CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Continuing Legal Education (CLE)

For Attorneys

Please reach out to your state bar with any questions.

Alabama:

Alabama CLE Requirements Overview

Total Credits: 12 credit hours every year

  • At least 1 in Ethics
  • At least 6 Live

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 12 credits, including 1 Ethics credit, into the next reporting period.

Reporting: Deadline is February 15th. AL attorneys can report their CLE credits online here.

Go to Alabama State Bar Website

Alaska:

Alaska CLE Requirements Overview

Total Credits:  3 credit hours per year in Ethics. Alaska recommends taking 9 General credit hours.

  • Ethics: 3 hours (mandatory)
  • General: 9 hours (recommended)

New! Beginning January 1, 2025, Alaska attorneys will be required to complete 12 mandatory CLE hours.

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 12 credits into the next reporting period.

Reporting: Deadline is February 1st. AK attorneys can report their CLE credits online here.

Go to Alaska Bar Association Website

Arizona:

Arizona CLE Requirements Overview

Total Credits: 15 credit hours every year.

  • At least 3 in Ethics

CLE Deadline: June 30th

Carry Over Credits: Attorneys may carry over 15 credits, 3 of which can be ethics, into the next reporting period.

Reporting: Deadline is September 15th. Attorneys can complete their CLE tracking and online affidavit on the AZ bar website.

Go to State Bar of Arizona Website

Arkansas:

Arkansas CLE Requirements Overview

Total Credits: 12 credit hours every year.

  • At least 1 in Ethics

CLE Deadline: June 30th

Carry Over Credit: Attorneys may carry over 12 credits, including 1 ethics, into the next reporting period.

Reporting: Deadline is July 31st. AR attorneys can access the forms required for self-reporting here.

Go to Arkansas Judiciary Website

California:

California MCLE Requirements Overview

Total Credits:   25 credit hours every three years:

  • At least 4 hours in Ethics
  • At least 2 hours on Prevention and Detection Competence (1 of Wellness Competence is optional);
  • At least 2 hours of Elimination of Bias in the Legal Profession  (1 of these must specifically be in Implicit Bias)
  • At least 1 hour of Technology
  • At least 1 hour of Civility in the Legal Profession

MCLE Deadline: January 31

Carry Over Credit:  Attorneys cannot carry over credits into the next reporting period.

Reporting: Deadline is February 1st. CA attorneys can report their CLE credits online here.

Go to The State Bar of California Website

Colorado:

Colorado CLE Requirements Overview

Total Credits: 45 credit hours every three years

  • At least 7 credits of Professional Responsibility
  • At least 5 credit hours in the areas of Ethics or Professionalism
  • At least 2 credit hours in the area of Equity, Diversity, and Inclusivity

CLE Deadline: December 31st (every 3 years)

Carry Over Credits: Attorneys cannot carry over credits into the next year.

Reporting: Deadline is January 31st. CO attorneys can report their CLE credits online here.

Go to Colorado’s Office of Attorney Regulation Counsel Website

Connecticut:

Connecticut CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics

CLE Deadline: December 31st

Carry Over Credits: Attorneys may carry over 2 credits, including ethics, into the next reporting period.

Reporting: Attorneys must keep the certificates that they receive for seven years.

Go to State of Connecticut Judicial Branch Website

Delaware:

Delaware CLE Requirements Overview

Total Credits: 24 credit hours every 2 years (even/odd year groups)

  • At least 4 in Ethics
  • At least 12 Live

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 20 credits into the next reporting period. Ethics credit can be carried over as general CLE credits.

Reporting: Deadline is March 31st. DE attorneys can report their CLE credits online here.

Go to Delaware Courts Judicial Branch Website

District of Columbia:

This state does not currently require MCLE.

Note: There is a mandatory requirement for Newly Admitted Attorneys and Inactive Attorneys wishing to return to active status.

Go to DC Bar Website

Florida:

Florida CLE Requirements Overview

Total Credits:  30 credit hours every three years:

  • At least 3 in Legal Ethics, Substance Abuse, or Mental Illness Awareness
  • Florida Bar Professionalism Course
  • At least 3 in Technology

CLE Deadline: Assigned by the Bar

Carry Over Credit: Attorneys in Florida cannot carry over credits into the next reporting period.

Reporting: Attorneys in Florida must report their attendance credits by logging into their Member Portal on the Florida Bar website and entering the course reference IDs they were provided upon completion of the programs.

Go to The Florida Bar Website

Georgia:

Georgia CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 1 in Ethics
  • At least 1 in Professionalism
  • At least 3 Trial hours (for trial attorneys)

CLE Deadline: December 31st

Carry Over Credit: Attorneys can carry over credits into the next year with the following maximums:

  • 12 Regular CLE credits
  • 2 Ethics
  • 2 Professionalism
  • 3 Trial Skills

Reporting: Deadline is January 31st. GA attorneys can access the forms required for self-reporting here.

Go to State Bar of Georgia Website

Hawaii:

Hawaii CLE Requirements Overview

Total Credits: 3 credit hours per year (9 credits recommended)

  • At least 1 in Ethics (each reporting cycle)

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 3 credits into the next reporting period. Ethics credits cannot be carried over.

Reporting: Deadline is December 31st. HI attorneys can access the forms required for self-reporting here.

Go to Hawaii State Bar Association Website

Idaho:

Idaho CLE Requirements Overview

Total Credits: 30 credit hours every three years

  • At least 3 in Ethics

CLE Deadline: December 31st

Carry Over Credits: Attorneys cannot carry over credits into the next reporting period.

Reporting: Deadline is February 1st to certify compliance. ID attorneys can access the forms required for self-reporting here.

Go to Idaho State Bar Website

Illinois:

Illinois CLE Requirements Overview

Total Credits:   30 credit hours every two years:

  • At least 6 in Professional Responsibility
    • At least 1 Diversity and Inclusion
    • At least 1 Mental Health and Substance Abuse

CLE Deadline: June 30th

Carry Over Credit: Maximum of 10 credits, including Professional Responsibility.

Reporting: Deadline is July 15th. IL attorneys can report their CLE credits online here.

Go to MCLE Board of the Supreme Court of Illinois Website

Indiana:

Indiana CLE Requirements Overview

Total Credits: 36 credit hours every three years

  • At least 3 in Ethics
  • At least 6 credit hours per year

CLE Deadline: December 31st

Carry Over Credit: Attorneys cannot carry over any credits into the next reporting period.

Reporting: Deadline is December 31st. IN attorneys can report their CLE credits online here.

Go to Indiana Judicial Branch Website

Iowa:

Iowa CLE Requirements Overview

Total Credits: 15 credit hours per year

  • At least 1 in Ethics
  • A least 1 in Diversity & Inclusion or Attorney Wellness

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over excess credits into the next two reporting periods. Excess Ethics, Diversity & Inclusion, and Attorney Wellness credits will count towards the general requirement only.

Reporting: Deadline is March 10th. IA attorneys can report their CLE credits online here.

Go to Iowa Judicial Branch Website

Kansas:

Kansas CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics

CLE Deadline: June 30th

Carry Over Credits: Attorneys may carry over 10 credits into the next reporting period. Ethics credits cannot be carried over.

Reporting: Deadline is July 31st. KS attorneys can report their CLE credits online here.

Go to Kansas Continuing Legal Education Website

Kentucky:

Kentucky CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics

CLE Deadline: June 30th

Carry Over Credit: Attorneys may carry over 24 credits, 4 of which can be ethics, into the next two reporting periods.

Reporting: Deadline is August 10th. KY attorneys can report their CLE credits online here.

Go to Kentucky Bar Association Website

Louisiana:

Louisiana CLE Requirements Overview

Total Credits: 12.5 credit hours per year

  • At least 1 in Ethics
  • At least 1 in Professionalism

CLE Deadline: December 31st

Carry Over Credits: Attorneys may carry over 8 credits into the next reporting period. Ethics credits cannot be carried over.

Reporting: Deadline is January 31st. LA attorneys can access the forms required for self-reporting here.

Go to Louisiana State Bar Association Website

Maine:

Maine CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 1 Live Ethics
  • At least 1 Live In-Person Harassment & Discrimination

**Only 5 of the 12 credits can be in Self-Study format.

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 10 credits into the next reporting period. Ethics and Harassment & Discrimination credit cannot be carried over.

Reporting: Deadline is the last business day in February. ME attorneys can report their attendance here

Go to Maine State Bar Association Website

Maryland:

This state does not currently require MCLE.

Go to Maryland Courts Website

Massachusetts:

This state does not currently require MCLE.

Note: There is a mandatory requirement for Newly Admitted Attorneys.

Go to Massachusetts Bar Association Website

Michigan:

This state does not currently require MCLE.

Minnesota:

Minnesota CLE Requirements Overview

Total Credits: 45 credit hours every 3 years

  • At least 3 in Ethics
  • At least 2 in Elimination of Bias

*NEW* Beginning July 1, 2024, MN attorneys are required to take 1 credit in Mental Health and Substance Use Disorder. Compliance Group 1 (CLE due by 6/30/2024) is not required to complete this new credit type requirement until their new compliance period begins.

CLE Deadline: June 30th

Carry Over Credit: Attorneys cannot carry over credits into the next reporting period.

Reporting: Deadline is August 31st. MN attorneys can report their credits on the MN Website using the Course ID number obtained from their certificate.

Go to Minnesota State Board of CLE Website

Mississippi:

Mississippi CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 1 in Ethics

CLE Deadline: July 31st

Carry Over Credits: Attorneys may carry over 12 credits into the next reporting period. Ethics credits can be carried forward as general credits.

Reporting: Deadline is August 15th. MS attorneys can report their credits on their CLE Annual Report which is mailed out to attorneys by the state bar.

Go to State of Mississippi Judiciary Website

Missouri:

Missouri CLE Requirements Overview

Total Credits: 15 credit hours per year

  • At least 3 in Ethics
  • At least 1 of the above must be in Elimination of Bias

CLE Deadline: June 30th

Carry Over Credits: Attorneys can carry over excess live credits earned, including Ethics, into the next reporting year.

Reporting: Deadline is July 31st. MO attorneys must report their credits on the Annual Report of Compliance.

Go to The Missouri Bar Website

Montana:

Montana CLE Requirements Overview

Total Credits: 15 credit hours per year

  • At least 2 in Ethics
  • At least 10 Live

CLE Deadline: March 31st

Carry Over Credits: Attorneys may carry over 30 Live credits, 4 of which can be ethics, into the next reporting period.

Reporting: Deadline is May 15th. MT attorneys can report their CLE credits online here.

Go to State Bar of Montana Website

Nebraska:

Nebraska CLE Requirements Overview

Total Credits: 10 credit hours per year

  • At least 2 in Ethics

CLE Deadline: December 31st

Carry Over Credits: Attorneys may carry over 5 credits into the next reporting period. Ethics credits and distance learning credits cannot be carried over.

Reporting: Deadline is January 20th. NE attorneys can report their CLE credits online here.

Go to The State of Nebraska Judicial Branch Website

Nevada:

Nevada CLE Requirements Overview

Total Credits: 13 credit hours per year

  • At least 2 in Ethics
  • At least 1 Substance Abuse

CLE Deadline: December 31st

Carry Over Credits: Attorneys may carry over up to 20 General credits, 4 Ethics credits, and 2 Substance Abuse credits into the next two reporting periods. Excess Substance Abuse credits cannot be applied to an attorney’s Ethics requirement.

Reporting: Deadline is February 15th. Attorneys can report their CLE credits online here.

Go to The State Bar of Nevada Website

New Hampshire:

New Hampshire CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics

CLE Deadline: June 30th

Carry Over Credits: Attorneys may carry over 12 credits, 2 of which can be ethics, into the next reporting period.

Reporting: Deadline is July 1st. NH attorneys can report their credits using the Attorney Reporting Tool found by logging in here.

Go to New Hampshire MCLE Board Website

New Jersey:

New Jersey CLE Requirements Overview

Total Credits: 24 credit hours every 2 years

  • At least 12 Live
  • At least 5 in Ethics
    • At least 2 of the above must be in Diversity, Inclusion, and Elimination of Bias

CLE Deadline: December 31st

Carry Over Credits: Attorneys can carry over 12 credits into the next reporting period.

Reporting:

  • Attorneys with birthdays Jan 1st — Jun 30th are due to complete their credits by 12/31 in odd-numbered years and report their compliance on the Annual Attorney Registration and Billing the following year.
  • Attorneys with birthdays Jul 1st — Dec 31 are due to complete their credits by 12/31 in even-numbered years and report their compliance on the Annual Attorney Registration and Billing the following year.

Go to The New Jersey Courts Website

New Mexico:

New Mexico CLE Requirements Overview

Total Credits: 12 credit hours per year

  • 2 in Ethics
  • 1 in Equity in Justice

CLE Deadline: February 1st

Carry Over Credits: Attorneys may carry over 12 credits, including 2 in Ethics and 1 in Equity in Justice, into the next reporting period.

Reporting: Deadline is March 1st. NM attorneys can report their CLE credits online here

Go to State Bar of New Mexico Website

New York:

New York CLE Requirements Overview – Experienced Attorneys

Total Credits: 24 credit hours every two years:

  • At least 4 in Ethics
  • At least 1 credit of Diversity, Inclusion and Elimination of Bias
  • At least 1 credit of Cybersecurity, Privacy and Data Protection

CLE Deadline: Within 30 days after attorney’s birthday. Check your deadline and registration information here!

Carry Over Credit: Attorneys can carry over 6 credits into the next reporting period.

Reporting: Attorneys in New York must certify their compliance on their attorney registration. Online registration can be found here. Certificates of attendance must be kept for four years but do not have to be sent to the CLE board.

Go to New York State Bar Association Website

North Carolina:

North Carolina CLE Requirements Overview

Total Credits: 24 credit hours every 2-years:

  • At least 4 in Ethics
  • At least 1 in Professional Well-Being
  • At least 1 in Technology

CLE Deadline: February 28th

Carry Over Credit: Attorneys may carry over 12 credits into the next reporting period, but they will only count towards the attorney’s general credit.

Reporting: Deadline is February 28th. NC attorneys can report their CLE credits online here

Note: Reporting compliance groups will be staggered based on the year the attorney was admitted to the North Carolina Bar (even/odd years)

  • For 2024 only, those attorneys who were admitted during an odd year will have a 1-year and 12 hour requirement (i.e. 3/1/2024-2/28/2025)
  • Those attorneys who were admitted during an even year, will begin compliance with the new 2-year and 24-credit requirements (i.e. 3/1/2024-2/28/2026)

Go to North Carolina State Bar Association Website

North Dakota:

North Dakota CLE Requirements Overview

Total Credits: 45 credit hours every three years

  • At least 3 in Ethics

CLE Deadline: June 30th. 

Carry Over Credit: Attorneys may carry over 15 CLE credits into the next reporting period. Ethics credits cannot be carried over.

Reporting: Deadline is July 31st. ND attorneys must certify their compliance on their Report of Compliance.

Go to State Bar Association of South Dakota Website

Ohio:

Ohio CLE Requirements Overview

Total Credits: 24 credits every two years

  • At least 2.5 in Professional Conduct: Ethics, Professionalism, Alcoholism, Substance Abuse, Mental Health, or Access to Justice.

CLE Deadline: December 31st, year depends on last name

Carry Over Credits: Attorneys can carry over 12 general credits into the next reporting period.

Reporting: Deadline is January 31st. OH attorneys can access the forms required for self-reporting here.

Go to Ohio Supreme Court Website

Oklahoma:

Oklahoma CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics

CLE Deadline: December 31st

Carry Over Credit: Attorneys can carry over 12 credits, 2 of which can be ethics, into the next reporting period.

Reporting: Deadline is February 15th. OK attorneys can report their CLE credits online here

Go to Oklahoma Bar Association Website

Pennsylvania:

Pennsylvania CLE Requirements Overview

Total Credits: 12 credit hours per year

  • At least 2 in Ethics, Professionalism, or Substance Abuse
  • At least 6 Live

CLE Deadline: April 30th, August 31st, or December 31st, depending on Compliance Group assignment

Carry Over Credit: Attorneys in Pennsylvania can carry forward excess live credits earned, up to twice the annual credit requirement, into the next two reporting periods.

Reporting: Pennsylvania requires providers to submit attendance within 30 days of the course completion — as long as the credits are taken prior to the deadline, the attorney will not be considered non-compliant once the credits are reported. PA attorneys can report their CLE credits online here

Go to Pennsylvania CLE Board Website

Puerto Rico:

Puerto Rico CLE Requirements Overview

Total Credits: 24 hours per 3-year reporting cycle

  • At least 4 in Ethics

CLE Deadline: The last day of the month before an attorney’s birth month

Carry Over Credit: Up to 24 credits into the next cycle

Reporting: 30 days following the CLE deadline

Go to United States District Court Website

Rhode Island:

Rhode Island CLE Requirements Overview

Total Credits: 10 credit hours per year

  • At least 2 in Ethics

CLE Deadline: June 30th

Carry Over Credits: Attorneys may carry over 10 credits into the next reporting period

Reporting: Deadline is June 30th. RI attorneys can report their CLE credits online here

Go to Rhode Island Bar Association Website

South Carolina:

South Carolina CLE Requirements Overview

Total Credits: 14 credit hours per year

  • At least 2 in Ethics
  • At least 1 in Substance Abuse every two years (taken in place of a General credit)

CLE Deadline: February 28th (February 29th on leap years)

Carry Over Credit: Attorneys may carry over 14 credits, of which up to 2 can be Ethics, into the next reporting period. Substance Abuse credits and Alternative Delivery Format cannot be carried over.

Reporting: Deadline is March 1st. SC attorneys can report their CLE credits online here

Go to South Carolina Bar Website

South Dakota:

This state does not currently require MCLE.

Go to State Bar of South Dakota Website

Tennessee:

Tennessee CLE Requirements Overview

Total Credits: 15 credit hours per year

  • At least 3 in Ethics

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 15 credits from one compliance period to the next.

Reporting: Deadline is March 31st. TN attorneys can access the forms required for self-reporting here.

Go to Tennessee Supreme Court Website

Texas:

Texas CLE Requirements Overview

Total Credits: 15 credit hours per year

  • At least 3 in Ethics

CLE Deadline: Last day of the attorney’s birth month

Carry Over Credit: Attorneys may carry over 15 credits into the next reporting period.

Reporting: Attorneys in Texas are responsible for ensuring that their attendance file is accurate and up-to-date.

Go to State Bar of Texas Website

US Virgin Islands:

US Virgin Islands CLE Requirements Overview

Total Credits:  24 credits every two years

  • At least 4 in Ethics
  • At least 1 in Mental Health/Substance Abuse
  • At least 2 in Technology
  • At least 4 in US Virgin Islands Law Programming

CLE Deadline: December 31st

Reporting: Deadline is January 31st. Submit certificates of attendance to the US Virgin Islands CLE Committee.

Go to Virgin Islands Bar association Website

Utah:

Utah CLE Requirements Overview

Total Credits: 12 credits every year

  • At least 1 in Ethics
  • At least 1 in Professionalism

CLE Deadline: June 30th

Carry Over Credit: Attorneys may not carry over credits into the next reporting period.

Reporting: Deadline is July 31st. UT attorneys can access the forms required for self-reporting here.

Go to Utah State Bar Website

Vermont:

Vermont CLE Requirements Overview

Total Credits: 24 credit hours every two years including:

  • At least 2 in Ethics
  • At least 1 in Attorney Wellness
  • At least 1 in Diversity and Inclusion
  • At least 12 via Moderated Programming or Non-Moderated Programming with Interactivity as a Key Component

CLE Deadline: June 30th

Carry Over Credit: Attorneys may carry over credits if they are taken in the 2nd year of an attorney’s requirement.

Reporting: Deadline is July 1st. VT attorneys must certify their compliance on their CLE Compliance Form which is emailed to the attorney. 

Go to Vermont Judiciary Website

Virginia:

Virginia CLE Requirements Overview

Total Credits: 12 credit hours every year:

  • At least 2 in Ethics
  • At least 4 Live

CLE Deadline: October 31st

Carry Over Credit: Attorneys can carry over 12 credits, including 2 ethics, into the next reporting period.

Reporting: December 15th by 4:45pm EST. Attorneys in Virginia must certify their compliance on their Virginia Member Portal using the course ID numbers provided on their certificates of completion.

Go to Virginia State Bar Website

Washington:

Washington CLE Requirements Overview

Total Credits: 45 credit hours every 3 years

  • At least 15 in Law & Legal Procedure
  • At least 6 in Ethics (1 of which focuses on the category of equity, inclusion and the mitigation of bias)
  • Maximum 8 credits per day

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 15 credits, of which 2 may be Ethics, into the next reporting period.

Reporting: Deadline is February 1st. WA attorneys can self-report their credits online using the course ID number found on their certificates here.

Please Note: The 1 credit of Equity, Inclusion, and Mitigation of Bias is required starting with the reporting period that runs from 2023-2025. Compliance periods ending in 2022, 2023, or 2024 are not yet required to complete that 1 credit.

Go to Washington State Bar Association Website

West Virginia:

West Virginia CLE Requirements Overview

Total Credits: 24 credit hours every two years

  • At least 3 in Legal Ethics, Office Management, Substance Abuse, and or/ Elimination of Bias.

CLE Deadline: June 30th, even years

Carry Over Credit: Attorneys can carry over 6 credits, none of which can be ethics, into the next reporting period.

Reporting: Deadline is July 31st, even years. WV attorneys can report their CLE credits online here

Go to West Virginia State Bar Website

Wisconsin:

Wisconsin CLE Requirements Overview

Total Credits: 30 credit hours every 2 years

  • At least 3 in Ethics (cannot be taken via on-demand courses)

CLE Deadline: December 31st

Carry Over Credit: Attorneys may carry over 15 credits into the next reporting period. Ethics credits cannot be carried over.

Reporting: Deadline is February 1st. WI attorneys can report their credits online here

Go to Wisconsin Court System Website

Wyoming:

Wyoming CLE Requirements Overview

Total Credits: 15 credit hours every year

  • At least 2 in Ethics

CLE Deadline: December 31st

Carry Over Credit: Attorneys can carry over any excess Live credits earned, including Ethics, for two years.

Reporting: Deadline is January 15th. WY attorneys can report their credits online here.

Go to Wisconsin Court System Website