(a) A license holder who is an individual shall participate in a program of continuing professional education designed to maintain professional competency. The program must comply with rules adopted by the board.
(b) The board may recognize a continuing professional education course only if the course directly contributes to the license holder's professional competence.
(c) The board by rule shall provide for the reporting of continuing professional education by a license holder to coincide with the person's license renewal date.
(d) The board by rule may exempt certain license holders, including license holders who are persons with disabilities, retired, or not associated with accounting, as defined by board rule, from all or part of the requirements of this section.