CPA association is responsible for setting the policy on accounting continuing education courses for that state. Each state sets the number of required CPE courses that an accountant must take during the year in order to remain certified.

While each state does have individual control, at the national level, the National Association of State Boards of Accountancy does issue policy guidelines to help keep the states on par to a certain degree. This is helpful for certified public accountants who relocate to another state and for those who practice in areas near state borders and those who handle work for companies with offices in multiple states.

The traditional CPE for accountants is held at a central location like a hotel conference room or university lecture hall. The instructor presents vital information on changes to accounting procedures or laws that will impact the profession. The attendees typically receive handouts outlining the topic. There may be some degree of dialogue between the presenter and the group. The length of the course determines how much credit each attendee receives. The credits are measured in terms of hours. An hour is at least 50 minutes of a presentation.