CPE waivers are eligible to be granted for the following reasons:
- Physically or psychologically unable to complete the CPE requirements documented by a written statement from a licensed physician or other appropriate authority.
- A severe personal hardship which has made it extremely difficult or impossible to meet the CPE requirement. The hardship must be described in writing. Changing employers or heavy workloads is not considered to be a severe personal hardship.
- Completely retired from public practice and is 55 years of age or older. Completely retired means not performing accounting services in the practice of public accounting, education, government or industry except for management of personal assets or investments..
A CPE Waiver Application must be submitted along with any other necessary documentation.