The Continuing Professional Education (CPE) program requires accountants and other professionals to earn credits through educational activities that maintain or improve their professional knowledge and competency. One way to earn CPE credits is by writing essays answering questions about professional, ethical, or technical accounting issues. While CPE essay writing at first may seem like an easier option than attending seminars or conferences, it requires research, critical thinking, and strong writing skills to earn credits. Here are some tips for successfully writing CPE essays:
Choose Appropriate Topics
Review the guidelines from your state board of accountancy or accrediting body on acceptable CPE essay topics. Stick to professional issues rather than personal opinions. Topics should demonstrate enhancing job-related knowledge and skills. Technical accounting standards updates, changes in tax law, regulatory compliance, auditing techniques, and ethics case studies tend to be good options. Run potential topics by your supervisor to ensure relevance. Avoid topics too narrow or generalized in scope.
Research Thoroughly
Once you select a topic, research it in depth using authoritative sources. Review current accounting literature, standards, regulations, and guidance from professional organizations. Consult textbooks, academic journals, and CPE provider materials. research should include identifying the issue, applicable rules/standards, how they are applied, emerging issues or changes, and examples. Take thorough notes and cite all sources used. Weak research will undermine an otherwise strong analysis.
Structure the Essay Logically
Use a clear introduction to define the topic, capture reader interest, and outline your analysis. The main body should have multiple paragraphs logically organized with clear transitions. Analyze the topic from different perspectives to demonstrate comprehensive understanding. Provide examples to illustrate key points. The conclusion should summarize analysis, note takeaways, and address implications for the profession. Use proper formatting, grammar, and style. Give the essay a professional appearance. Have other reviewers provide feedback before submitting.
Demonstrate Critical Thinking
Do not just restate information but show higher-level analysis, synthesis, and evaluation. Consider differing viewpoints and address counterarguments. Draw well-supported conclusions that offer new insights. Link research back to practical implications and applications for accountants. Depth and critical thinking are more important than breadth in meeting the CPE learning objectives. Discuss how the topic enhances one’s skills or knowledge, not just recite rules. Substantiate all major assertions.
Address Regulatory Requirements
CPE essays must meet each jurisdiction’s content and basis-of-credit requirements. Most require identification of learning objectives and an explanation of how the essay enhances skills/knowledge. Write this carefully to avoid rejection. Clearly articulate the level of Bloom’s Taxonomy that was achieved through this learning activity (e.g. analyze, apply). Add a short assessment at the end evaluating if objectives were met. Estimate time spent researching, writing, and reviewing for submission. Keep copies of all sources used.
Proofread Carefully
Thoroughly edit and proofread the final draft before submission. Have another individual review as well. Check for typos, grammatical errors, inconsistent formatting, and logical flow. Ensure calculations and rules are accurate. Edit excess wordiness or unnecessary sections. Request feedback on any unclear areas. Final reviews are essential before investing time in an essay that will not be accepted due to sloppy errors that undermine your credibility. Well-written CPE essays can earn you credits with minimal effort compared to other options when done right.
With diligent research, organization, analytical thinking, adherence to guidelines, and careful proofreading, writing CPE essays can be an effective way for professionals to efficiently maintain competency in their given fields and earn required continuing education credits. Following these best practices will help produce high quality submissions that enhance one’s knowledge and competence, meet regulators’ standards, and gain acceptance. While involving more upfront work than passively attending a lecture, writing CPE essays through a rigorous process allows accounting and other professionals to actively develop research, writing, and analytical skills highly relevant to their careers.