Alabama
License Renewal Date
9/30 annually
CPE Reporting Period
10/1 to 9/30 annually
General Requirement
40 hours
Ethics Requirement
None
Other Subject Area Requirements
8 hours in Accounting and Auditing
Credit Limitations
- Behavioral Courses: Behavioral courses are limited to 8 hours.
- Published Materials: Authorship credits are limited to 25% of total hours.
- Self-Study: Self-study credits are limited to 50% of total hours.
- Technical Meetings: Attendance of technical sessions of chapter meetings of national and state accounting organizations is limited to 8 hours.
Credit Calculation
- Instruction: Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
- Partial Credit: Half credits are accepted after first hour.
- University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour will equal one qualifying hour.
[hr]
Alaska
License Renewal Date
12/31 of odd years
CPE Reporting Period
1/1 to 12/31 biennially ending on odd years
General Requirements
80 hours, with a minimum of 20 per year
Ethics Requirement
4 hours of Ethics
Other Subject Area Requirements
None
Credit Limitations
- Instruction: 30 hours maximum.
- Other Organizations’ Programs: 16 hours maximum for other accounting, industrial, or professional programs that are not formal, organized, educational programs.
Other State Policies
- Grace Period: A licensee who has met the 80 hour requirement but not met the 20 hour per year requirement must complete an additional 8 hours of CPE either before or within 180 days after the license is renewed. The additional 8 hours may not be used to satisfy the CPE requirements for subsequent license renewal.
[hr]
Arizona
License Renewal Date
Last business day of birth month biennially, odd or even year based on birth year
CPE Reporting Period
First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date
General Requirement
80 hours
Ethics Requirement
- 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
Credit Limitations
- Computer Courses: Introductory computer related courses are limited to 20 hours.
- Instruction: Instructor credits are limited to 40 hours. Instructor credits combined with authorship credits are limited to 40 hours.
[hr]
Arkansas
License Renewal Date
1/1 annually
CPE Reporting Period
1/1 to 12/31 annually
General Requirements
40 hours
- (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs. totaling 120 hours if you are deficient in current reporting year.)
Ethics Requirement
- Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.
- One (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 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.
Credit Limitations
- Independent study, self-study and authorship credits: Credits from these types of courses shall not exceed 60% of the total CPE hours required.
Other State Policies
- Program sponsors must be members of NASBA’s or the Board’s Registry, approved by another State Board, or fall into one of the following categories for automatic approval:
- AICPA and other national/state CPA professional organizations/associations
- Accredited universities or colleges
- Firms, both accounting and industrial offering in-firm education programs
- Governmental entities
[hr]
California
License Renewal Date
Last day of birth month in odd or even year corresponding to the odd or even year of birth
CPE Reporting Period
Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth
General Requirements
80 hours
20 hour yearly minimum
40 hours in technical subjects
12 hours yearly minimum in technical subjects
Ethics Requirement
Four (4) hours
Regulatory Review Requirement
A two (2) hour, board approved, Regulatory Review course is due every 6 years.
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.
Other State Policies
- California accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
[hr]
Colorado
License Renewal Date
November 30th of odd numbered years
CPE Reporting Period
1/1 to 12/31 biennially ending on odd years
General Requirements
80 hours
Other Subject Area Requirements
None
Ethics Requirement
- Four (4) hours Ethics
- No more than two (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 State Policies
Colorado does not pre-approve courses or providers. If both the licensee and the CPE provider comply with the NASBA/AICPA CPE Standards, the continuing education will be accepted as meeting the CE requirements for the Colorado State Board. Sponsors listed on NASBA’s National Registry of CPE sponsors comply with the NASBA/AICPA standards and are accepted by the Colorado State Board.
[hr]
Connecticut
License Renewal Date
12/31 annually
CPE Reporting Period
7/1 – 6/30 annually
General Requirements
40 hours
Ethics Requirement
Four (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 Requirements
Eight (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.
Other State Policies
Connecticut does not pre approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations. Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing (“A&A”) requirements.
[hr]
Delaware
License Renewal Date
6/30 of odd years
CPE Reporting Period
7/1 to 6/30 biennially on odd years
General Requirements
80 hours
Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board.
Other Requirements
- Eight (8) hours in accounting and auditing; and
- Eight (8) hours in tax; and
- Twenty (20) additional credit hours in either accounting, auditing or taxation
[hr]
District of Columbia
License Renewal Date
12/31 of even years.
CPE Reporting Period
1/1 to 12/31 biennially
General Requirements
80 hours
40 hours per year
Ethics Requirement
Four (4) hours of Professional Ethics
Other Subject Area Requirements
None
Other State Policies
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA’s National Registry of CPE Sponsors or that are QAS approved.
[hr]
Florida
License Renewal Date
12/31 biennially
CPE Reporting Period
7/1 to 6/30 biennially
General Requirement
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.
Credit Limitations
- Self-Study: Sponsors of self-study programs in accounting, auditing, and technical business subjects must be approved by the National Association of State Boards of Accountancy’s Quality Assurance Service (QAS). PDH Academy is an approved NASBA QAS provider.
Other State Policies
- Grace Period: Florida certified public accountants who do not meet the requirements by June 30th will be granted an automatic extension until September 15th provided the Florida certified public accountant completes an additional 8 hours in Accounting and Auditing subjects. An automatic extension will be granted until December 31st provided the Florida certified public accountant completes an additional 16 hours in Accounting and Auditing subjects.
[hr]
Georgia
License Renewal Date
12/31 biennially, odd years
CPE Reporting Period
1/1 to 12/31 biennially, odd years
General Requirement
80 hours, with a minimum of 20 per year
Ethics Requirement
None
Other Subject Area Requirements
16 hours in Accounting and Auditing
Other State Policies
- Carryover: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimums or accounting and auditing requirements.
- Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.
[hr]
Hawaii
License Renewal Date
12/31 of odd years
CPE Reporting Period
1/1 to 12/31 biennially, ending in odd-numbered years
General Requirement
80 hours
Ethics Required
4 hours every biennial license renewal
Other Subject Area Requirements
None
Other State Policies
- Provider Approval: Course providers must be one of the following:
- A non-profit nationally recognized accounting and auditing association
- An accredited university or college
- Approved by either the Hawaii Board of Accountancy or another state board of accountancy
- Approved by NASBA’s National Registry of CPE Sponsors – PDH is approved by NASA
- Carryover hours:
- Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.
[hr]
Idaho
License Renewal Date
6/30 annually
CPE Reporting Period
1/1 to 12/31 biennially rolling
General Requirement
80 hours, with a minimum of 30 per year and a maximum of 50 per year.
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.
[hr]
Illinois
License Renewal Date
9/30 triennially
CPE Reporting Period
10/1 to 9/30 triennially
General Requirement
120 hours
Ethics Requirement
4 hours
Other Subject Area Requirements
None
Credit Limitations
- Self-Study: Self-study credits are limited to 80 hours. Only 60 hours can be from non-interactive self-study.
Credit Calculation
- Self-Study: Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
Other State Policies
- Sponsors: All program sponsors must register with the Board or fall into one of the following categories for automatic approval:
- The American Institute of Certified Public Accountants (AICPA);
- The Illinois CPA Society/Foundation (ICPAS/F);
- A university or college approved by its governing board in the State of Illinois, or equivalent public authority governing board if in another jurisdiction, to award accounting degrees; or
- The National Association of State Boards of Accountancy (NASBA) and persons, firms, associations, corporations or other groups that are members of NASBA’s National Registry of CPE Sponsors or Quality Assurance Service (QAS) Program.
[hr]
Indiana
License Renewal Date
6/30 triennially
CPE Reporting Period
1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc.
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
4 hours
Other Subject Area Requirements
12 hours in Accounting and Auditing
Credit Limitations
- Self-Study: 50% maximum.
[hr]
Iowa
License Renewal Date
6/30 annually
CPE Reporting Period
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 (new for 2013 renewals and forward)
- 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
General Requirement
120 hours
Ethics Requirement
Four (4) hours of ethics and rules of professional conduct CPE
Other Subject Area Requirements
Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.
Credit Limitations
- Self Study: Credit is limited to 50% of the hours required.
- Subject areas: Non-technical subject areas are limited to 50% of the hours required.
Non-Residency Licensees Requirement
A CPA holding a currently valid license from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.
[hr]
Kansas
License Renewal Date
6/30 biennially based on certificate number (even number = even years; odd number = odd years)
CPE Reporting Period
7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years)
General Requirement
80 hours (with a minimum of 16 per year if a licensed municipal public accountant)
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
Credit Limitations
- Self-Study: Programs must be from sponsors approved by NASBA’s National Registry or QAS, the AICPA, or a state society.
Other State Policies
- Carryover: 20 hours maximum earned in excess of the 80 hour requirement may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the professional ethics requirement.
[hr]
Kentucky
License Renewal Date
8/1 Renewal; even license number = even years; odd license number = odd years.
CPE Reporting Period
1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.
General Requirement
- 80 hours if the CPA worked >3000 hrs
- 60 hours if the CPA worked <3000 hrs. in a public accounting firm
- 60 hours if employed in industry, education or government
Ethics Requirement
The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.
Other Subject Area Requirements
None
Other State Policies
- Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy.
- If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state.
[hr]
Louisiana
License Renewal Date
12/31 annually
CPE Reporting Period
1/1 to 12/31 biennially
General Requirement
80 Hours of CPE biennially
20 Hours of CPE annually
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.
Credit Limitations
- Self-Study Non-interactive self-study credit is not accepted.
Other State Policies
- Magazine and reference material readings and tests do not qualify for CPE credits.
- The board and author shall mutually approve the credits for authored published material.
- Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.
[hr]
Maine
License Renewal Date
9/30 annually
CPE Reporting Period
10/1 to 9/30 annually
General Requirement
40 hours
Ethics Requirement
4 hours every 3 years
Other Subject Area Requirements
None
Credit Limitations
- Instruction: Instruction credits are limited to 50% of total hours.
- Non-Technical Subjects: Courses in the following subject areas are limited to 50% of total hours: communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.
- Published Materials: Authorship credits are limited to 50% of total hours.
Other State Policies
- Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
[hr]
Maryland
License Renewal Date
Biennial based on date of issuance
CPE Reporting Period
The two year period prior to the application date for renewal
General Requirement
80 hours
Ethics Requirement
Four (4) hours of professional ethics
Other Subject Area Requirements
None
Other State Policies
- Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement, but can be applied to the Total Hours requirement.
- Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
[hr]
Massachusetts
License Renewal Date
6/30 biennially
CPE Reporting Period
7/1 to 6/30 biennially
General Requirement
80 hours
Ethics Requirement
Four (4) hours in professional ethics
Credit Calculation
- Self-study: Programs which provide evidence of satisfactory completion may qualify, with the amount of credit to be determined by the Continuing Education Committee.
[hr]
Michigan
License Renewal Date
12/31 biennially on odd years
CPE Reporting Period
7/1 to 6/30 biennially on odd years
General Requirement
80 hours, with a minimum of 40 per year
Ethics Requirement
2 hours per year
Other Subject Area Requirements
8 hours per year in Accounting and Auditing
Credit Limitations
- Instruction: 50% maximum (20 hours) per year.
- Self-Study: 50% maximum (20 hours) per year.
Other State Policies
- Carryover: 40 hours maximum earned in excess of the 40 hour per year requirement may be carried forward into the following year. 8 hours maximum of accounting and auditing may be carried forward into the following year.
[hr]
Minnesota
License Renewal Date
Annually on 12/31
CPE Reporting Period
7/1 to 6/30 triennial rolling
General Requirement
120 hours
20 hours per year
Ethics Requirement
Eight (8) hours in regulatory or behavioral ethics
Other Subject Area Requirements
None
Other State Policies
Approved Providers for self-study programs:
- Providers of Self-Study programs must be approved for the self-study delivery method on the NASBA Registry of CPE Sponsors
Non-Approved Providers: No more than 40% of the required hours can be earned through non-Registry or non-Board approved sponsor/program sources.
[hr]
Mississippi
License Renewal Date
1/1 annually
CPE Reporting Period
7/1 to 6/30 annually
General Requirement
40 hours
Ethics Requirement
Four (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.
Other Subject Area Requirements
None
Credit Limitations
- Self Study: Courses must be approved by the NASBA QAS program.
Other State Policies
- Carryover: If more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 60 CPE credit hours may be carried over and applied up to 20 hours per year. However, no carry-over credit will be allowed unless obtained within 36 months prior to the beginning of the current compliance period.
[hr]
Missouri
License Renewal Date
9/30 biennially
CPE Reporting Period
1/1 to 12/31 over a three year rolling period
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
6 hours
Other Subject Area Requirements
None
[hr]
Montana
License Renewal Date
12/31 annually
CPE Reporting Period
1/1 – 12/31 triennial rolling
General Requirement
120 hours
Ethics Requirement
2 hours
Other Subject Area Requirements
None
Credit Calculation
- Self-Study: Formal self-study programs shall receive credit equal to the amount granted by the sponsor. Programs are calculated on a 50 minute hour if the sponsor is recognized and approved by NASBA’s Registry or NASBA’s CPE quality assurance service (referred to as NASBA QAS sponsor). All other formal self-study receives credit equal to half of the credit amount granted by the sponsor.
[hr]
Nebraska
License Renewal Date
6/30 biennially, odd or even year based on birth year
CPE Reporting Period
1/1 to 12/31 biennially, odd or even year based on birth year
General Requirement
80 hours
Ethics Requirement
4 hours
Other Subject Area Requirements
None
Credit Limitations
- Self-Study: Self-study credits are limited to 50% of total hours.
Credit Calculation
- Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same material within the renewal period is not accepted. A maximum of 10 credits may be granted for updating material for previously presented courses.
- Partial Credit: Half credits are accepted after first hour.
- University/College: One semester hour equals 8 CPE hours; One quarter hour equals 4 CPE hours; Non Credit Courses – each classroom hour will equal one qualifying hour.
Other State Policies
- Course Approval: Pre-approval of CPE courses is encouraged through the use of the Board’s “Program Qualification Form”.
[hr]
Nebraska
License Renewal Date
6/30 biennially, odd or even year based on birth year
CPE Reporting Period
1/1 to 12/31 biennially, odd or even year based on birth year
General Requirement
80 hours
Ethics Requirement
4 hours
Other Subject Area Requirements
None
Credit Limitations
- Self-Study: Self-study credits are limited to 50% of total hours.
Other State Policies
- Course Approval: Pre-approval of CPE courses is encouraged through the use of the Board’s “Program Qualification Form”.
[hr]
Nevada
License Renewal Date
12/31 annually
CPE Reporting Period
1/1 to 12/31 over a two year rolling period
General Requirement
80 hours, with a minimum of 20 per year
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
[hr]
New Hampshire
License Renewal Date
6/30 triennially, based on last name beginning with: A-F 2017, G-M 2015, N-Z 2016
CPE Reporting Period
7/1 – 6/30 triennially
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
4 hours
Other Subject Area Requirements
None
Other State Policies
- Carryover: A maximum of 60 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimum or ethics requirements.
[hr]
New Jersey
License Renewal Date
12/31 triennially
CPE Reporting Period
1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc.
General Requirement
120 hours, with a minimum 20 per year
Ethics Requirement
4 hours in New Jersey law and ethics 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, etc.; 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.
Credit Limitations
- Self-Study: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).
Other State Policies
- Providers: Program sponsors must register with 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; and
- Sponsors registered with the National Association of State Boards of Accountancy (NASBA)
[hr]
New Mexico
License Renewal Date
Last day of birth month annually
CPE Reporting Period
First day of month following birth month to last day of birth month over a three year rolling period
General Requirement
120 hours, with a minimum of 20 per year
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.
[hr]
New York
License Renewal Date
Triennial based on date of issuance (current) and birth month (prior to 1/1/1993)
CPE Reporting Period
1/1 to 12/31 annually
General Requirement
CPAs have the following options:
- Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or
- Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
- Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.
Ethics Requirement
- Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.
- For registered licensees who choose the 40 hour 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
Other State Policies
- Provider Approval:
- Courses taken inside the state of New York must be sponsored by entities registered with the NY State Board or with NASBA.
- Courses taken outside the State of New York must be sponsored by entities registered with the NY State Board, the Board of the state in which the course was taken, or with NASBA.
- Self Study courses, regardless of physical location, must be sponsored by entities registered with the NY State Board or with NASBA.
[hr]
North Carolina
License Renewal Date
6/30 annually
CPE Reporting Period
1/1 to 12/31 annually
General Requirement
40 hours
Ethics Requirement
2 hours. Must be from a sponsor registered with NASBA.
Other Subject Area Requirements
None
Credit Limitations
- Self Study: No self-study course may contain fewer than 25 minutes of course material.
Other State Policies
- Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
[hr]
North Dakota
License Renewal Date
7/31 annually
CPE Reporting Period
7/1 to 6/30 annually
General Requirement
Licensees in public practice
120 hours
20 hours per year
Licensees not in public practice
60 hours
16 hours per year
Ethics Requirement
None required. Ethics courses are encouraged as part of the CPE requirement, but not required.
Other Subject Area Requirements
None
Other State Policies
- North Dakota accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
- To qualify a program must be a formal program of learning which contributed directly to professional competence.
[hr]
Ohio
License Renewal Date
12/31 triennially
CPE Reporting Period
1/1 to 12/31 triennially
General Requirement
120 hours
Ethics Requirement
3 hours. Must be board approved and cover one of the following areas: Ohio accountancy laws and rules, accountancy laws and rules of another state, professional ethics for CPAs, or ethical philosophy.
Other Subject Area Requirements
- 24 hours in Accounting or Auditing if work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation.
- 24 hours in Tax if work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.
[hr]
Oklahoma
License Renewal Date
Last day of birth month annually
CPE Reporting Period
1/1 to 12/31 triennial rolling
General Requirement
120 hours
20 hours per year
Ethics Requirement
Four (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.
Credit Limitations
- Self Study: The delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.
Other State Policies
- Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
- Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.
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Oregon
License Renewal Date
For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even years.
CPE Reporting Period
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
General Requirement
80 hours
24 hours per year
Ethics Requirement
Ethics for First Permit Renewal
- Four (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
- Four (4) hours in professional conduct and ethics in any ethics program which meets Oregon’s general CPE requirements.
- 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
Credit Limitations
- Self Study: This type of credit must be approved by NASBA’s Quality Assurance Service (QAS).
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Pennsylvania
License Renewal Date
December 31 on odd numbered years
CPE Reporting Period
1/1 to 12/31 biennially ending on odd numbered years
General Requirement
80 hours
20 hours per year
Ethics Requirement
Four (4) hours
Other Subject Area Requirements
Sixteen (16) hours in Accounting & Auditing
Eight (8) hours in Taxation.
Credit Limitations
- Self-Study: The maximum credit allowed for self-study is 40 credits. If the delivery method is non-interactive, only 1/2 of the total credit is granted.
Other State Policies
Providers of CPE must be approved by one of the following for credit to qualify:
- The Pennsylvania State Board of Accountancy.
- The National Registry of CPE sponsors.
- The accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency.
- A college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education.
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Puerto Rico
License Renewal Date
12/1 triennially
CPE Reporting Period
8/1 to 7/31 triennially
General Requirement
120 hours for CPA practitioners
90 hours for non-practicing CPAs
Ethics Required
Three (3) hours of professional ethics for CPA practitioners and non-practicing CPAs
Other Subject Area Requirements
Forty (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)
Credit Limitations
- Self-Study: This type of credit is limited to 60% of the total hours required. Interactive courses approved by the NASBA QAS will receive full credit. All non-interactive or non-QAS approved courses will receive half credit.
Other State Policies
- Program sponsors must be approved by the Puerto Rico Board, be approved by NASBA’s Sponsor Registry or fall into one of the categories below for automatic approval:
- Puerto Rico CPA Society
- Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy
- AICPA
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Rhode Island
License Renewal Date
6/30 triennially
CPE Reporting Period
1/1 to 12/31 triennially
General Requirement
120 hours
Ethics Requirement
- Six (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 there under, 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
Credit Limitations
- Self-study: Credits must be QAS approved or interactive and are limited to 80 hours each 3 years.
Other State Policies
- Rhode Island Board accepts courses from approved providers registered with NASBA’s National Registry of CPE Sponsors.
- Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.
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South Carolina
License Renewal Date
1/31 annually
CPE Reporting Period
1/1 to 12/31 annually
General Requirement
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.
Other Subject Area Requirements
None
Credit Limitations
- Self-Study: Self-study credits are limited to 50% of total hours. Not accepted unless QAS approved.
Other State Policies
- Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Credits earned from peer review, published materials, self-study, or instruction of university/college courses cannot be carried forward. Credits earned in personal development also cannot be carried forward.
- Daily Maximum: No more than 10 hours of CPE can be earned in a calendar day.
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South Dakota
License Renewal Date
8/1 annually
CPE Reporting Period
7/1 to 6/30 over a rolling three year period
General Requirement
120 hours
20 hours per year
Ethics Requirement
None
Other Subject Area Requirements
None
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Tennessee
License Renewal Date
CPAs with an even license number – 12/31 of even years. CPAs with odd-numbered licenses – 12/31 of odd years.
CPE Reporting Period
1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
General Requirement
80 hours
20 hours minimum per year
Ethics Requirement
Two (2) hours from a board-approved two (2) hour 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.
Other State Policies
- Provider/Sponsor Approval: Program sponsors must be members of NASBA’s Registry or Board’s Registry, or fall into one of the following categories for automatic approval:
- Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
- Universities or colleges recognized under Rule 0020-2-.01
- Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge
- Governmental entities
- Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS)
- Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
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Texas
NOTE: PDH Academy is not an approved provider in Texas.
License Renewal Date
Last day of birth month annually
CPE Reporting Period
Ends on last day of the CPA’s birth month, over a three year rolling period
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
4 hour board approved ethics course every 2 years
Other Subject Area Requirements
None
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Utah
License Renewal Date
9/30 on even-numbered years
CPE Reporting Period
1/1 to 12/31 biennially, ending on odd-numbered years
General Requirement
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
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Vermont
License Renewal Date
7/31 on odd years
CPE Reporting Period
8/1 to 7/31 biennially on odd years
General Requirement
80 hours
Ethics Requirement
4 hours
Other Subject Area Requirements
8 hours in Accounting and Auditing
Other State Policies
- Carryover: 10 hours maximum may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the accounting and auditing or ethics requirements.
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Virgin Islands
License Renewal Date
7/1 annually
CPE Reporting Period
- Dates: 01/01-12/31
- Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30)
CPE Requirements
- Permit holders must earn 120 hours of continuing professional education during the three calendar years preceding renewal, including 4 hours of Ethics.
- A minimum of 20 CPE hours shall be completed each year.
- Qualifying CPE must meet the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and the AICPA.
Non-Resident Licensee Exemption
- The licensee’s state of residence must be other than the Virgin Islands.
- If the non-resident licensee has met the CPE requirements for their principal place of business for the most recently completed reporting period, they are considered Compliant in the Virgin Islands.
- If the licensee’s principal place of business does not have CPE requirements, then the licensee must meet the Virgin Islands CPE requirements.
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Virginia
License Renewal Date
Last day of certificate issue month annually
CPE Reporting Period
1/1 to 12/31 over a three year rolling period
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
2 hours of Virginia specific ethics per year
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.
Other State Policies
- Exemption: A non-resident licensee may meet Virginia’s CPE requirements by meeting the CPE requirements of his principal place of business. The principal place of business must have a CPE requirement of at least 120 hours over a three year period including an ethics requirement.
- Grace Period: January 31 is the deadline for obtaining CPE for the previous calendar year.
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Washington
License Renewal Date
4/30 triennially
CPE Reporting Period
1/1 to 12/31 triennially
General Requirement
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. Click here for a list of approved courses.
Other Subject Area Requirements
None
Credit Limitations
- Self-study is allowed full credit if interactive; half credit otherwise.
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West Virginia
License Renewal Date
6/30 annually
CPE Reporting Period
1/1 to 12/31 over a rolling three-year period
General Requirement
120 hours
20 hours per year
Ethics Requirement
Four (4) hours from a sponsor approved by the Board to provide CPE credit in ethics
Other Subject Area Requirements
None
Other State Policies
- Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.
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Wisconsin
License Renewal Date
12/14 of odd years
There is no continuing professional education requirement.
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Wyoming
License Renewal Date
12/31 annually
CPE Reporting Period
1/1 to 12/31 over a rolling three-year period
General Requirement
120 hours
Ethics Requirement
Ethics for First Permit Renewal
Four (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
Four (4) hour Board approved course
Other Subject Area Requirements
80 hours in Code A subjects