In Subsection R156-26a-303a(5), this proposed amendment incorporates the newest "Standards for Performing and Reporting on Peer Reviews� promulgated 04/01/2017 by the AICPA to be utilized when conducting peer reviews. These standards are available online at http://www.aicpa.org. In Subsection R156-26a-303b(2)(a), these proposed amendments: 1) increase the CPE requirement from 80 to 120 hours for the reporting period ending on 12/31/2018 to accommodate the three-year reporting period following implementation and the effective date of the adopted rule; 2) eliminate CPE from being required at the first renewal after initial licensure; and 3) make formatting changes for clarification. In Subsection R156-26a-303b(5), this proposed amendment changes the CPE reporting period from January 31 of even-numbered years to December 31 of even-numbered years, in order to align the CPE reporting period with the license renewal deadline. In Subsection R156-26a-303b(8)(a), first, these proposed amendments remove the CPE requirement of 10 hours per calendar quarter for individuals who become licensed or certified between renewal periods. Second, these proposed amendments provide an implementation period for discontinuing the existing September 30 CPE reporting date, and instituting the new December 31 reporting date, by: 1) extending all license renewal dates from 09/30/2018 to 12/31/2018; and 2) extending the first CPE reporting deadline from 12/31/2017 to 12/31/2018 and allowing all CPE hours completed from 12/31/2015 through 12/31/2018 to be carried forward to the 12/31/2018 reporting period. In Subsection R156-26a-303b(8)(b), this proposed amendment further defines the CPE carry forward provision to include that any CPE hours carried forward from the previous reporting period shall qualify as CPE hours only for the current reporting period. In Subsection R156-26a-303b(8)(c), this proposed amendment deletes unnecessary language for better comprehension, and deletes the extra "penalty" CPE hour requirement for licensees who do not timely complete their minimum required CPE. New language states that a licensee who does not complete the CPE requirement will be unable to renew their license until the CPE has been completed and reported. In Subsection R156-26a-303b(8)(d), this proposed amendment mandates online CPE reporting on the Division website to streamline the reporting process for licensees and the Division. In Section R156-26a-307, this proposed amendment deletes the provision for prorated CPE hours per full calendar quarter remaining in the current CPE renewal period after reinstatement. Minor formatting changes are made for clarification. In Section R156-26a-501, this proposed amendment incorporates the updated AICPA "Code of Professional Conduct", as revised, effective 12/15/2014 which defines Unprofessional Conduct. These standards are available online at http://www.aicpa.org.