{ "name": "CPA continuing professional education (CPE) requirements by US jurisdiction", "description": "The CPE hours a licensed CPA must complete in each US state and territory to renew, as published by NASBA's National Registry of CPE Sponsors. Covers total hours, reporting period, ethics requirement, and other subject-area mandates. Answers 'how many CPE hours does a CPA need in [state]', 'what is the ethics CPE requirement for CPAs in Texas', 'which states require CPA CPE in government auditing or accounting and auditing', and 'do my CPE hours from another state count'. The scenario as briefed ('professional licensing CE by jurisdiction') spans dozens of independent regulatory datasets across professions; this asset covers CPAs because NASBA publishes a structured, per-jurisdiction page for all 55 boards of accountancy \u2014 the only profession in the scenario with a single cross-jurisdiction authority table. Nursing and insurance producer CE are different datasets with different regulators and no equivalent assembled source.", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/", "licence": "Facts and short attributed quotes from NASBA's publicly accessible, no-registration per-jurisdiction CPE requirements pages, linking back. Facts are not copyrightable (Feist, 1991). No NASBA page carries a restrictive reuse notice. The NASBA Registry Terms of Use at nasbaregistry.org/terms-of-use govern the course-search functionality, not the CPE requirements reference pages.", "last_verified": "2026-08-12", "stale_after": "2027-02-08", "sources": [ "https://www.nasbaregistry.org/cpe-requirements/alabama", "https://www.nasbaregistry.org/cpe-requirements/alaska", "https://www.nasbaregistry.org/cpe-requirements/arizona", "https://www.nasbaregistry.org/cpe-requirements/arkansas", "https://www.nasbaregistry.org/cpe-requirements/california", "https://www.nasbaregistry.org/cpe-requirements/cnmi", "https://www.nasbaregistry.org/cpe-requirements/colorado", "https://www.nasbaregistry.org/cpe-requirements/connecticut", "https://www.nasbaregistry.org/cpe-requirements/delaware", "https://www.nasbaregistry.org/cpe-requirements/florida", "https://www.nasbaregistry.org/cpe-requirements/georgia", "https://www.nasbaregistry.org/cpe-requirements/guam", "https://www.nasbaregistry.org/cpe-requirements/hawaii", "https://www.nasbaregistry.org/cpe-requirements/idaho", "https://www.nasbaregistry.org/cpe-requirements/illinois", "https://www.nasbaregistry.org/cpe-requirements/indiana", "https://www.nasbaregistry.org/cpe-requirements/iowa", "https://www.nasbaregistry.org/cpe-requirements/kansas", "https://www.nasbaregistry.org/cpe-requirements/kentucky", "https://www.nasbaregistry.org/cpe-requirements/louisiana", "https://www.nasbaregistry.org/cpe-requirements/maine", "https://www.nasbaregistry.org/cpe-requirements/maryland", "https://www.nasbaregistry.org/cpe-requirements/massachusetts", "https://www.nasbaregistry.org/cpe-requirements/michigan", "https://www.nasbaregistry.org/cpe-requirements/minnesota", "https://www.nasbaregistry.org/cpe-requirements/mississippi", "https://www.nasbaregistry.org/cpe-requirements/missouri", "https://www.nasbaregistry.org/cpe-requirements/montana", "https://www.nasbaregistry.org/cpe-requirements/nebraska", "https://www.nasbaregistry.org/cpe-requirements/nevada", "https://www.nasbaregistry.org/cpe-requirements/new-hampshire", "https://www.nasbaregistry.org/cpe-requirements/new-jersey", "https://www.nasbaregistry.org/cpe-requirements/new-mexico", "https://www.nasbaregistry.org/cpe-requirements/new-york", "https://www.nasbaregistry.org/cpe-requirements/north-carolina", "https://www.nasbaregistry.org/cpe-requirements/north-dakota", "https://www.nasbaregistry.org/cpe-requirements/ohio", "https://www.nasbaregistry.org/cpe-requirements/oklahoma", "https://www.nasbaregistry.org/cpe-requirements/oregon", "https://www.nasbaregistry.org/cpe-requirements/pennsylvania", "https://www.nasbaregistry.org/cpe-requirements/puerto-rico", "https://www.nasbaregistry.org/cpe-requirements/rhode-island", "https://www.nasbaregistry.org/cpe-requirements/south-carolina", "https://www.nasbaregistry.org/cpe-requirements/south-dakota", "https://www.nasbaregistry.org/cpe-requirements/tennessee", "https://www.nasbaregistry.org/cpe-requirements/texas", "https://www.nasbaregistry.org/cpe-requirements/utah", "https://www.nasbaregistry.org/cpe-requirements/vermont", "https://www.nasbaregistry.org/cpe-requirements/virgin-islands", "https://www.nasbaregistry.org/cpe-requirements/virginia", "https://www.nasbaregistry.org/cpe-requirements/washington", "https://www.nasbaregistry.org/cpe-requirements/west-virginia", "https://www.nasbaregistry.org/cpe-requirements/wyoming" ], "records": [ { "jurisdiction": "Alabama", "license_renewal_date": "9/30 annually", "cpe_reporting_period": "10/1 to 9/30 annually", "general_requirement": "40 hours", "ethics_requirement": "2 hours in Ethics", "other_subject_requirements": "8 hours in Accounting and Auditing", "last_revision_date": "12/02/25", "id": "alabama", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/alabama/", "source": "https://www.nasbaregistry.org/cpe-requirements/alabama", "source_quote": "License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics Requirement 2 hours in Ethics Other Subject Area Requirements 8 hours in Accounting and Auditing", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Alaska", "license_renewal_date": "12/31 of odd years", "cpe_reporting_period": "1/1 to 12/31 biennially ending on odd years", "general_requirement": "80 hours, with a minimum of 20 per year", "ethics_requirement": "4 hours of Ethics Subject Area Requirements To be approved by the board, a subject for continuing education credit must contribute directly to the professional competence of a certified public accountant and may include technical subjects pertaining directly to the profession of accounting; or non-technical subjects that improve the licensee’s ability to practice accountancy in a competent manner.", "other_subject_requirements": "None", "last_revision_date": "7/7/2025", "id": "alaska", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/alaska/", "source": "https://www.nasbaregistry.org/cpe-requirements/alaska", "source_quote": " Alaska CPE Requirements Alaska Date of Last Revision: 7/7/2025 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 Subject Area Requirements To be approved by the board, a subject for continuing education credit must contribute directly to the professional competence of a certified public accountant and may include technical subjects pertaining directly to the profession of accounting; or non-technical subjects that improve the licensee’s ability to practice accountancy in a competent manner. Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_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", "last_revision_date": "10/20/2022", "id": "arizona", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/arizona/", "source": "https://www.nasbaregistry.org/cpe-requirements/arizona", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Arkansas", "license_renewal_date": "1/1 annually", "cpe_reporting_period": "1/1 to 12/31 annually", "general_requirement": "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 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_requirements": "At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting).", "cpe_reciprocity": "CPE Reciprocity Licensee must be a non-resident licensee.", "last_revision_date": "5/5/2025", "id": "arkansas", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/arkansas/", "source": "https://www.nasbaregistry.org/cpe-requirements/arkansas", "source_quote": "5/5/2025 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 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 At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting). Credit Limitations Independent study, self-study and authorship credits:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirement": "80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects", "ethics_requirement": "Four (4) hours", "other_subject_requirements": "Regulatory Review: A two (2) hour, board approved, Regulatory Review course is due every 6 years. For those licensed 2024 and forward, a two (2) hour Regulatory Review course must be completed between the initial license date and the first license expiration date. 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. Preparation Engagement: If the individual only performed preparation engagements as their highest level of service, 8 hours of CE specific to preparation engagements or accounting and auditing are required. Fraud: For licensees who are subject to the A&A,Government or Preparation Engagement CE requirement, an additional four (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, fraud, taxation, consulting, financial planning, business law, economics, management services, statistics, 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.", "last_revision_date": "3/29/2023", "id": "california", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/california/", "source": "https://www.nasbaregistry.org/cpe-requirements/california", "source_quote": " California CPE Requirements California Date of Last Revision: 3/29/2023 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.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "CNMI", "license_renewal_date": "December 31 triennially", "cpe_reporting_period": "January 1 - December 31 triennially", "general_requirement": "120 hours per 3 year period; 20 hour annual minimum", "ethics_requirement": "4 hours every three (3) years The content of the Ethics course must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors earned on location in CNMI.", "other_subject_requirements": "n/a", "last_revision_date": "1/24/2025", "id": "cnmi", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/cnmi/", "source": "https://www.nasbaregistry.org/cpe-requirements/cnmi", "source_quote": "1/24/2025 License Renewal Date December 31 triennially CPE Reporting Period January 1 - December 31 triennially General Requirements 120 hours per 3 year period; 20 hour annual minimum Ethics Requirement 4 hours every three (3) years The content of the Ethics course must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors earned on location in CNMI. Other Subject Area Requirements n/a", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Colorado", "license_renewal_date": "November 30th of odd numbered years", "cpe_reporting_period": "1/1 to 12/31 biennially ending on odd years", "general_requirement": "80 hours", "ethics_requirement": "Four (4) hours Ethics: Providers offering ethics courses must register with the Board and/or have their content approved by the Board. 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_subject_requirements": "None", "last_revision_date": "6/1/2022", "id": "colorado", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/colorado/", "source": "https://www.nasbaregistry.org/cpe-requirements/colorado", "source_quote": " Colorado CPE Requirements Colorado Date of Last Revision: 6/1/2022 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:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Connecticut", "license_renewal_date": "12/31 annually", "cpe_reporting_period": "7/1 - 6/30 annually", "general_requirement": "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_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.", "cpe_reciprocity": "Exemption: Connecticut CPA license holders whose principal place of business is outside of Connecticut may show compliance by meeting the CPE requirements of their principal place of business during the last renewal. If a non-resident licensee's principal place of business has no CPE requirements for renewal, then the licensee shall comply with all CPE requirements for renewal in Connecticut.", "last_revision_date": "1/7/2022", "id": "connecticut", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/connecticut/", "source": "https://www.nasbaregistry.org/cpe-requirements/connecticut", "source_quote": " Connecticut CPE Requirements Connecticut Date of Last Revision: 1/7/2022 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. Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Delaware", "license_renewal_date": "6/30 of odd years", "cpe_reporting_period": "7/1 to 6/30 biennially on odd years", "general_requirement": "80 hours, 20 hours per year", "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", "other_subject_requirements": "None", "last_revision_date": "8/20/24", "id": "delaware", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/delaware/", "source": "https://www.nasbaregistry.org/cpe-requirements/delaware", "source_quote": "8/20/24 License Renewal Date 6/30 of odd years CPE Reporting Period 7/1 to 6/30 biennially on odd years General Requirements 80 hours, 20 hours per year 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 Credit Limitations College/University:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2018 Revision, or the Rules of the Auditor General, Chapter 10.550. 8 hours in Accounting-related and/or Auditing-related subjects.", "cpe_reciprocity": "CPE Reciprocity: The Florida Board of Accountancy will grant CPE Reciprocity to a nonresident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the nonresident licensee must comply with the CPE requirements set by the Florida Board. Nonresident licensees will still be required to fulfill the FL Ethics requirement, which must be Board approved, QAS approved (if Self-Study), and include a review of Florida's laws and regulations and be met by courses from one provider.", "last_revision_date": "7/28/2022", "id": "florida", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/florida/", "source": "https://www.nasbaregistry.org/cpe-requirements/florida", "source_quote": "7/28/2022 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, 2018 Revision, or the Rules of the Auditor General, Chapter 10.550. 8 hours in Accounting-related and/or Auditing-related subjects. Credit Limitations Accounting or Mathematics:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Georgia", "license_renewal_date": "12/31 biennially, odd years", "cpe_reporting_period": "1/1 to 12/31 biennially, odd years Initial Period Requirements: Licensed in Year 2 of Reporting Period: Requirement | Hours | No Requirements | N/A | Licensed in Year 1 of Reporting Period: Requirement | Hours | Total | 40 | Year 2 Minimum | 20 | Technical | 20 | Earning Period: Credits must be earned between license date and end of reporting period. Proration: No requirements if licensed in year 2 of a reporting period. 40 total credits if licensed in year 1 of a reporting period. Minimum for year 2 is only required if licensed in year 1 of a reporting period. Technical if prorated by half licensed in year 1 of a reporting period. Renewal Period Requirements: Requirement | Hours | Total | 80 | Year 1 Minimum | 20 | Year 2 Minimum | 20 | Technical | 40 | Ethics | 4 | GA Specific Ethics | 1 | Program Type Limitations: Authored Published Material: 50% maximum College/University: Not accepted if basic/introductory accounting or a CPA Exam preparation/review course. Committee Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Credit is limited to 25% of Total Hours. CPE Technical Reviewer: 50% Maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed. Credit rounding is determined based on the type of course reviewed. Instructed: 50% maximum Practice Review: Not accepted. Technical Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Limited to 25% of Total Hours if the meeting was part of work performed by a Technical Committee. Subject Areas: The Board recognizes the following subject areas as technical: Accounting Accounting (Government) Auditing Auditing (Government) Business Law Economics Finance Information Technology Management Services Regulatory Ethics Specialized Knowledge Statistics Taxes", "other_subject_requirements": "None", "last_revision_date": "1/3/2024", "id": "georgia", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/georgia/", "source": "https://www.nasbaregistry.org/cpe-requirements/georgia", "source_quote": "License Renewal Date 12/31 biennially, odd years CPE Reporting Period 1/1 to 12/31 biennially, odd years Initial Period Requirements: Licensed in Year 2 of Reporting Period: Requirement | Hours | No Requirements | N/A | Licensed in Year 1 of Reporting Period: Requirement | Hours | Total | 40 | Year 2 Minimum | 20 | Technical | 20 | Earning Period: Credits must be earned between license date and end of reporting period. Proration: No requirements if licensed in year 2 of a reporting period. 40 total credits if licensed in year 1 of a reporting period. Minimum for year 2 is only required if licensed in year 1 of a reporting period. Technical if prorated by half licensed in year 1 of a reporting period. Renewal Period Requirements: Requirement | Hours | Total | 80 | Year 1 Minimum | 20 | Year 2 Minimum | 20 | Technical | 40 | Ethics | 4 | GA Specific Ethics | 1 | Program Type Limitations: Authored Published Material: 50% maximum College/University: Not accepted if basic/introductory accounting or a CPA Exam preparation/review course. Committee Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Credit is limited to 25% of Total Hours. CPE Technical Reviewer: 50% Maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed. Credit rounding is determined based on the type of course reviewed. Instructed: 50% maximum Practice Review: Not accepted. Technical Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Limited to 25% of Total Hours if the meeting was part of work performed by a Technical Committee. Subject Areas: The Board recognizes the following subject areas as technical: Accounting Accounting (Government) Auditing Auditing (Government) Business Law Economics Finance Information Technology Management Services Regulatory Ethics Specialized Knowledge Statistics Taxes", "verified_fields": [ "cpe_reporting_period", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Guam", "license_renewal_date": "6/30 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": "6 hours", "other_subject_requirements": "30 hours in Accounting and Auditing", "cpe_reciprocity": "Exemption: A non-resident licensee seeking renewal of a license in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or license, in the state in which the licensee's principal office is located. If a non-resident licensee's principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a license in Guam.", "last_revision_date": "8/5/2020", "id": "guam", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/guam/", "source": "https://www.nasbaregistry.org/cpe-requirements/guam", "source_quote": "Guam Date of Last Revision: 8/5/2020 License Renewal Date 6/30 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 6 hours Other Subject Area Requirements 30 hours in Accounting and Auditing Credit Limitations Personal Development Subjects:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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 20 hours minimum per year Ethics Required 4 hours every biennial license renewal", "other_subject_requirements": "None", "last_revision_date": "6/1/2022", "id": "hawaii", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/hawaii/", "source": "https://www.nasbaregistry.org/cpe-requirements/hawaii", "source_quote": "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 20 hours minimum per year Ethics Required 4 hours every biennial license renewal Other Subject Area Requirements None", "verified_fields": [ "cpe_reporting_period", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Idaho", "license_renewal_date": "Date: 6/30 annually Fee: $120.00", "cpe_reporting_period": "1/1 to 12/31 biennially rolling", "general_requirement": "80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year.", "ethics_requirement": "A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application.", "other_subject_requirements": "None", "cpe_reciprocity": "CPE Reciprocity: Idaho will now allow licensees to meet Idaho’s CPE total hours requirement by meeting the requirements of their state of residence or principal place of business.", "last_revision_date": "12/22/2022", "id": "idaho", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/idaho/", "source": "https://www.nasbaregistry.org/cpe-requirements/idaho", "source_quote": "12/22/2022 License Renewal Date Date: 6/30 annually Fee: $120.00 CPE Reporting Period 1/1 to 12/31 biennially rolling General Requirement 80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year. Ethics Requirement A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application. Other Subject Area Requirements None Credit Limitations Committee/Staff Meetings:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "One (1) hour of Sexual Harassment Prevention Training", "cpe_reciprocity": "Reciprocity: Effective January 2020, Licensees with an Address of Record outside of IL shall be considered compliant with IL CPE requirements (except for the 1-hour Sexual Harassment Prevention Training) if the licensee has complied with the CPE Requirements of the state in their Address of Record.", "last_revision_date": "5/5/2025", "id": "illinois", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/illinois/", "source": "https://www.nasbaregistry.org/cpe-requirements/illinois", "source_quote": "Illinois CPE Requirements Illinois Date of Last Revision: 5/5/2025 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 Requirement One (1) hour of Sexual Harassment Prevention Training Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Indiana", "license_renewal_date": "6/30 triennially", "cpe_reporting_period": "1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc.", "general_requirement": "120 hours, with a minimum of 20 per year", "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_requirements": "10% of the total hours required in Accounting and Auditing", "last_revision_date": "11/9/2022", "id": "indiana", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/indiana/", "source": "https://www.nasbaregistry.org/cpe-requirements/indiana", "source_quote": "License Renewal Date 6/30 triennially CPE Reporting Period 1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc. General Requirement 120 hours, with a minimum of 20 per year 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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.", "last_revision_date": "11/14/2022", "id": "iowa", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/iowa/", "source": "https://www.nasbaregistry.org/cpe-requirements/iowa", "source_quote": "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.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing", "last_revision_date": "5/2/2022", "id": "kansas", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/kansas/", "source": "https://www.nasbaregistry.org/cpe-requirements/kansas", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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 3,000 hours or more in a public accounting firm. 60 hours if the CPA worked less than 3,000 hours in a public accounting firm. 60 hours if the CPA is employed in industry, education or government. 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accounting firm beginning in 2021-2022 reporting period 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period", "ethics_requirement": "The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.", "other_subject_requirements": "Eight (8) hours in attest or compilation services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Kentucky beginning in 2021-2022 reporting period. Personal Development: 8 hours maximum if 80 hours required; 12 hours maximum if 60 hours required.", "last_revision_date": "1/7/2022", "id": "kentucky", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/kentucky/", "source": "https://www.nasbaregistry.org/cpe-requirements/kentucky", "source_quote": "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 3,000 hours or more in a public accounting firm. 60 hours if the CPA worked less than 3,000 hours in a public accounting firm. 60 hours if the CPA is employed in industry, education or government. 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accounting firm beginning in 2021-2022 reporting period 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period Ethics Requirement The basic requirements of 80 or 60 hours must include 2 hours of professional ethics. Other Subject Area Requirements Eight (8) hours in attest or compilation services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Kentucky beginning in 2021-2022 reporting period. Personal Development: 8 hours maximum if 80 hours required; 12 hours maximum if 60 hours required.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Louisiana", "license_renewal_date": "12/31 annually", "cpe_reporting_period": "1/1 to 12/31 annually", "general_requirement": "80 Hours of CPE biennially 20 Hours of CPE annually", "ethics_requirement": "All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the Board, the contents of which must be pre-approved by the Board. Note: For the year 2024, the Ethics Requirement is 3 hours.", "other_subject_requirements": "CPA certificate holders who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon procedures), shall complete at least eight (8) hours in Accounting & Auditing subjects during the calendar year. \"Participation in attest engagements\" includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who \"plan, direct and report\" generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm.", "cpe_reciprocity": "CPE Reciprocity: A non-resident licensee seeking renewal of a certificate in Louisiana shall be determined to have met the CPE requirements of Louisiana by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located. However, in the years that Louisiana has a professional ethics requirement, if the non-resident licensee's principal place of business state did not have a professional ethics requirement, then they shall be required to complete the professional ethics requirement for Louisiana. If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate, then the non-resident licensee must comply with all CPE requirements for renewal of a certificate in Louisiana.", "last_revision_date": "5/6/2024", "id": "louisiana", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/louisiana/", "source": "https://www.nasbaregistry.org/cpe-requirements/louisiana", "source_quote": "Louisiana Date of Last Revision: 5/6/2024 License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 80 Hours of CPE biennially 20 Hours of CPE annually Ethics Requirement All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the Board, the contents of which must be pre-approved by the Board. Note: For the year 2024, the Ethics Requirement is 3 hours. Other Subject Area Requirements CPA certificate holders who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon procedures), shall complete at least eight (8) hours in Accounting & Auditing subjects during the calendar year. \"Participation in attest engagements\" includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who \"plan, direct and report\" generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm. Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "None", "last_revision_date": "11/9/2022", "id": "maine", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/maine/", "source": "https://www.nasbaregistry.org/cpe-requirements/maine", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "None", "last_revision_date": "11/26/2025", "id": "maryland", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/maryland/", "source": "https://www.nasbaregistry.org/cpe-requirements/maryland", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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", "other_subject_requirements": "None", "last_revision_date": "11/1/2022", "id": "massachusetts", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/massachusetts/", "source": "https://www.nasbaregistry.org/cpe-requirements/massachusetts", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Michigan", "license_renewal_date": "7/31 biennially", "cpe_reporting_period": "7/1 to 6/30 biennially", "general_requirement": "80 hours, with a minimum of 40 per year", "ethics_requirement": "4 hours, with a minimum of 2 per year 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy", "other_subject_requirements": "8 hours per year in Accounting and Auditing", "cpe_reciprocity": "Exemption: A non-resident licensee may meet Michigan's CPE requirements by meeting the CPE requirements of his/her principal place of business. If the principal place of business does not have CPE requirements, then the licensee must meet Michigan's requirements.", "last_revision_date": "11/9/2022", "id": "michigan", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/michigan/", "source": "https://www.nasbaregistry.org/cpe-requirements/michigan", "source_quote": "11/9/2022 License Renewal Date 7/31 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours, with a minimum of 40 per year Ethics Requirement 4 hours, with a minimum of 2 per year 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy Other Subject Area Requirements 8 hours per year in Accounting and Auditing Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Minnesota", "license_renewal_date": "Annually on 12/31", "cpe_reporting_period": "7/1 to 6/30 triennial rolling, reported annually on 12/31", "general_requirement": "120 hours 20 hours per year", "ethics_requirement": "Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium.", "other_subject_requirements": "Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision.", "cpe_reciprocity": "Non-Resident Licensee Requirement A non-resident licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply. This exemption from CPE reporting must be requested by 12/31.", "last_revision_date": "1/9/2024", "id": "minnesota", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/minnesota/", "source": "https://www.nasbaregistry.org/cpe-requirements/minnesota", "source_quote": " Minnesota CPE Requirements Minnesota Date of Last Revision: 1/9/2024 License Renewal Date Annually on 12/31 CPE Reporting Period 7/1 to 6/30 triennial rolling, reported annually on 12/31 General Requirement 120 hours 20 hours per year Ethics Requirement Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium. Other Subject Area Requirements Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision. Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.", "other_subject_requirements": "None", "cpe_reciprocity": "The board may exempt a non-resident licensee from the continuing education requirements if:", "last_revision_date": "6/1/2022", "id": "mississippi", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/mississippi/", "source": "https://www.nasbaregistry.org/cpe-requirements/mississippi", "source_quote": "6/1/2022 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. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. Other Subject Area Requirements None Credit Limitations Independent study:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Missouri", "license_renewal_date": "9/30 biennially", "cpe_reporting_period": "Effective January 1, 2020 - Reporting Period will be 1/1 to 12/31 on an annual basis", "general_requirement": "Effective January 1, 2020, 40 hours per reporting period", "ethics_requirement": "Effective January 1, 2020: Two (2) hours per reporting period", "other_subject_requirements": "None", "cpe_reciprocity": "Exemption: A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located or state of residence. If a non-resident licensee's principal office state or state of residence has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.", "last_revision_date": "3/6/2024", "id": "missouri", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/missouri/", "source": "https://www.nasbaregistry.org/cpe-requirements/missouri", "source_quote": " Missouri CPE Requirements Missouri Date of Last Revision: 3/6/2024 License Renewal Date 9/30 biennially CPE Reporting Period Effective January 1, 2020 - Reporting Period will be 1/1 to 12/31 on an annual basis General Requirement Effective January 1, 2020, 40 hours per reporting period Ethics Requirement Effective January 1, 2020: Two (2) hours per reporting period Other Subject Area Requirements None Credit Limitations Authored Published Material:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "60 hours in technical fields of study beginning in 2018-2020 reporting period", "cpe_reciprocity": "Exemption: A nonresident Montana licensee shall be determined to meet Montana CPE requirements by meeting the CPE requirements in the state where their principal place of business is located. If the nonresident licensee's principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for renewal of a license in Montana.", "last_revision_date": "6/1/2022", "id": "montana", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/montana/", "source": "https://www.nasbaregistry.org/cpe-requirements/montana", "source_quote": "Montana Date of Last Revision: 6/1/2022 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 60 hours in technical fields of study beginning in 2018-2020 reporting period Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "None", "last_revision_date": "11/16/2022", "id": "nebraska", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/nebraska/", "source": "https://www.nasbaregistry.org/cpe-requirements/nebraska", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Nevada", "license_renewal_date": "12/31 annually", "cpe_reporting_period": "1/1 to 12/31 annually", "general_requirement": "40 hours per calendar year", "ethics_requirement": "2 hours every year", "other_subject_requirements": "8 hours in Accounting and Auditing in each year in which the practitioner participated in any audit, review, full disclosure compilation or attestation.", "last_revision_date": "1/3/2024", "id": "nevada", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/nevada/", "source": "https://www.nasbaregistry.org/cpe-requirements/nevada", "source_quote": "License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours per calendar year Ethics Requirement 2 hours every year Other Subject Area Requirements 8 hours in Accounting and Auditing in each year in which the practitioner participated in any audit, review, full disclosure compilation or attestation.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "New Hampshire", "license_renewal_date": "Biennial based on license expiration date", "cpe_reporting_period": "The two-year period prior to license expiration date", "general_requirement": "80 hours, with a minimum of 20 per year", "ethics_requirement": "4 hours", "other_subject_requirements": "None", "last_revision_date": "11/14/2025", "id": "new-hampshire", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-hampshire/", "source": "https://www.nasbaregistry.org/cpe-requirements/new-hampshire", "source_quote": "License Renewal Date Biennial based on license expiration date CPE Reporting Period The two-year period prior to license expiration date General Requirement 80 hours, with a minimum of 20 per year Ethics Requirement 4 hours Other Subject Area Requirements None", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "New Jersey", "cpe_reporting_period": "1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.", "general_requirement": "120 hours, with a minimum 20 per year", "ethics_requirement": "Four (4) hours in New Jersey law and ethics approved by the Board.", "other_subject_requirements": "60 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.", "cpe_reciprocity": "Exemption: A non-resident licensee seeking renewal of a license shall be determined to have met the continuing professional education renewal requirement by meeting the continuing professional education requirement for renewal of a certificate in the state in which the licensee's principal place of business is located. If a non-resident licensee's principal place of business is located in a state that has no continuing professional education requirements for renewal of a license, then the non-resident licensee must comply with all continuing professional education requirements for renewal of a license in this state.", "last_revision_date": "5/7/2025", "id": "new-jersey", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-jersey/", "source": "https://www.nasbaregistry.org/cpe-requirements/new-jersey", "source_quote": "5/7/2025 License Renewal Date: 12/31 triennially Fee: $135.00 CPE Reporting Period 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc. General Requirement 120 hours, with a minimum 20 per year Ethics Requirement Four (4) hours in New Jersey law and ethics approved by the Board. Other Subject Area Requirements 60 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 Blended Learning:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_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.", "last_revision_date": "10/31/2022", "id": "new-mexico", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-mexico/", "source": "https://www.nasbaregistry.org/cpe-requirements/new-mexico", "source_quote": "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.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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. The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York. If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement.", "other_subject_requirements": "Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.", "last_revision_date": "4/6/2023", "id": "new-york", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-york/", "source": "https://www.nasbaregistry.org/cpe-requirements/new-york", "source_quote": "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. The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York. If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement. Other Subject Area Requirements Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "North Carolina", "license_renewal_date": "6/30 annually", "cpe_reporting_period": "1/1 to 12/31 annually", "general_requirement": "2,000 minutes (40 Hours)", "ethics_requirement": "50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics and conduct and from a sponsor registered with NASBA.", "other_subject_requirements": "None", "cpe_reciprocity": "A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements. A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.", "last_revision_date": "5/7/2025", "id": "north-carolina", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/north-carolina/", "source": "https://www.nasbaregistry.org/cpe-requirements/north-carolina", "source_quote": "North Carolina CPE Requirements North Carolina Date of Last Revision: 5/7/2025 License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 2,000 minutes (40 Hours) Ethics Requirement 50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics and conduct and from a sponsor registered with NASBA. Other Subject Area Requirements None Credit Limitations Blended Learning:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "North Dakota", "license_renewal_date": "6/30 annually", "cpe_reporting_period": "7/1 to 6/30 over a rolling three year period", "general_requirement": "120 hours over the immediate preceding three reporting years 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly.", "ethics_requirement": "6 hours of Ethics are required across the immediate preceding three reporting years.", "other_subject_requirements": "None", "cpe_reciprocity": "Non-Resident Licensee", "last_revision_date": "4/30/2024", "id": "north-dakota", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/north-dakota/", "source": "https://www.nasbaregistry.org/cpe-requirements/north-dakota", "source_quote": "North Dakota CPE Requirements North Dakota Date of Last Revision: 4/30/2024 License Renewal Date 6/30 annually CPE Reporting Period 7/1 to 6/30 over a rolling three year period General Requirement 120 hours over the immediate preceding three reporting years 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly. Ethics Requirement 6 hours of Ethics are required across the immediate preceding three reporting years. Other Subject Area Requirements None Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Ohio", "license_renewal_date": "12/31 triennially", "cpe_reporting_period": "1/1 to 12/31 triennially", "general_requirement": "120 hours 20 hour minimum per year", "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.", "other_subject_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.", "last_revision_date": "3/29/2022", "id": "ohio", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/ohio/", "source": "https://www.nasbaregistry.org/cpe-requirements/ohio", "source_quote": "License Renewal Date 12/31 triennially CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours 20 hour minimum per year 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. 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.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "A minimum of 20 hours per year in technical CPE. Technical fields of study are defined as the following: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Behavioral Ethics, Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, and Taxes. 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.", "last_revision_date": "11/9/2022", "id": "oklahoma", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/oklahoma/", "source": "https://www.nasbaregistry.org/cpe-requirements/oklahoma", "source_quote": "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 20 hours per year in technical CPE. Technical fields of study are defined as the following: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Behavioral Ethics, Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, and Taxes. 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.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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 20 hours per year", "ethics_requirement": "4 hours minimum every 2 years", "other_subject_requirements": "None", "cpe_reciprocity": "CPE Reciprocity: Active licensees whose principal place of business is outside of Oregon and who are seeking renewal of their permit shall be determined to have met the CPE requirement in OAR 801-040-0010(1) by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the licensee's principal place of business is located. Applicants for renewal of an active permit whose principal place of business is in a jurisdiction without CPE requirements for renewal are not eligible for reciprocity.", "last_revision_date": "5/6/2024", "id": "oregon", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/oregon/", "source": "https://www.nasbaregistry.org/cpe-requirements/oregon", "source_quote": " Oregon CPE Requirements Oregon Date of Last Revision: 5/6/2024 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 20 hours per year Ethics Requirement 4 hours minimum every 2 years Credit Limitations Committee Meetings:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "Twenty-four (24) hours in Accounting & Auditing, if participating in attest activitites", "cpe_reciprocity": "A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA’s Mobility web page .", "last_revision_date": "1/23/2023", "id": "pennsylvania", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/pennsylvania/", "source": "https://www.nasbaregistry.org/cpe-requirements/pennsylvania", "source_quote": " Pennsylvania CPE Requirements Pennsylvania Date of Last Revision: 1/23/2023 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 Twenty-four (24) hours in Accounting & Auditing, if participating in attest activitites Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Puerto Rico", "license_renewal_date": "12/1 triennially", "cpe_reporting_period": "8/1 to 7/31 triennially", "general_requirement": "120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice", "other_subject_requirements": "Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 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 - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects", "last_revision_date": "4/28/2023", "id": "puerto-rico", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/puerto-rico/", "source": "https://www.nasbaregistry.org/cpe-requirements/puerto-rico", "source_quote": "License Renewal Date 12/1 triennially CPE Reporting Period 8/1 to 7/31 triennially General Requirement 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice Other Subject Area Requirements Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 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 - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects", "verified_fields": [ "cpe_reporting_period", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Rhode Island", "license_renewal_date": "6/30 triennially", "cpe_reporting_period": "7/1 to 6/30 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_requirements": "None", "cpe_reciprocity": "Exemption: A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located by signing a statement to that effect on the renewal application of this state. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement to that effect on the renewal application of this state. If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.", "last_revision_date": "5/3/2023", "id": "rhode-island", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/rhode-island/", "source": "https://www.nasbaregistry.org/cpe-requirements/rhode-island", "source_quote": "Rhode Island Date of Last Revision: 5/3/2023 License Renewal Date 6/30 triennially CPE Reporting Period 7/1 to 6/30 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 Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "South Carolina", "license_renewal_date": "1/31 annually", "cpe_reporting_period": "1/1 to 12/31 annually", "general_requirement": "40 hours", "ethics_requirement": "2 hours annually", "other_subject_requirements": "None Program Type Limitations Authored Published Materials: Limited to 10 credits per reporting period. CPE Technical Reviewer: Not Accepted Instructed College/University: Limited to 10 credits per reporting period. Not accepted if introductory (basic) level. Practice Review : Limited to 16 credits per reporting period. Self Study: Only courses from providers approved for Self-Study under Quality Assurance Services (QAS) with the NASBA National Registry of CPE sponsors are accepted. Technical Meetings : Limited to 16 credits per reporting period. Delivery Method Limitations Blended Learning: Not Accepted Nano Learning: Limited to 4 credits per reporting period", "cpe_reciprocity": "CPE Reciprocity: Out-of-state CPAs may meet South Carolina's CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement.", "last_revision_date": "05/13/2025", "id": "south-carolina", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/south-carolina/", "source": "https://www.nasbaregistry.org/cpe-requirements/south-carolina", "source_quote": "South Carolina CPE Requirements South Carolina Date of Last Revision: 05/13/2025 License Renewal Date 1/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours Ethics Requirement 2 hours annually Other Subject Area Requirements None Program Type Limitations Authored Published Materials:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "None", "last_revision_date": "6/30/2022", "id": "south-dakota", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/south-dakota/", "source": "https://www.nasbaregistry.org/cpe-requirements/south-dakota", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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 state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.", "other_subject_requirements": "At least 40 hours in technical subjects: accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics,specialized knowledge, statistics or taxes. 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.", "cpe_reciprocity": "A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction's CPE requirements for renewal are met on the renewal application for Tennessee. If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal in Tennessee.", "last_revision_date": "4/26/2022", "id": "tennessee", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/tennessee/", "source": "https://www.nasbaregistry.org/cpe-requirements/tennessee", "source_quote": " Tennessee CPE Requirements Tennessee Date of Last Revision: 4/26/2022 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 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 technical subjects: accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics,specialized knowledge, statistics or taxes. 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. Credit Limitations Instructed:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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 ethics course every 2 years. Providers offering ethics courses must register with the Board.", "other_subject_requirements": "None", "cpe_reciprocity": "CPE Reciprocity: A non-resident licensee may meet Texas' CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Texas' CPE requirements.", "last_revision_date": "4/17/2023", "id": "texas", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/texas/", "source": "https://www.nasbaregistry.org/cpe-requirements/texas", "source_quote": " Texas CPE Requirements Texas Date of Last Revision: 4/17/2023 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 ethics course every 2 years. Providers offering ethics courses must register with the Board. Other Subject Area Requirements None Credit Limitations Instruction:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Utah", "license_renewal_date": "12/31 on even-numbered years", "cpe_reporting_period": "1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and the CPE reporting 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 extended reporting period ending December 31, 2018 is 120 hours.", "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_requirements": "None", "cpe_reciprocity": "The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the non-resident licensee must comply with the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the UT Ethics requirement, which must be Board approved and include a review of Utah's laws and regulations.", "last_revision_date": "2/6/2023", "id": "utah", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/utah/", "source": "https://www.nasbaregistry.org/cpe-requirements/utah", "source_quote": " Utah CPE Requirements Utah Date of Last Revision: 2/6/2023 License Renewal Date 12/31 on even-numbered years CPE Reporting Period 1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and the CPE reporting 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 extended reporting period ending December 31, 2018 is 120 hours. 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 Credit Limitations None Credit Calculation Instructed:", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "8 hours in Accounting and Auditing", "last_revision_date": "6/1/2022", "id": "vermont", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/vermont/", "source": "https://www.nasbaregistry.org/cpe-requirements/vermont", "source_quote": "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", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Virgin Islands", "license_renewal_date": "6/30 annually", "cpe_reporting_period": "Dates : 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30)", "general_requirement": "120 hours, with a minimum of 40 hours per year", "ethics_requirement": "Four (4) hours within the 120 hour requirement each three (3) calendar years preceding renewal.", "other_subject_requirements": "None", "cpe_reciprocity": "Non-Resident Licensee Exemption 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.", "last_revision_date": "6/1/2022", "id": "virgin-islands", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/virgin-islands/", "source": "https://www.nasbaregistry.org/cpe-requirements/virgin-islands", "source_quote": "Virgin Islands CPE Requirements Virgin Islands Date of Last Revision: 6/1/2022 License Renewal Date 6/30 annually CPE Reporting Period Dates : 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30) General Requirement 120 hours, with a minimum of 40 hours per year Ethics Requirement Four (4) hours within the 120 hour requirement each three (3) calendar years preceding renewal.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Virginia", "license_renewal_date": "06/30 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. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.", "other_subject_requirements": "8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.", "cpe_reciprocity": "Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify.", "last_revision_date": "7/28/2022", "id": "virginia", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/virginia/", "source": "https://www.nasbaregistry.org/cpe-requirements/virginia", "source_quote": "7/28/2022 License Renewal Date 06/30 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. 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, compilation services, or financial statement preparation services provided for persons or entities located in Virginia. Credit Limitations Exams: 60 hours maximum in a three year reporting period. The VBOA will award the CPE hours for the year in which the exam was passed and the certification was received. View all accepted certifications/exams/licensures . Instruction: 30 hours maximum in a three-year reporting period. Authored Published Material: 30 hours maximum in a three-year reporting period effective July 1, 2022. Credit Calculation Instruction: Credit is equal to presentation plus preparation. Repeat instruction of the same course is only accepted if the material is substantially changed. Partial Credit: Partial credits are accepted in any amount. University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours. Other State Policies Virginia accepts CPE credits for programs offered by National Registry sponsors. Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify. Grace Period:", "verified_fields": [ "cpe_reciprocity", "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "Washington", "cpe_reporting_period": "1/1 to 12/31 triennially", "general_requirement": "120 hours, with 20 minimum per year beginning in 2020", "ethics_requirement": "Four (4) hours in board approved ethics and regulations CPE. Ethics courses that are not board approved may be counted toward the technical and total hour requirement. Click here for a list of approved courses.", "other_subject_requirements": "None", "cpe_reciprocity": "CPE Reciprocity: A non-resident licensee may meet Washington's CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington's CPE requirements.", "last_revision_date": "8/1/2023", "id": "washington", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/washington/", "source": "https://www.nasbaregistry.org/cpe-requirements/washington", "source_quote": " Washington CPE Requirements Washington Date of Last Revision: 8/1/2023 License Renewal Date: 4/30 triennially Fee: $230.00 CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours, with 20 minimum per year beginning in 2020 Ethics Requirement Four (4) hours in board approved ethics and regulations CPE.", "verified_fields": [ "cpe_reporting_period", "general_requirement", "last_revision_date" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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. Providers offering ethics courses must register with the Board.", "other_subject_requirements": "None", "last_revision_date": "8/20/24", "id": "west-virginia", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/west-virginia/", "source": "https://www.nasbaregistry.org/cpe-requirements/west-virginia", "source_quote": "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. Providers offering ethics courses must register with the Board. Other Subject Area Requirements None", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] }, { "jurisdiction": "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_requirements": "At least 66% (80 of the 120-credit requirement or 40 of the 60-credit requirement) in technical learning categories.", "cpe_reciprocity": "A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual's principal office is located. The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.", "last_revision_date": "05/13/2025", "id": "wyoming", "url": "https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/wyoming/", "source": "https://www.nasbaregistry.org/cpe-requirements/wyoming", "source_quote": "05/13/2025 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 At least 66% (80 of the 120-credit requirement or 40 of the 60-credit requirement) in technical learning categories.", "verified_fields": [ "cpe_reporting_period", "ethics_requirement", "general_requirement", "last_revision_date", "license_renewal_date", "other_subject_requirements" ], "derived_fields": [ "jurisdiction" ] } ] }