Louisiana
For Louisiana, license renewal date is 12/31 annually; cpe reporting period is 1/1 to 12/31 annually; general cpe hours requirement is 80 Hours of CPE biennially 20 Hours of CPE annually; ethics cpe requirement is 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 is 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, recorded from its source on 2026-08-12.
- Jurisdiction
- Louisiana our reading
- License renewal date
- 12/31 annually verified
- CPE reporting period
- 1/1 to 12/31 annually verified
- General CPE hours requirement
- 80 Hours of CPE biennially 20 Hours of CPE annually verified
- Ethics CPE 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. verified
- 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. verified
- CPE reciprocity policy
- 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.
- Date of last revision
- 5/6/2024 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
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:
— nasbaregistry.org, retrieved 2026-08-12
Source
- nasbaregistry.orghttps://www.nasbaregistry.org/cpe-requirements/louisiana