CPE Requirements to Remain Current

Certified by multiple accreditation and professional organizations, Western CPE's products are designed to help meet your CPE requirements. We’re 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 in accordance with nationally-recognized standards shared by State Boards of Accountancy, NASBA and the AICPA.

State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. CPE requirements vary by state and other professional organizations, so it is vital to understand your unique set of requirements. Use the links below to determine what is required by your state or 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. 

State CPE Requirements

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:

  1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
  2. 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.

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: None

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: 1/1 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 noncompensated 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 OR

7/1/ 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

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

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.

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.

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:

Other Subject Area Requirements:

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: None required. Ethics courses are encouraged as part of the CPE requirement, but not required.

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 & Auditing
  • 8 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: 12 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

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. View approved ethics and regulations courses.

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:

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. 

There are no continuing professional education requirements.

Ethics Requirement: 4 Hours. Providers offering ethics courses must register with the 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.
Ethics for Subsequent Permit Renewal
  • 4 Hour board approved course. Providers offering ethics courses must register with the Board.

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)

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®)

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)

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) 

California Tax Education Council (CTEC) Website

ENROLLED AGENTS (EA)

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