Whether or not you hold a CPA license?
The only reason you need "credit" is that a third-party organization requires it. If you're a lawyer, it's CLE. If you're a CPA, it's CPE. Many other professions have their own requirements. So you have to look up the requirements for the third-party you're trying to satisfy (IRS maybe?), see what they call it, and then see if the education you're taking meets their qualifications (and often there is a reporting aspect as well).
As a CPA in Virginia, I just have to keep track of my own CPE and submit it to the Board of Accountancy iff I'm selected for audit.
Rick
