The Board may exempt a licensee from continuing education requirements for reason of individual hardship including:
- Health
- Military Service
- Foreign Residence
- Retirement or other good cause, if the licensee does not hold oneself out to the public as a CPA and does not issue audit reports or certify other reports and statements.
In order to receive and exemption from CPE, a qualifying individual must submit a written request for an exemption to the Board.