark is at least 70 percent. Set the certificate to go out on passing, not on enrolment.

CPE Standards 2026, Section 6.01.2 and 9.01.1 (2024: S9-04 and S23-01)

Partial credit

A participant who leaves early gets credit for the time attended, rounded down to the one-fifth, one-half or whole increment you chose for the program. You must use the same increment for every session in the program. A group program may award a first half credit, but no further increment until a full credit is reached (under the 2024 Standards the first award is one full credit).

CPE Standards 2026, Section 7.01 (2024: Standard No. 16)

Conferences and short sessions

Segments shorter than 50 minutes add up: five 30-minute talks are 150 minutes and 3 credits. One certificate for the conference title is enough unless you issue a certificate per session. When sessions run at the same time, write “up to [X] CPE credits”. When sessions fall in different fields of study, compute the total first and then split the credits by field.

CPE Standards 2026, Section 7.01.1 (2024: S16-01); Registry Certificate of Completion Instructions 2026, p. 2 and 4

No signature required

The Standards list eleven items for the certificate and the Registry’s certificate instructions (2024 and 2026 editions) list the same components. A signature is not among them, and none of the Registry’s sample certificates carries one. A 2018 Registry renewal article listed “signature of CEO or individual responsible for administration of continuing education programs”, but that list predates the 2024 and 2026 Standards and the current instructions do not repeat it. You may add a signature. The Registry does ask that NASBA logos not be put on a certificate before your sponsorship is approved, and that the Registry logo and statement, if you use them, follow the Logo and Statement Guidelines.

CPE Standards 2026, Section 9.01 (2024: Standard No. 23); Registry Certificate of Completion Instructions 2026, pp. 1–2 and 6–9; 2024, p. 1

Hybrid group programs

When the same session runs in person and online at the same time, meet the attendance rules for both, show both locations (for example “Nashville/Online”), and you may award all participants credit under the method the majority attended.

CPE Standards 2024, S23-02; Registry Certificate of Completion Instructions 2026, p. 3

State boards have the last word

State boards of accountancy decide whether to accept a course, and their rules on one-fifth and one-half credits differ. Some ask for a state registration number or extra statements on the certificate. A sponsor may re-issue a certificate with a different field of study name when a CPA’s state board uses its own list, as long as it still reflects the course content. The 2026 Standards apply from 1 August 2026; programs that existed on 31 July 2026 have until 1 November 2028 to change.

CPE Standards 2026, Section 7.01 and Effective date; Fields of Study January 2024, p. 2

Before you send

The audit checklist, to tick or print

NASBA certificate checklist0/12

How to do it in Hyperstack

Three steps to a compliant certificate

  1. 1

    Open the NASBA template

    The template has a place for every element on this page. Add your logo and your 3 fixed elements once.

    • Sponsor name
    • NASBA sponsor identification number
    • NASBA time statement
  2. 2

    Map your columns

    Upload a spreadsheet or connect your LMS. Each column fills one element for every learner.

    • [recipient_name]
    • [group_title]
    • [issue_date]
    • [custom_location]
    • [custom_delivery_method]
    • [custom_cpe_credits]
    • [custom_field_of_study]
    • [custom_state_registration]
  3. 3

    Issue and keep the record

    Every learner gets an email, a verification page and a QR code. The record stays for as long as the rules need it.

    • Verification page
    • QR code
    • Audit log
    • Kept 5 years and beyond

Free template

An NASBA-ready certificate, with all 11 elements in place

Set your provider details once. Names, dates and CPE credits fill in for every learner. Each certificate gets a verification page and QR code.

Use the NASBA template

Related pages

Other rules your learners may ask about

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An IACET CEU certificate should show the five things the standard makes you record for every learner: the provider’s name and address, the learner’s name, the learning event title, the completion date, and the number of IACET CEUs awarded, written in tenths (1 CEU = 10 contact hours). Add the approved IACET accreditation statement. Award CEUs only to learners who met every completion criterion; there is no partial credit. Keep the record for at least 7 years and let learners get a copy.

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PMI certificate requirements

A PMI PDU certificate must work as audit proof: the provider’s name, the learner’s name, the course title, the completion date, the PDUs awarded, and the PDUs split across the three sides of the PMI Talent Triangle (Ways of Working, Power Skills, Business Acumen). An Authorized Training Partner can add its ATP number (only an active ATP may use it) and the CCRS claim code PMI assigned to the course. One PDU is one hour, counted in quarter hours. The learner reports the PDUs in CCRS and keeps the certificate for 18 months after the 3-year cycle ends.

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Every accreditor on one table: unit, elements, deadlines, records and reporting.

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FAQ

NASBA certificates, answered

Start issuing for freeBook a demo

Yes. The Standards say the documentation may be electronic or paper. A digital certificate must show the same eleven elements. State boards check the sponsor ID on it against the Registry, so a verification link is useful.

Sources

Read from NASBA National Registry of CPE Sponsors documents on 30 October 2026. This page is a guide, not legal advice. Your accreditation manual and your licensing board have the final word. Something out of date? Tell us.

Changes to this page

  1. 2026-10-30Page written from the August 2026 and January 2024 Statements on Standards for CPE Programs and the Registry’s certificate of completion instructions.
  2. 2026-10-30Fact check: signature rule confirmed against Section 9.01 and both editions of the Registry instructions; 60-day wording quoted as “should not exceed 60 days”; 2024 self study minimum (0.5) and group half-credit rule corrected; section numbers fixed for the pass mark (6.01.2, S9-04) and purchased content (4.06); the eleventh element “any other statements required by boards of accountancy” added.
  1. 1Statement on Standards for Continuing Professional Education (CPE) Programs, August 2026Definitions (Section 1), credit measurement (7.01, 7.01.1), certificate and 60 days (9.01, 9.01.1), retention (9.02), effective date (p. 25).
  2. 2Statement on Standards for Continuing Professional Education (CPE) Programs, January 2024Standard No. 16 and S16-01 (credit), Standard No. 23, S23-01 and S23-02 (certificate), Standard No. 24 and S24-01 (retention), S5-02 (purchased content), definitions (pp. 1–3).
  3. 3National Registry Certificate of Completion Instructions and sample, 2026 Standards (Group)Required components (p. 1), sponsor name, title and date (p. 2), location and program type (p. 3), credit and field of study (p. 4), sponsor ID and time statement (p. 5), sample certificates (pp. 6–9).
  4. 4National Registry Certificate of Completion Instructions and sample, 2024 Standards (Group Live)Same components under the 2024 Standards; time statement “in its entirety and without alteration” (p. 5).
  5. 5National Registry Sponsor AgreementThe official statement wording, logo rule, five-year record retention and inspection (p. 1).
  6. 6National Registry Logo and Statement GuidelinesStatement wording, definition of promotional materials, logo placement (p. 1).
  7. 7NASBA Fields of Study That Qualify for Continuing Professional Education, January 2024The 13 technical and 7 non-technical fields (p. 2), re-issuing a certificate with a state-specific field (p. 2), effective date (p. 12).
  8. 8National Registry: The StandardsLinks to the 2024 and 2026 Standards and their effective dates.
  9. 9National Registry: what language to use on your website and promotional material“NASBA-approved” and “NASBA-accredited” are not permitted.
  10. 10National Registry: why a certificate of completion is needed at renewalOne certificate per program title at annual renewal; the certificate is the only document a state board reviews.
  11. 11National Registry: attendance monitoring and record keepingFive-year retention and audit deficiency for missing attendance evidence.
  12. 12NASBA Confirm Registry Sponsor toolState boards enter the sponsor ID from the certificate, the delivery method and the program date.
  13. 13National Registry sponsor listDirectory with 2,169 listings on 30 October 2026, including state roster sponsors.

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