What must an accountant confirm regarding their CPE compliance post-renewal?

The correct choice highlights the important responsibility of accountants to retain proof of their Continuing Professional Education (CPE) compliance after renewal. Maintaining records is crucial for several reasons. First, it serves as verification that the accountant has met the educational requirements necessary to maintain their licensure and stay updated with professional developments. In the event of an audit or inquiry by the licensing board, having documented evidence of completed CPE can protect the accountant's professional standing.

Additionally, retaining proof ensures accountability and helps maintain the integrity of the accounting profession, as it establishes that practitioners are committed to continuous learning and skill enhancement. Keeping these records also aids in planning for future CPE activities, as accountants can identify areas where they may need more training or knowledge.

The other options, while they may involve important aspects of professional conduct, do not specifically address the requirement to maintain documentation about CPE compliance, which is a fundamental aspect of ethics and professional standards for accountants.