CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

CPE Credit Requirements by State & Organizations

Routine Continuing Professional Education (CPE) is required for CPAs to ensure competence and up-to-date knowledge in finance and accounting.

Western CPE courses, certified by multiple accreditation and professional organizations are designed to meet your education needs and your CPE requirements.

State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. CPE requirements vary by state and professional organization. To view complete CPE requirements and details for your state or organization, use the State Board of Accountancy or Organization links in the right column. 

ALABAMA CPE REQUIREMENTS

Alabama License Renewal Deadline: 9/30 annually
Alabama CPE Reporting Period: 10/1 to 9/30 annually
Alabama Total CPE Hours Required: 40 Hours
Ethics Requirement: None
Other Subject Area Requirement: 8 hours in Accounting and Auditing

Alabama State Board of Public Accountancy

ALASKA CPE REQUIREMENTS

Alaska License Renewal Deadline: 12/31 of odd years
Alaska CPE Reporting Period: 1/1 to 12/31 every two years ending on odd years
Alaska Total CE Hours Required: 80 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirement: None

Alaska Board of Public Accountancy 

ARIZONA CPE REQUIREMENTS
Arizona License Renewal Deadline: Last business day of birth month once every two years, odd or even year based on birth year
Arizona CPE Reporting Period: Ends first day of month following birth month to last business day of birth month once every two years, odd or even year based on license expiration date
Arizona Total CE Hours Required: 80 Hours
Ethics Requirements: 4 Hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects:Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and Board statutes and administrative rules.
Other Subject Area Requirements:40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services 16 hours in Accounting, Auditing, or Taxation 16 hours in a Classroom or Interactive Webinar setting
Arizona State Board of Accountancy

ARKANSAS
 CPE REQUIREMENTS
Arkansas License Renewal Deadline: 1/1 annually
Arkansas CPE Reporting Period: 1/1 to 12/31 annually
Arkansas Total CE Hours Required: 40 Hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 years totaling 120 hours if deficient in current reporting year)
Ethics Requirements:4 Hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.1 Hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a free, web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.
Other Subject Area Requirements:Technical – At least 50% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax.Accounting & Auditing – if performs attest or compilation services, must obtain a 20% of hours in Accounting/Auditing.
Arkansas State Board of Public Accountancy 

CALIFORNIA CPE REQUIREMENTS

California License Renewal Deadline: Last day of birth month in odd or even year corresponding to the odd or even year of birth
California CPE Reporting Deadline: Ends every two years on the last day of birth month in odd or even year corresponding to the odd or even year of birth
California Total CE Hours Required: 80 Hours
California Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hours: Providers offering ethics courses must register with the California Board.
Other Subject Area Requirements:Government Auditing: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 4 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for license renewal, but not part of the 24-hour A&A or government CE requirement.Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.
Effective 10/1/17:Initial licensees: Once a license is issued, a licensee who provided preparation engagements as his/her highest level of service at any time between the date the initial license was issued and the first license expiration date shall complete a minimum of two (2) hours, per 6 months licensed in the initial CPE reporting period, of continuing education in courses whose content is related to preparation engagements or accounting & auditing. Renewal Licensees: A licensee who provided preparation engagements as his/her highest level of service shall complete eight (8) hours of the 80 hours of continuing education required in preparation engagements or accounting and auditing content. In addition, the licensee subject to this 8-hour requirement must also earn 4 hours of CPE in courses that are related to the prevention, detection and/or reporting of fraud affecting financial statements.

California Board of Accountancy

COLORADO CPE REQUIREMENTS

Colorado License Renewal Deadline: 11/30 of odd years
Colorado CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Colorado Total CE Hours Required: 80 Hours
Colorado Minimum CE Hours per year: 40 Hours
Ethics Requirements:4 Hours Ethics: Providers offering ethics courses must register with the Board and/or have their content approved by the Board.No more than 2 hours may be in Colorado Rules & Regulations – eligible CR&R courses must cover current Colorado Revised Statutes and Board rules and comply with the CR&R Content Outline provided in section 7.8(E) of the Accountancy Rules and Regulations.
Other Subject Area Requirements: None

Colorado State Board of Accountancy 

CONNECTICUT CPE REQUIREMENTS

Connecticut License Renewal Deadline: 12/31 annually
Connecticut CPE Reporting Deadline: 7/1 to 6/30 annually
Total CE Hours Required: 40 Hours
Ethics Requirement: 4 Hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.
Other Subject Area Requirement: 8 Hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.

Connecticut State Board of Accountancy

DELAWARE CPE REQUIREMENTS

Delaware License Renewal Deadline: 6/30 of odd years
Delaware CPE Reporting Deadline: 7/1 to 6/30 on odd years
Delaware Total CE Hours Required: 80 hours every two years ending on odd years.
Ethics Requirement: 4 Hours in a Delaware specific ethics course approved by the Board.
Other Subject Area Requirements:8 Hours in accounting and auditing; and 8 Hours in tax; and 20 additional credit hours in either accounting, auditing or taxation

Delaware State Board of Accountancy

DISTRICT OF COLUMBIA CPE REQUIREMENTS

District of Columbia License Renewal Deadline: 12/31 of even years
District of Columbia CPE Reporting Deadline: 1/1 to 12/31 every two years on even years
District of Columbia Total CE Hours Required: 80 Hours
District of Columbia Minimum CE Hours per year: 40 Hours
Ethics Requirement: 4 Hours of Professional Ethics
Other Subject Area Requirements: None

District of Columbia Board of Accountancy

FLORIDA CPE REQUIREMENTS
Florida License Renewal Deadline: 12/31 every two years
Florida CPE Reporting Deadline: 7/1 to 6/30 every two years
Florida Total CE Hours Required: 80 Hours
Ethics Requirement: 4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is completed in two modules, then all four hours must be completed with the same provider.
Other Subject Area Requirements:24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2007 Revision, or the Rules of the Auditor General, Chapter 10.550.20 hours in Accounting-related and/or Auditing-related subjects.
Florida Board of Accountancy

GEORGIA CPE REQUIREMENTS
Georgia License Renewal Deadline: 12/31 every two years ending on odd years
Georgia CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Georgia Total CE Hours Required: 80 Hours
Georgia Minimum CE Hours per year: 20 Hours
Ethics Requirement: None
Other Subject Area Requirement: 16 hours in Accounting and Auditing.
Georgia Board of Accountancy

GUAM CPE REQUIREMENTS
Guam License Renewal Deadline: 6/30 annually
Guam CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Guam Total CE Hours Required: 120 Hours
Guam Minimum CE Hours per year: 20 Hours
Ethics Requirement: 6 Hours
Other Subject Area Requirement: 30 hours in Accounting and Auditing.
Guam Board of Accountancy

HAWAII CPE REQUIREMENTS
Hawaii License Renewal Deadline: 12/31 every two years ending on odd years
Hawaii CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Hawaii Total CE Hours Required: 80 Hours
Ethics Requirement: 4 hours every biennial license renewal
Other Subject Area Requirements: None
Hawaii Board of Public Accountancy

IDAHO CPE REQUIREMENTS
Idaho License Renewal Deadline: 6/30 annually
Idaho CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Idaho Total CE Hours Required: 80 Hours
Idaho Minimum CE Hours per year: 30 Hours
Idaho Maximum CE Hours per year: 50 Hours
Ethics Requirement: A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho’s law and rules during the first calendar year that the license is issued.
Other Subject Area Requirements: None
Idaho State Board of Accountancy

ILLINOIS CPE REQUIREMENTS
Illinois License Renewal Deadline: 9/30 every three years
Illinois CPE Reporting Deadline: 10/1 to 9/30 every three years
Illinois Total CE Hours Required: 120 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements: None
Illinois Department of Financial and Professional Regulation Public Accountancy Section

INDIANA CPE REQUIREMENTS
Indiana License Renewal Deadline: 6/30 every three years
Indiana CPE Reporting Deadline: 1/1 to 12/31 every three years
Indiana Total CE Hours Required: 120 Hours
Indiana Minimum CE Hours per year: 20 Hours
Ethics Requirement: An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:a minimum of four (4) hours in ethics;completion of a competency-based ethics course; or experience that augments the applicant’s knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a non-compensated role with a professional or trade organization verified by the organization.
Other Subject Area Requirements: 10% of the total hours required in Accounting and Auditing
Indiana Board of Accountancy

IOWA CPE REQUIREMENTS
Iowa License Renewal Deadline: 6/30 annually
Iowa CPE Reporting Deadline: 1/1 to 12/31 in the three years preceding the renewal date OR7/1/ to 6/30 in the three years preceding the renewal date Licensees must declare which CPE date they are using when they renew Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle
Iowa Total CE Hours Required: 120 Hours
Ethics Requirement: 4 Hours of ethics and rules of professional conduct CPE.
Other Subject Area Requirements:8 Hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.
Iowa Accountancy Examining Board

KANSAS CPE REQUIREMENTS
Kansas License Renewal Deadline: 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates)
Kansas CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates)
Kansas Total CE Hours Required: 80 Hours
Kansas Minimum CE Hours per year: 16 hours per year for licensed municipal public accountants. At least 8 of the 16 hours shall be in the area of municipal accounting or auditing.
Ethics Requirement: 2 Hours in professional ethics relating to the practice of public accountancy
Other Subject Area Requirements: If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing.
Kansas Board of Accountancy

KENTUCKY CPE REQUIREMENTS CPE REQUIREMENTS
Kentucky License Renewal Deadline: 8/1 every two years (even years for even numbered licenses; odd years for odd numbered licenses)
Kentucky CPE Reporting Deadline: Ends 12/31 every two years (even years for odd numbered licenses; odd years for even numbered licenses)
Kentucky Total CE Hours Required:In public accounting firms:80 Hours if the CPA worked more than 3,000 hours 60 Hours if the CPA worked less than 3,000 hours In industry, education or government: 60 Hours
Ethics Requirement: The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.
Other Subject Area Requirements: None
Kentucky Board of Accountancy

LOUISIANA CPE REQUIREMENTS
Louisiana License Renewal Deadline: 12/31 annually
Louisiana CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Louisiana Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
Ethics Requirement: 2 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board.
Other Subject Area Requirements: If a CPA performs attest functions, a total of 16 hours in Accounting & Auditing subjects is due biennially with 4 hours of CPE in Accounting and Auditing due per year.
State Board of CPAs of Louisiana

MAINE CPE REQUIREMENTS
Maine License Renewal Deadline: 9/30 annually
Maine CPE Reporting Deadline: 10/1 to 9/30 annually
Maine Total CE Hours Required: 40 Hours
Ethics Requirement: 4 hours every 3 years
Other Subject Area Requirements: None
Maine Board of Accountancy

MARYLAND CPE REQUIREMENTS
Maryland License Renewal Deadline: Every two years based on license issue date
Maryland CPE Reporting Deadline: Ends the two-year period prior to the renewal application date
Maryland Total CE Hours Required: 80 Hours
Ethics Requirement: 4 Hours of professional ethics
Other Subject Area Requirements: None
Maryland Board of Public Accountancy

MASSACHUSETTS CPE REQUIREMENTS
Massachusetts License Renewal Deadline: 6/30 every two years
Massachusetts CPE Reporting Deadline: 7/1 to 6/30 every two years
Massachusetts Total CE Hours Required: 80 Hours
Ethics Requirement: 4 Hours in professional ethics
Massachusetts Board of Public Accountancy

MICHIGAN CPE REQUIREMENTS
Michigan License Renewal Deadline: 12/31 every two years on odd years
Michigan CPE Reporting Deadline: 7/1 to 6/30 every two years on odd years
Michigan Total CE Hours Required: 80 Hours
Michigan Minimum CE Hours per year: 40 Hours
Ethics Requirement: 2 Hours per year. Of the 4 hours of CE in the area of professional ethics that are required in a 2-year license cycle, at least 1 hour must cover the laws and rules of this state that apply to public accountancy. The content for this hour of CE is required to be created by a statewide professional CPA association approved by LARA.
Other Subject Area Requirements: 8 Hours per year in Accounting and Auditing
Michigan State Board of Accountancy

MINNESOTA CPE REQUIREMENTS
Minnesota License Renewal Deadline: 12/31 annually
Minnesota CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period
Minnesota Total CE Hours Required: 120 Hours
Minnesota Minimum CE Hours per year: 20 Hours
Ethics Requirement: 8 Hours in regulatory or behavioral ethics
Other Subject Area Requirements: None
Minnesota State Board of Accountancy

MISSISSIPPI CPE REQUIREMENTS

Mississippi License Renewal Deadline: 1/1 annually
Mississippi CPE Reporting Deadline: 7/1 to 6/30 annually
Mississippi Total CE Hours Required: 40 Hours Effective with the CPE compliance year beginning July 1, 2017, if more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 20 CPE credit hours may be carried over and applied to the CPE requirement for the immediately following one year compliance period. 
Ethics Requirements:4 Hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations.Providers offering ethics courses must register with the Board and/or have their content approved by the Board.
Other Subject Area Requirements: None

Mississippi State Board of Public Accountancy

MISSOURI CPE REQUIREMENTS
Missouri License Renewal Deadline: 9/30 every two years
Missouri CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Missouri Total CE Hours Required: 120 Hours
Missouri Minimum CE Hours per year: 20 Hours
Ethics Requirement: 6 Hours
Other Subject Area Requirements: None
Missouri State Board of Accountancy

MONTANA CPE REQUIREMENTS
Montana License Renewal Deadline: 12/31 annually
Montana CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Montana Total CE Hours Required: 120 Hours
Ethics Requirement: 2 Hours
Other Subject Area Requirements: None
Montana Board of Public Accountants

NEBRASKA CPE REQUIREMENTS
Nebraska License Renewal Deadline: 6/30 every two years (odd or even year based on birth year)
Nebraska CPE Reporting Deadline: 1/1 to 12/31 every two years (odd or even year based on birth year)
Nebraska Total CE Hours Required: 80 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements: None
Nebraska State Board of Public Accountancy

NEVADA CPE REQUIREMENTS
Nevada License Renewal Deadline: 12/31 annually
Nevada CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Nevada Total CE Hours Required: 80 Hours
Nevada Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements: 8 hours in Accounting and Auditing in each year in which the practitioner planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure compilation or attestation service of a non-governmental agency.
Nevada State Board of Accountancy

NEW HAMPSHIRE CPE REQUIREMENTS
New Hampshire License Renewal Deadline: 6/30 every three years based on last name.
New Hampshire CPE Reporting Deadline: 7/1 to 6/30 every three years
New Hampshire Total CE Hours Required: 120 Hours
New Hampshire Minimum CE Hours per year:20 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements: None
New Hampshire Board of Accountancy

NEW JERSEY CPE REQUIREMENTS
New Jersey License Renewal Deadline: 12/31 every three years
New Jersey CPE Reporting Deadline: 1/1 to 12/31 every three years
New Jersey Total CE Hours Required: 120 Hours
New Jersey Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 hours in New Jersey law and ethics. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.The following are exempt from registering with the Board:Accredited universities or colleges;National and state professional organizations;Federal and state government agencies; andSponsors registered with the National Association of State Boards of Accountancy (NASBA)
Other Subject Area Requirements:72 Hours in Technical Subjects: Accounting; Auditing, including but not limited to, review, compilation and attest standards; Business Law; Computer Science; Economics; Finance; Management Advisory Services; Mathematics, Statistics; SEC Practice; Taxation; and Professional Ethics. Any of these subjects may be in specialized industries.24 Hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function.
Recent CPE Rule Changes:Effective for the reporting period ending 12/31/2017: 60 hours in Didactic Instruction is no longer a requirement.Effective for the reporting period ending 12/31/2017: Self-Study courses are no longer limited to 60 hours per reporting period.
New Jersey State Board of Accountancy

NEW MEXICO CPE REQUIREMENTS
New Mexico License Renewal Deadline: Last day of birth month annually
New Mexico CPE Reporting Deadline: Ends first day of month following birth month to last day of birth month over a three year rolling period
New Mexico Total CE Hours Required: 120 Hours
New Mexico Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements:96 Hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board.24 Hours of CPE sponsored by organizations other than a licensee’s firm or employer.
New Mexico Public Accountancy Board

NEW YORK CPE REQUIREMENTS
New York License Renewal Deadline: Every three years based on date of issuance (current) and birth month (prior to 1/1/1993)
New York CPE Reporting Deadline: 1/1 to 12/31 annually
New York Total CE Hours Required: CPAs have the following options:1) Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or;2) Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area defined by the Department.
Ethics Requirements:4 Hours of professional ethics during the three calendar years preceding the license expiration date. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.For registered licensees who choose the 40 hours per calendar year option – the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.For registered licensees who choose the 24 hour calendar year requirement – the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.Regulatory ethics taken in a licensee’s principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement.
Other Subject Area Requirements: None
New York State Board for Public Accountancy

NORTH CAROLINA CPE REQUIREMENTS
North Carolina License Renewal Deadline: 6/30 annually
North Carolina CPE Reporting Deadline: 1/1 to 12/31 annually
North Carolina Total CE Hours Required: 40 Hours
Ethics Requirement: 2 hours. Must be from a sponsor registered with NASBA.
Other Subject Area Requirements: None
North Carolina State Board of CPA Examiners

NORTH DAKOTA CPE REQUIREMENTS
North Dakota License Renewal Deadline: 7/31 annually
North Dakota CPE Reporting Deadline: 7/1 to 6/30 annually
North Dakota Total CE Hours Required: Licensees in public practice: 120 Hours, Licensees not in public practice: 60 Hours
North Dakota Minimum CE Hours per year: Licensees in public practice: 20 Hours, Licensees not in public practice: 16 Hours
Ethics Requirement: None.Other Subject Area Requirements: None.
North Dakota State Board of Accountancy

OHIO CPE REQUIREMENTS
Ohio License Renewal Deadline: 12/31 every three years
Ohio CPE Reporting Deadline: 1/1 to 12/31 every three years
Ohio Total CE Hours Required: 120 Hours
Ohio Minimum CE Hours per year: 20 Hours
Ethics Requirement: 3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.Recent CPE Rule Changes:Effective 12/31/2018, the license renewal deadline and the CPE reporting period deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the expended reporting period ending December 31, 2018 is 120 hours.
Other Subject Area Requirements: None
Accountancy Board of Ohio

OKLAHOMA CPE REQUIREMENTS
Oklahoma License Renewal Deadline: Last day of birth month annually
Oklahoma CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period
Oklahoma Total CE Hours Required: 120 Hours
Oklahoma Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hours of professional ethics
Other Subject Area Requirements:A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance if a CPA’s main area of employment is industry.A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third-party reliance unless the licensee or the licensees firm is enrolled in an approved peer review program.
Oklahoma Accountancy Board

OREGON CPE REQUIREMENTS
Oregon License Renewal Deadline: 6/30 (even years for even numbered licenses; odd years for odd-numbered licenses)
Oregon CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered licenses; odd years for odd-numbered licenses)
Oregon Total CE Hours Required: 80 Hours
Oregon Minimum CE Hours per year: 24 Hours
Ethics Requirement:Ethics for First Permit Renewal 4 Hours in professional conduct and ethics Programs in ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy.The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.Ethics for Subsequent Permit Renewal 4 Hours in professional conduct and ethics in any ethics program which meets Oregon’s general CPE requirements.Providers offering ethics courses must register with the Board and/or have their content approved by the Board.If the licensee’s principal place of business is not Oregon, they may meet the Oregon ethics requirement by meeting the ethics requirement of the principal place of business. If the principal place of business does not have an ethics requirement, then the licensee must meet Oregon’s ethics requirement.
Other Subject Area Requirements: None
Oregon Board of Accountancy

PENNSYLVANIA CPE REQUIREMENTS
Pennsylvania License Renewal Deadline: 12/31 every two years ending on odd years
Pennsylvania CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Pennsylvania Total CE Hours Required: 80 Hours
Pennsylvania Minimum CE Hours per year: 20 Hours
Ethics Requirements: 4 Hours
Other Subject Area Requirements:16 Hours in Accounting & Auditing8 Hours in Taxation
Pennsylvania State Board of Accountancy

PUERTO RICO CPE REQUIREMENTS
Puerto Rico License Renewal Deadline: 12/1 every three years based on license issue date
Puerto Rico CPE Reporting Deadline: 8/1 to 7/31 every three years based on license issue date
Puerto Rico Total CE Hours Required: 120 Hours for CPA practitioners, 90 Hours for non-practicing CPAs
Ethics Requirement: 3 Hours of professional ethics for CPA practitioners and non-practicing CPAs
Other Subject Area Requirements: 40 Hours in Accounting, Auditing and Tax, in which 28 hours must be Accounting and Auditing and 12 hours must be Tax or 28 hours must be Tax and 12 hours must be Accounting and Auditing (CPA practitioners); 30 hours in industry-specific subjects (non-practicing CPAs)
Puerto Rico Board of Accountancy

RHODE ISLAND CPE REQUIREMENTS
Rhode Island License Renewal Deadline: 6/30 every three years based on the first letter of the last name
Rhode Island CPE Reporting Deadline: 1/1 to 12/31 every three years
Rhode Island Total CE Hours Required: 120 Hours
Ethics Requirements:6 Hours in subjects devoted to professional ethics every three years:Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued thereunder, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.
Other Subject Area Requirements: None
Rhode Island Board of Accountancy

SOUTH CAROLINA CPE REQUIREMENTS
South Carolina License Renewal Deadline: 1/31 annually
South Carolina CPE Reporting Deadline: 1/1 to 12/31 annually
South Carolina Total CE Hours Required: 40 Hours
Ethics Requirement: 6 Hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved. The 2-hour ethics course can be taken only once in each 3-year cycle. You can only count one two-hour SC ethics course per three-year period.
Other Subject Area Requirements: None
South Carolina Board of Accountancy

SOUTH DAKOTA CPE REQUIREMENTS
South Dakota License Renewal Deadline: 8/1 annually
South Dakota CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period
South Dakota Total CE Hours Required: 120 Hours
South Dakota Minimum CE Hours per year: 20 Hours
Ethics Requirement: None
Other Subject Area Requirements: None
South Dakota Board of Accountancy

TENNESSEE CPE REQUIREMENTS
Tennessee License Renewal Deadline: 12/31 (even years for even numbered licenses; odd years for odd-numbered licenses)
Tennessee CPE Reporting Deadline: 1/1 to 12/31 every two years (even years for even numbered licenses; odd years for odd-numbered licenses)
Tennessee Total CE Hours Required: 80 Hours
Tennessee Minimum CE Hours per year: 20 Hours
Ethics Requirement: 2 Hours from a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.
Other Subject Area Requirements:At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services.If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.
Tennessee State Board of Accountancy

TEXAS CPE REQUIREMENTS
Texas License Renewal Deadline: Last day of birth month annually
Texas CPE Reporting Deadline: Ends on last day of CPA’s birth month over three years rolling
Texas Total CE Hours Required: 120 Hours
Texas Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hour ethics course every 2 years. Providers offering ethics courses must register with the Board.
Other Subject Area Requirements: None
Texas State Board of Public Accountancy

UTAH CPE REQUIREMENTS
Utah License Renewal Deadline: 9/30 every two years ending on even years
Utah CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Utah Total CE Hours Required: 80 Hours
Ethics Requirement:1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics)
Other Subject Area Requirements: None
Recent CPE Rule Changes: Effective 12/31/2018, the license renewal deadline and the CPE reporting period deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the expended reporting period ending December 31, 2018 is 120 hours.
Utah Board of Accountancy

VERMONT CPE REQUIREMENTS
Vermont License Renewal Deadline: 7/31 every two years ending on odd years
Vermont CPE Reporting Deadline: 8/1 to 7/31 every two years ending on odd years
Vermont Total CE Hours Required: 80 Hours
Ethics Requirement: 4 Hours
Other Subject Area Requirements: 8 Hours in Accounting and Auditing
Vermont Board of Public Accountancy

VIRGIN ISLANDS CPE REQUIREMENTS
Virgin Islands License Renewal Deadline: 7/1 annually
Virgin Islands CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period
Virgin Islands Total CE Hours Required: 120 Hours
Virgin Islands Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 Hours
Virgin Islands Board of Public Accountancy

VIRGINIA CPE REQUIREMENTS
Virginia License Renewal Deadline: Last day of certificate issue month, annually
Virginia CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period
Virginia Total CE Hours Required: 120 Hours
Virginia Minimum CE Hours per year: 20 Hours
Ethics Requirement: 2 Hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.
Other Subject Area Requirements: 8 Hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services or compilation services provided for persons or entities located in Virginia.
Virginia Board of Accountancy

WASHINGTON CPE REQUIREMENTS
Washington License Renewal Deadline: 4/30 every three years based on when license was issued
Washington CPE Reporting Deadline: 1/1 to 12/31 every three years based on when license was issued
Washington Total CE Hours Required: 120 Hours
Ethics Requirement: 4 Hours in board approved ethics and regulations CPE. Ethics that is not board approved may be counted toward the technical and total hour requirement.
Other Subject Area Requirements: None
Washington State Board of Accountancy

WEST VIRGINIA CPE REQUIREMENTS
West Virginia License Renewal Deadline: 6/30 annually
West Virginia CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period
West Virginia Total CE Hours Required: 120 Hours
West Virginia Minimum CE Hours per year: 20 Hours
Ethics Requirement: 4 hours. Providers offering ethics courses must register with the Board
Other Subject Area Requirements:
West Virginia Board of Accountancy

WISCONSIN CPE REQUIREMENTS
Wisconsin License Renewal Deadline: 12/14 every two years ending in odd years.Continuing Education credits are not required by the Wisconsin Accounting Examining Board.
Other Subject Area Requirements: None
Wisconsin Accounting Examining Board

WYOMING CPE REQUIREMENTS
Wyoming License Renewal Deadline: 12/31 annually
Wyoming CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period
Wyoming Total CE Hours Required: 120 Hours
Ethics Requirement:Ethics for First Permit Renewal 4 Hour board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit.4 Hour board approved course. Providers offering ethics courses must register with the Board.Ethics for Subsequent Permit Renewal
Other Subject Area Requirements: 80 Hours in Code A subjects.
Wyoming Board of Certified Public Accountants
Membership Associations & Professional Organization CPE Regulations

ANNUAL FILING SEASON PROGRAM (AFSP) REQUIREMENTS
Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 1/1 to 12/31 annually
Total CE Hours Required: 18 Hours (A 6-hour Annual Federal Tax Refresher (AFTR) course, 10 Hours of other federal tax law topics and 2 Hours of ethics)
Annual Filing Season Program (AFSP) Website 

CERTIFIED FINANCIAL PROFESSIONAL (CFP®) REQUIREMENTS
Renewal Deadline: Based on CFP® professional’s renewal month
CPE Reporting Deadline: Ends on the last day of a CFP® professional’s renewal month, every two years
Total CE Hours Required: 30 Hours (28 Hours of General CE, 2 Hours of CFP Board-approved Ethics CE)
Certified Financial Professional (CFP®) Website

CALIFORNIA TAX EDUCATION COUNCIL (CTEC) REQUIREMENTS

Renewal Deadline: 10/31 annually
CPE Reporting Deadline: 11/1 to 10/31 annually
Total CE Hours Required: 20 Hours (10 hours of federal tax law topics, 3 hours of tax law updates, 2 hours of ethics and 5 hours of state)
CP36 — CTEC New Tax Preparer Registration notice includes the following: IMPORTANT: Just because you successfully completed the 60-hour qualifying education course does not mean you can prepare tax returns in the state of California. You must also complete the registration process with the California Tax Education Council (CTEC). Carefully read the instructions below to complete that process.

Now that you have successfully completed the 60-hour qualification education course, you have 18 months from the completion date listed on the completion certificate provided by your education provider to register with CTEC. If you do not register with CTEC within the allowed 18 months, you will be required to complete another 60-hour qualifying education course before being able to register.

CTEC registration MUST be completed online at https://www.ctec.org/Preparer/. You will need the following to complete your registration: your social security number (SSN); proof that you have a $5,000 tax preparer bond; your IRS PTIN number; and, payment of the registration fee with a Visa, Master Card or Debit card. Education providers do not register students with CTEC, it is up to the student to take the final step and complete the registration process. 

California Tax Education Council (CTEC) Website

ENROLLED AGENT (EA) REQUIREMENTS
Enrollment Cycle: Every three years based on enrollment month and year
CPE Reporting Deadline: Every three years based on enrollment month and year
Total CE Hours Required: 72 Hours
Minimum CE Hours per year: 16 Hours including 2 Hours of Ethics Requirements vary for the initial year, please refer to the IRS Enrolled Agent Program information for details.
Enrolled Agents (EA) Website

Western CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors, a group which recognizes providers of CPE programs created following nationally-recognized standards shared by State Boards of Accountancy, NASBA, and the AICPA.