The Comprehensive Guide to CPA Education Requirements

Tax services is a diverse field. There are a number of occupations available to those who choose to provide tax preparation and guidance to clients. Each of these occupations has its own particular purview. For example, there are Enrolled Agents, specializing in tax preparation and registered with the IRS as an expert. Additionally, there are attorneys who focus on tax law and advise your clients accordingly. And, of course, there are tax preparers who have registered as participants in the Annual Filing Season Program. In any of these cases, these professionals’ jobs center strictly around one thing: the tax code.

As a Certified Public Accounts (CPA), however, you’re a bit different. Maybe you opt to specialize strictly in tax-related issues. However, it’s also possible to offer these services on top of a wide array of others, such as general accounting, bookkeeping, consulting, and so on. Given the incredible diversity of what you’re able to offer clients, it follows that you’d be expected to keep up with continuing education from year to year. After all, you can’t expect to stay on top of new developments in the tax code, happenings in the financial world, and the latest accounting software and strategies without devoting time each year to furthering your education.

This is where Continuing Professional Education credits come in. You’ll find that, based on your state, there are CPA requirements for a certain number of CPE hours each year. This means that in order to maintain your state license, you’ll need to take a certain number of CPE courses on a recurring basis.

If you’ve tried to delve into the requirements associated with CPA continuing education, there’s a good chance that you’ve ended up confused and frustrated. That’s why we’ve put together this comprehensive guide. No matter what state you’re located in, you’ll find the information you need.

One thing you’ll notice in the list below is that most states have something in common: they require that your CPE credits come from a provider who’s a member of the National Association of State Boards of Accountancy (NASBA) National Registry of CPE Sponsors. When evaluating where to obtain your CPE hours, it’s always best to ensure that the company providing the course is NASBA-approved.

Note: in the information below, the terms “hour,” “credit,” and “unit” are used interchangeably. All refer to the number of hours awarded in the pursuit of Continuing Professional Education. For example, “20 hours,” “20 credits,” and “20 units” all refer to 20 CPE hours.

Alabama

License Renewal: 9/30
CPE Period: 10/1 – 9/30
General: 40 hours
Ethics: None
Ethics: 8 hours in Auditing and Accounting
Limits: 8 hours Behavioral; 25% of total hours as Authorship; 50% of total hours as Self-Study; 8 hours max for technical meetings of accounting organizations.
Instructors: Credit is equal to 2x presentation length. Teaching a repeat course is credited if the material is substantially different.
Partial Credit: Half credits accepted beyond first hour of instruction.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: CPE credits from NASBA sponsors accepted

Alaska

License Renewal: 12/31, odd numbered years
CPE Period: 1/1 – 12/31, every other year, ending on odd numbered years
General: 80 hours biennially; 20 per year minimum
Ethics: 4 hours
Ethics: None
Limits: 30 hours max for Instruction; 16 hours max for non-formal accounting or professional programs; 20 hours max for Authorship.
Instructors: Credit for instructors is equal to presentation and preparation combined. Preparation cannot exceed twice the presentation length. Can only teach a repeat course for credit if material is different.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: CPE credits from NASBA sponsors accepted.
Ethics: If you’ve met the 80 hour biennial requirement but not the 20 hour per year requirement, you have 180 days following license renewal to complete an additional 8 CPE hours. These hours can’t be used towards your next license renewal.

Arizona

License Renewal: Based on birth year. Last business day of your birth month, biennially, odd or even based on your year of birth.
CPE Period: First business day of the month following your month of birth until the last business day of your birth month, biennially.
General: 80 hours biennially
Ethics: 4 hours. Employer or co-worker can’t offer instruction. Has to include at least one hour from each of these subjects: accounting practice ethics and the Code of Professional Conduct of the American Institute of Certified Public Accounts (AICPA); and ethics related to boards and administrative regulations.
Ethics: 40 hours in a combination of the following: Accounting, Auditing, Business Law, Management Advisory Services, or Taxation
16 hours in Accounting, Auditing, or Taxation
16 hours in a webinar or classroom environment
Limits: Max 20 hours of Introductory Computer courses; max 40 hours of Instructor credits; max 40 hours combined Instructor and Authorship credits; max 20 hours Authorship credits.
Instruction: Instructor credits are limited to 40 hours. Instructor credits combined with authorship credits are limited to 40 hours.
Instructors: Instructor credit is equal to presentation and preparation combined. Preparation cannot exceed the presentation length. No credit given for repeat instruction.
Partial Credit: Half hour increments allowed after the first full hour.
Authorship: Minimum of 3,000 words of published material. 2 credit hours granted per 3,000 words.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: Unspecified.

Arkansas

License Renewal: 1/1, annually
CPE Period: 1/1 – 12/31, annually
General: 40 hours. If you’ve obtained less than 40 hours in the current year, you may take extra hours from previous 3 years in order to meet current requirement.
Ethics: 4 hours in professional duct and ethics in the past 3 years. 1 hour of ethics related to Arkansas State Board of Public Accountancy rules and laws. Free web-based course offered via Board’s website. Can also attend a training conducted by a board member or other designee of the Board. If you’re a new licensee, you’re exempt from this requirement until your first full year of licensure.
Ethics: Minimum of 50% of hours must come from Accounting Ethics, Tax, or Accounting/Attest. If you perform compilation or attest services for clients, you must acquire at least 20% of your hours in Accounting/Auditing.
Limits: No more than 60% of hours from Authorship, Independent Study, or Self-Study. Independent Study must receive prior Board approval. Repetition of material is not eligible for credit. No credit given for courses related to passing CPA exam. Published material must contribute to applicant’s professional competency and be published before renewal period. College courses must be upper level. May only be used once in three year period.
Instructors: Can receive credit for preparing and presenting a course, equal to twice the hours granted to attendees. Credit for teaching a college course is equal to the hours granted to attendees.
Partial Credit: Half hour credits granted following first hour.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: Courses offered by NASBA sponsors, Board sponsors, approved by another State Board, or come from an accredited college, in-firm program, or AICPA. The following course types are excluded: personal health, sports and recreation, spirituality, foreign language, cultures, and any subjects which do not pertain to competency. All providers with more than 16 credits must register with NASBA’s National Registry. Those offering fewer than 16 may register with its Roster.
Ethics: Exemption is possible for: active duty military outside of Arkansas; returning veterans discharged less than 1 year ago; or the spouse of an active duty service member or veteran who meets one of these descriptions, may submit a written request to the Board seeking exemption from some or all hours required.

California

License Renewal: Last day of month of birth, biennially, according to birth year
CPE Period: Last day of birth month, biennially, according to birth year
General: 80 hours biennially. 20 hours annual minimum. 40 hours technical. 12 hours yearly minimum related to technical topics. 2 hours Regulatory Review (Board-approved) once every 6 years.
Ethics: 4 hours. Ethics-related hours must come from providers registered with the California Board.
Ethics: 50% minimum technical subjects, including auditing, taxation, consulting, financial planning, accounting, Board-approved ethics, computer, IT, and other specializations related to public accounting skills. If licensee works with government agencies offering planning, directing, field work, or audit reporting, 24 CPE hours related to Government are mandated. If the above activities are offered to non-governmental entities, 24 hours of Accounting and Auditing are required. For those subject to either of these requirements must also complete 4 hours of Fraud-related education. This is included in the greater 80 hours of CE required, not as part of the 24 hours of Government or Account and Auditing required.
Limits: Ethics courses or course components must be at least one hour long. Max 50% of CPE hours from Instructor credit. Can repeat courses for credit there have been substantial changes. Nontechnical subjects cannot exceed 50% of total hours. Authorship credit cannot exceed 25% of total requirement, and cannot involve self-published materials. Self-study courses must be interactive and include a final exam, which must be passed with a score of 90% correct or greater.
Instructors: Credit equals presentation hours plus up to twice as many hours of preparation time.
Partial Credit: Half credits granted after first full hour.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: CPE credits accepted from NASBA sponsors. Learning or teaching of software counts as general technical training, but not towards Accounting or Auditing requirements. No credit given for courses which do not pertain to professional competency, such as personal growth, spirituality, health and fitness, foreign languages, sports and recreation, etc.
Ethics: Effective October 1, 2017, new licensees who provided preparation engagements as their highest level of service (between the date of the initial license and its expiration) have to complete at least 2 hours of credits for every 6 months in the initial reporting period. Course content must relate to Accounting & Auditing or preparation engagements. For renewal licenses, the same rule applies, except that the licensee should complete 8 hours (out of 80) in preparation engagements of Accounting and Auditing content. Further, licensees in this situation have to obtain at least 4 hours related to fraud.

Colorado

License Renewal: 11/30, biennially, odd years
CPE Period: 1/1 – 12/31, biennially, ending on odd numbered years
General: 80 hours.
Ethics: 4 hours. Providers must register with state Board for approval. No more than 2 hours in Colorado Rules and Regulations. Eligible Rules and Regulations classes are required to cover current Revised Statutes and Board regulations, and comply with the Content Outline in the Accountancy Rules and Regulations, section 7.8(E).
Ethics: None.
Limits: 20% max Personal Development. Authorship and Instruction combined cannot exceed 50%.
Course Acceptance: Colorado doesn’t offer pre-approval of providers. However, any CPE providers that complies with NASBA and AICPA standards will be accepted by the state Board.

Connecticut

License Renewal: 12/31, annually
CPE Period: 7/1 – 6/30, annually
General: 40 hours
Ethics: 4 hours every 3 years from a course that covers the State and National codes of Conduct, Professional Conduct, State Licensing Regulations, and ethical behavior.
Ethics: If licensee performs or supervises attest or compilation services, or signs or supervises the signing of reports on financial statements, they must attend 8 hours in Attest and Compilation.
Limits: Instructor credits limited to 20 hours. Repeating a class is only allowed for credit if the material has changed significantly. Max credit for Authorship is 10 hours, and must be approved by Board.
Instructors: Credit for instructors is awarded for presentation and preparation, the latter of which can equal up to twice the former.
College: For graduate-level courses: 15 hours CPE credit for a semester course; 12 for a trimester course; 10 for a quarter course. For undergraduate-level: 7.5 for a semester; 6 for a trimester; and 5 for a quarter course. Credit granted for non-credit classes so long as they meet CPE standards.
Course Acceptance: No pre-approval is offered for providers in Connecticut. However, Connecticut accepts hours from NASBA sponsors.
Ethics: Up to 20 credits can be carried forward from a previous year if needed; however, these cannot be used towards Accounting and Auditing required education.

Delaware

License Renewal: 6/30, biennially, odd numbered years
CPE Period: 7/1 – 6/30, biennially, odd numbered years
General: 80 hours
Ethics: 4 hours in a Board approved course focused on Delaware ethics.
Ethics: 8 hours from Accounting and Auditing. 8 hours in Tax. 20 hours additional in either Accounting, Auditing, or Tax.
Limits: Max 50% credit for Instructors. Max 20 hours for Authorship. Max 30% for Self-Study. Credit amounts for the latter are determined by the Board, which requires proof that work was accomplished.
Instructors: One hour granted for instructors, plus 2 for each hour spent in the classroom for research and presentation. No credit for teaching a repeat class, unless the material has changed.
Authorship: One credit is granted for each 50 minutes spent on writing.
College: Semester hours equal 5 CPE credits. Each hour of a non-credit class equals 1 CPE unit.
Course Acceptance: Delaware accepts CPEs from NASBA sponsors.

District of Columbia

License Renewal: 12/31, biennially, even years
CPE Period: 1/1 – 12/31, biennially, even years
General: 80 hours. 40 per year, minimum.
Ethics: 4 hours of Professional Ethics.
Ethics: None.
Limits: 25% of total required for meetings of Committees or Firm. 50% of total limited to Instructor. Authorship limited to 25% of total; greater amount can be requested.
Instructors: Credit granted for teacher preparation time, up to twice the time associated with the class itself.
Partial Credit: Half hour increments awarded.
College: 1 semester hour equals 15 CPE units; 1 quarter hour grants 10 CPE credits.
Course Acceptance: Classes from NASBA National Registry accepted.

Florida

License Renewal: 12/31, biennially
CPE Period: 7/1 – 6/30, biennially
General: 80 hours
Ethics: 4 hours. Must be approved by Board and include coverage Florida Statues Chapters 455 and 473, and associated rules. If the hours are split into multiple classes, they must come from the same provider.
Ethics: 20 hours in Accounting and Auditing required. If conducting audits under the regulations associated with the Government Auditing Standards (2007 revision), or the Rules of the Auditor General, Chapter 10.550, 24 hours in Government required.
Limits: Mathematics and Accounting must be advanced-level. Behavior limited to 20 hours. Meetings not accepted if business, social, or service related. No credit for Authorship. Self-study classes only accepted if approved by NASBA.
Instructors: For teachers, credit equals twice the presentation length for first presentation; one times the length for second; and no credit for third and subsequent. Repeat teaching is considered a first presentation if the material has been significantly altered.
Partial Credit: Half credits allowed.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: Classes offered by NASBA sponsored providers are generally accepted.
Ethics: Extensions for renewal granted until 9/15 in exchange for completing 8 extra hours of Accounting and Auditing, or until 12/30 for completing an extra 16 credits in Accounting and Auditing.

Georgia

License Renewal: 12/31, biennially, every odd year
CPE Period: 1/1 – 12/31, biennially, every odd year
General: 80 hours. Minimum of 20 per year.
Ethics: None.
Ethics: 16 hours in Auditing and Accounting.
Limits: Meetings of accounting organizations can count towards credit if structured as continuing education. Meetings (or portions thereof) dedicated to firm-related or administrative topics do not count. Authorship can account for no more than 25% of credits.
Instructors: Credit granted for presentation and preparation. Preparation cannot exceed twice the amount of preparation. Repeat teaching of a course receives no additional credit.
Partial Credit: Half credits accepted after the first hour of instruction.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: Credits accepted from NASBA sponsors.
Ethics: 15 hours mac can be carried over to the next reporting period, but can’t be applied to Auditing and Accounting requirements. Any licensee over 70 years old is exempt from renewal requirements.

Hawaii

License Renewal: 12/31, biennially, odd years
CPE Period: 1/1 – 12/31, biennially, ending every odd year
General: 80 hours
Ethics: 4 hours biennially
Ethics: None
Limits: Instructor credits limited to 40 hours. Credit for re-teaching a course can only be received once every 3 years. Max credit for Authorship is 20 hours. Reviewer credits associated with an official inter-office or inter-firm review program limited to a max of 20.
Instructors: Credit received for presentation only. None awarded for preparation. Reviewer credit awarded at a rate of 50% of time spent.
College: One semester hour is equal to 15 CPE hours. One quarter hour is equal to 10 CPE hours. For non-credit courses, 1 contact hour equals 1 qualifying hour.
Course Acceptance: Providers with NASBA sponsorship accepted. Provider can also be a nationally recognized accounting non-profit, a university or college, or approved by the state Board of Hawaii or another state Board.
Ethics: Up to 40 hours of credit can be carried over to the next reporting period.

Idaho

License Renewal: 6/30
CPE Period: 1/1 – 12/31 biennially, rolling
General: 80 hours biennially. No more than 50 and no less than 30 per year.
Ethics: Total of 4 Ethics credits per biennial period. Any new, re-entry, or reinstated licensee is required to take a 2 credit Idaho-focused CPE course (approved by the Board) that covers the state’s regulations for the calendar year associated with the license.
Ethics: None.
Limits: Authorship credit only available if a copy of the work is submitted to the Board.
Instructors: Presentation and preparation time are credited, with preparation limited to twice the total presentation time. No credit for teaching repeat classes, unless the material has changed.
Partial Credit: Half credits acceptable after the first credit has been awarded.
Course Acceptance: Idaho generally accepts classes from NASBA sponsors.

Illinois

License Renewal: 9/30 every three years
CPE Period: 10/1 – 9/30 every three years
General: 120 hours
Ethics: 4 hours
Ethics: None
Limits: Instructor units are limited to 60. Non-verifiable CPE credits are allowed, but limited to a total of 60. These can include: programs with no approved sponsor, reading of published accounting literature, consulting experts regarding or researching a new skill set, and attending technical or committee meetings. The latter three are limited to 10 hours. Personal development credits are limited to 24. Authorship is capped at 30 units. Self-study units cannot exceed 80, no more than 60 of which can be non-interactive.
Instructors: Credit is equal to presentation and preparation, which is limited to two times the presentation total. Prep time for repeat classes is only credited if the material is different.
Partial Credit: Half credits granted beyond the first hour.
Self-Study: Non-interactive self-study hours are awarded at a rate of 50% of time spent on classes.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: Courses offered by NASBA sponsors are accepted, as are classes that constitute special Board categories..

Indiana

License Renewal: 6/30 triennially
CPE Period: 1/1 – 12/31 triennially, reporting 2011, 2014, 2017, and so on
General: 120 hours, minimum of 20 per year
Ethics: 4 hours minimum. Completed via a minimum of 4 credits in Ethics; completing a competency-based Ethics program; or experience in an unpaid role related to the application of 872 IAC 1-2-1(b)(1).
Ethics: 10% of total hours minimum from Accounting and Auditing.
Limits: 50% maximum Instructor units. College course instruction is only accepted from individuals who are not full-time college professors, or who don’t regularly teach college classes. Certain types of meetings do not count for credit, including business meetings, meetings held while eating, committee work, and administrative firm meetings. Self-study cannot exceed 50% of total credits. College classes only accepted with grade of C or better.
Instructors: Credit given for preparation and presentation. Preparation cannot exceed twice the presentation time. Repeat teaching of a course does not confer further credit.
Partial Credit: Half credits given after first hour.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units.
Course Acceptance: CPE classes provided by NASBA sponsors are accepted.

Iowa

License Renewal: 6/30
CPE Period: 7/1 – 6/30 in the 3 years leading up to renewal date
General: 120 hours
Ethics: 4 credits, Ethics and Rules of Professional Conduct
Ethics: 8 units in Accounting and Auditing if licensee supervises and/or signs compilation records on financial statements.
Limits: Completion of certification exams can be claimed up to 50% of total requirement with board approval (CMA, CISA, CFP, EA, etc). Credit is awarded up to five times the length of the exam, which accounts for preparation time. Meetings where food is served are limited to 2 credits each and cannot exceed 25% of total. Firm meetings are not credits. Instruction cannot exceed 50% of total hours. Authorship limited to 25% of total requirement.
Instructors: 2 hours of preparation time allowed for each hour of instruction. Courses must be above beginner level.
Partial Credit: Half credits allowed following the first hour.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: Iowa accepts CPE units from NASBA sponsors.
Ethics: An applicant holding a license from their state of residency can meet Iowa requirements by meeting their home state’s requirements. However, if their home state has no specific CPE requirements of its own for licensure, then the applicant in question must comply with Iowa’s guidelines.

Kansas

License Renewal: 6/30 biennially, based upon certificate number (even years for even certificate numbers; odd years for odd certificate numbers)
CPE Period: 7/1 – 6/30, following guideline above
General: 80 hours, with no less than 16 per year for licensed municipal public accountants
Ethics: 2 hours as related to the practice of accountancy
Ethics: 8 hours minimum per year in municipal accounting and auditing if licensee is a licensed municipal accountant
Limits: Webinars must be approved by NASBA, a state society, or the AICPA. Instructor credit capped at 50% of total required. Personal development courses cannot exceed 30% of total required. Self-study courses must come from NASBA sponsors, or be approved by the AICPA or a state society.
Instructors: Credit equals presentation plus preparation. Prep time cannot exceed twice the presentation time. Repeat instruction is credited if the material has changed significantly.
Partial Credit: Half credit granted beyond the first hour.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: Unspecified.
Ethics: 20 hour can be carried over to the following year, but cannot be applied toward Ethics requirement. Individuals licensed in other states may be eligible for exemption.

Kentucky

License Renewal: 8/1 biennially, determined by license number (even number = even years; odd number = odd years)
CPE Period: 1/1 – 12/31 biennially, following above guideline
General: Based upon employment: 80 hours for CPAs who worked more than 3,000 hours; 60 hours for those who worked less than 3,000 hours; 60 hours if employed in government, education, or industry.
Ethics: 2 units
Ethics: None.
Limits: Instructor credit limited to 60% of requirement. Authorship cannot exceed 25% of requirement.
Instructors: Credit given for both presentation and preparation. Prep time cannot exceed more than twice the presentation time. Repeat courses are not credited.
Partial Credit: Granted after first hour.
Course Acceptance: Providers are not required to register with NSBA or the state Board.
Ethics: CPE requirements can be met in Kentucky if your business is based in another state, and you comply with that state’s requirements. However, if your home state has no specific guidelines of its own for licensure, then you must comply with Kentucky’s state guidelines.

Louisiana

License Renewal: 12/31 yearly
CPE Period: 1/1 – 12/31, biennially
General: 80 units biennially, minimum of 20 per year
Ethics: 2 credits, including a review of the state Board’s Rules of Professional Conduct.
Ethics: If licensee offers attest services, a minimum of 16 hours in Accounting and Auditing is required biennially, with a minimum of 4 hours per year.
Limits: Instructors limited to 20 hours per year. Personal development is limited to 20 credits per year. Authorship cannot exceed 25% of required units. Self-study only permitted if it contains interactive elements. Credits can be awarded for completing exams (CMA, CISA, CFP, etc) at 5 per exam, but cannot exceed 50% of total requirement.
Instructors: Presentation and preparation time are both considered for credit. Preparation cannot exceed twice the time allocated to presentation. No credit given for repeat classes unless they’ve been changed substantially.
Partial Credit: Half credits allowed beyond the first hour, except for self study (where they’re permitted before the first hour).
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: Self-study courses only accepted from NASBA-sponsored providers. Authorship units only allowed with prior Board approval.

Maine

License Renewal: 9/30 yearly
CPE Period: 10/1 – 9/30 yearly
General: 40 credits
Ethics: 4 units every 3 years
Ethics: None
Limits: Instructor credits limited to 50% of total requirement. Classes in non-technical subjects limited to 50% of total, including: communication; statistics; math; economics; securities; administration; business; computer software; human resources. Authorship limited to 50% of total units.
Instructors: Total credit equals 3 times the presentation time. No separate preparation credit. Repeat instruction of a class can be credited if the material has been altered significantly.
Partial Credit: Half hour credits granted beyond the first hour.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: CPE credits accepted from providers who are NASBA sponsors.
Ethics: 20 hours max can be carried over to the following year, but cannot be applied to the ethics requirement.

Maryland

License Renewal: Biennial on day of issuance
CPE Period: Two years prior to application renewal date
General: 80 credits
Ethics: 4 units
Ethics: None
Limits: Instructors credited a maximum of 45 units per period. Authorship credit limited to 40 credits total, 10 per article. Peer review allowed up to 16 units, with 8 hours for a report, 12 for an engagement, and 16 for a system.
Instructors: 3 credits granted for each hour of a first-time presentation. Repeat instruction receives no additional credits.
Partial Credit: Increments of .2 given after first hour. For self-study, .2 increments granted from starting point.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: CBE credits accepted from NASBA-approved providers.
Ethics: All hours beyond 80 can be carried forward to the next reporting period, except for Ethics classes, which can be carried forward but only applied to the total requirement and not the next period’s Ethics requirement.

Massachusetts

License Renewal: 6/30 every two years
CPE Period: 7/1 – 6/30 every two years
General: 80 units
Ethics: 4 units
Ethics: None
Limits: Instructor credit limited to 50% of total required. Authorship capped at 25% of requirement, and awarded at the Continuing Education Committee’s discretion. Self-study may qualify, with number of units determined by the Committee.
Instructors: Recognition awarded for presentation and preparation. Preparation can be claimed at a rate of up to twice the total amount of presentation time.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: CPE credit is awarded for classes from NASBA-approved providers.

Michigan

License Renewal: 12/31, biennially, odd years
CPE Period: 7/1 – 6/30, biennially, odd years
General: 80 hours, minimum of 40 per years
Ethics: 2 units
Ethics: 8 units annually in Accounting and Auditing
Limits: No more than 20 units per year for Instruction or Self-Study.
Instructors: Credit given for three times the amount of presentation time. No credit for teaching repeat classes in the same year.
Partial Credit: Half credits given after the first hour.
College: One semester hour is equal to 15 CPE credits. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying credit.
Course Acceptance: CPE credits granted for classes from NASBA-approved providers.
Ethics: Up to 40 hours earned beyond the 40 units required yearly may be carried into the following year. Of these, up to 8 can be Accounting and Auditing.

Minnesota

License Renewal: 12/31 annually
CPE Period: 7/1 – 6/30, triennially
General: 120 hours, minimum of 20 per year
Ethics: 8 hours in Regulatory or Behavioral
Ethics: None
Limits: Instructor credit capped at 50%. Maximum units for Authorship capped at 50%. Minimum of 24 units must come from a program taught by an instructor. Personal Development units limited to 24. Self-study classes must be NASBA approved. Max of 40% of total units from non-NASBA or non-Board approved programs.
Course Acceptance: CPE credits awarded for providers who are NASBA sponsors. Other eligible providers include: Office of Legislative or State Auditor; CPA firms with quality review in the past three years; colleges with programs that lead to students’ ability to take the CPA exam; organizations recognized by the state Board.
Ethics: If an applicant is not a resident of Minnesota but holds a license in another state, and meets that state’s requirements, they are considered to meet Minnesota’s requirements. However, if their home state does not have any specific CPE requirements of its own, then the applicant in question must meet Minnesota’s state guidelines.

Mississippi

License Renewal: 1/1, annually
CPE Period: 7/1 – 6/30, annually
General: 40 units
Ethics: 4 units in Ethics, Public Accountancy Law, and Professional Conduct. At least 1 unit must focus on Mississippi Public Accountancy Law.
Ethics: None.
Limits: Independent study is not eligible. Personal Development classes are limited to 20 units per year. Authorship units must be submitted to the Board for consideration, along with the published document in question. Self-study courses must be NASBA approved.
Instructors: Credit is granted for both preparation and presentation time. Preparation time may not exceed twice the amount of time spent on presentation. Repeat teaching of the same class cannot count towards yearly requirements.
College: One semester hour is equal to 15 CPE units. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying unit.
Course Acceptance: Unspecified.
Ethics: Excess CPE units can be carried forward to the next year, up to 20 total. Units must be applied toward requirements in the next compliance period, and cannot be carried forward another year. Non-residents of Mississippi can be exempted from license requirements in the state if they are licensed in a state with similar requirements and submits this information to the Board. They must also comply with Mississippi Ethics requirements, unless their state’s Ethics requirements are similar. If their home state has no CPE requirements of its own, then they must comply with Mississippi’s licensure guidelines.

Missouri

License Renewal: 9/30 every 2 years
CPE Period: 1/1 – 12/31 over a 3 year period, rolling
General: 120 units, 20 per year minimum
Ethics: 6 units
Ethics: None
Limits: None
Instructors: Units granted for both presentation and preparation. Preparation time cannot exceed twice the time allocated for presentation. Teaching the same class more than once can only count towards total requirements if the material has been significantly altered.
Partial Credit: Half units are recognized once the first has been awarded.
College: One semester hour is equal to 15 CPE units. One quarter hour is equal to 10 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits accepted for classes offered by NASBA-sponsored providers.
Ethics: If an applicant is seeking a license in Missouri but is not a resident of the state, they’re eligible for an exemption provided that they have met the requirements for the state in which they reside. If their home state does not have CPE requirements of any kind, then they must comply with Missouri law.

Montana

License Renewal: 12/31 annually
CPE Period: 1/1 – 12/31, three year period, rolling
General: 120 units
Ethics: 2 units
Ethics: None
Limits: Instructor units limited to 50% of total required. Authorship cannot account for more than 25% of total. Applicant can use Reviewer role by serving as a report reviewer under the Board’s monitoring program; however, this cannot exceed 16 units per year.
Instructors: Instructors receive credit for both presentation and preparation time. However, time spent on preparation cannot exceed twice the amount of time allocated to classroom presentation. Repeat instruction of an identical course cannot be claimed within a three year window. Self-study is permitted, with units being calculated as a 50 minute hour if the provider is registered with NASBA. If the provider is not NASBA registered, their units are calculated at 100 minute equivalent (100 minutes equals 1 unit).
Partial Credit: Half credits are granted once the first has been received.
College: One semester hour is equal to 15 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for programs from NASBA approved providers.

Nebraska

License Renewal: 6/30, biennially, based on birth year (even number birth year means even year biennial renewal, etc)
CPE Period: 1/1 – 12/31, biennially, following above guideline
General: 80 units
Ethics: 4 units
Ethics: None
Limits: Technical meeting time cannot exceed 16 units. Instructor time is limited to 50% of total requirements. Peer review is limited to 50% of total units needed, and must be approved by the Board or a state or national professional organization. Personal development is limited to 16 units. Authorship is capped at 16 units. Self-study cannot exceed 50% of total required. College credits cannot account for more than half of total units. Firm meetings are not eligible, unless they involve at like 50 minutes of uninterrupted time spent on instruction. This instruction must be performed by a qualified teacher, and an outline of the meeting must be provided that features a detailed timeline.
Instructors: Credit is awarded for both preparation as well as presentation time. Preparation time may not exceed twice the amount of time allocated to presentation. It is not possible to receive recognition for repeat offerings of a class within one renewal period. However, a maximum of 10 units can be granted for updating material used in a previous course.
Partial Credit: Half credits are permitted beyond the first unit.
College: One semester hour is equal to 8 CPE units. One quarter hour equals 4 CPE units. For non-credit courses, 1 contact hour equals 1 qualifying unit.
Course Acceptance: Generally speaking, Nebraska awards CPE credits that are offered by providers who are recognized NASBA sponsors. However, the Board recommends obtaining pre-approval of CPE courses through their Program Qualification Form.

Nevada

License Renewal: 12/31 annually
CPE Period: 1/1 – 12/31, every two years, rolling
General: 80 units, 20 per year minimum
Ethics: 4 units
Ethics: 8 units must be obtained in Accounting and Auditing for each year wherein the applicant performed (or planned, or directed) work or reported on a review, full disclosure compilation, attestation service, or an audit for a non-governmental entity.
Limits: None
Instructors: For teachers, credit granted for both presentation and preparation. Preparation time may not exceed twice the amount of time recognized for presentation. Credit is only awarded for repeat instruction of a class within a 12 month period if the material presented has been significantly altered from its original state, and the alteration has been recognized and approved by the state Board.
Partial Credit: Partial units are allowed.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are accepted from providers who are NASBA approved.
Ethics: If an applicant is licensed in another state and resides in that state, they may renew their permit in Nevada by providing proof of their compliance with their home state’s regulations. However, if their home state has no specific guidelines or requirements associated with licensure, then the applicant must comply with Nevada’s licensure guidelines.

New Hampshire

License Renewal: 6/30 triennially; year is determined by first letter of last name: 2017, A-F; 2015, G-M; 2016, N-Z
CPE Period: 7/1 – 6/30, triennially, following above guideline
General: 120 units, minimum of 20 each year
Ethics: 4 units
Ethics: None
Limits: Credit as an instructor can’t exceed 50% of total requirement. Authorship units are capped at 50% of total.
Instructors: Credit is awarded to instructors for both presentation as well as preparation. However, preparation time is capped at twice the time allotted to presentation. Repeated instruction of a course within a single renewal period is acceptable; however, this is only the case if the course material has changed significantly and required new preparation time that was more than 25% of the preparation time claimed for the original preparation of the course.
Partial Credit: Half units are granted after the first unit.
College: One semester class hour is equal to 15 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are approved for classes offered by NASBA sponsors.
Ethics: Credits can be carried over to the following reporting period. However, the number cannot exceed 60, and they cannot be applied toward annual Ethics requirements.

New Jersey

License Renewal: 12/31 every three years
CPE Period: 1/1 – 12/31 every three years, with reporting years for 2011, 2014, 2017, 2020, etc
General: 120 units, with a minimum of 20 each year
Ethics: 4 unit requirement in New Jersey Law and Ethics. Ethics content must be approved by the Board.
Ethics: 72 units must be in Technical subjects, which includes: Professional Ethics; SEC Practice; Taxation; Management Advisory Services; Mathematics; Statistics; Computer Science; Economics; Finance; Business Law. These topics may be specialized. 24 units must come from Auditing, Compilation, and Review if the applicant works in public accountancy or attest.
Limits: Instructor credit is capped at 60 units. Further, teachers who are full-time employees in this capacity are not eligible for Continuing Professional Education credit for their teaching hours. Marketing-related classes are not eligible. 30 units max for Authorship. Reviewer units related to peer or technical review cannot exceed 60. Self-study is only accepted if the provider is recognized by NASBA. Similarly, correspondence courses are only permitted if the provider is NASBA-approved. College classes are only acceptable if they are technical in nature.
Instructors: Teachers are awarded units for both presentation as well as preparation. Preparation time is capped at twice the total amount of presentation time. Repeat instruction of a class in the same year is not eligible. After one year, repeat instruction is eligible for credit if the material being presented has been altered significantly.
Partial Credit: Half units are eligible after the first.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: All sponsors of CPE credits must be registered with the state Board. However, NASBA sponsored providers are exempt from this registration requirement, and their classes are eligible for fulfilling state requirements. Other exempt providers include accredited colleges, national and state organizations related to the profession, and government agencies.

New Mexico

License Renewal: Last day of applicant’s birth month, annually
CPE Period: First day of the month following applicant’s birth month til the last day of birth month, rolling, over a three year period
General: 120 units, no less than 20 per year
Ethics: 4 units
Ethics: 96 units must come from Technical subjects, such as: Management Consulting; Financial Reporting; Tax; Audit; Attestation; Financial Advisory or Consulting; and any other areas that the Board deems acceptable. 24 units from come from a provider other than the applicant’s own employer or firm.
Limits: Instructor and Authorship units combined cannot exceed 60 in total. Board meeting attendance is capped at 4 units.
Instructors: Instructors receive credit for both presentation as well as preparation. Units awarded for preparation may not exceed twice the total amount granted for presentation. Repeat teaching of the same class is only counted towards the requirement if the contents of the course have been significantly altered.
Partial Credit: Half units are acceptable after the first unit has been awarded.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are accepted from sponsors who are NASBA-approved.

New York

License Renewal: Every 3 years, based on the date of issuance
CPE Period: 1/1 – 12/31, annually
General: Multiple options are available for CPA requirements in New York. These include the following. CPAs may complete a minimum of 40 units in the recognized subject areas; or, they may complete 24 units in a single subject area. The approved subject areas meeting CPA requirements in New York are as follows: Specialized Knowledge and Applications Related to Specialized Industries; Advisory Services; Auditing; Attest; Accounting; Taxation; and any areas related to accounting and approved by the Board.
Ethics: 4 units of Professional Ethics must be obtained during the three years preceding the expiration date of the applicant’s license. Any provider offering Ethics content must register with the Board, and have their classes approved. For applicants choosing the 40 unit per year option (see above), the 4 Ethics units may count towards the total of 40. For those opting for the 24 unit requirement (see above), the Ethics units may only count towards the 24 if they were related to the selected and recognized subject concentration. Additionally, any Regulatory Ethics taken in an applicant’s principal jurisdiction which are used to maintain their license, and which are approved by the Board, can be used towards the New York State Ethics requirement.
Ethics: None.
Limits: The combined limitation for Authorship and Instructor units is 50% of the total requirement. Authorship must involve an article in a peer-reviewed journal, or a book dealing with topics approved by the Board. Any instruction of a college course must be delivered for academic credit at an accredited college, and the content of the course must match one of the approved subject areas. CPE credit is not available for college classes that are required for CPA licensure.
Instructors: Only teachers of CPE courses offered by a provider approved in the state of New York can claim credit for their teaching. Both preparation and presentation time are eligible. However, preparation time may not exceed twice the amount of time allocated to presentation. Classes cannot be taught again and count towards the requirement unless it has been significantly altered, or new materials have been added.
Partial Credit: Half units may be awarded once the first full credit has been earned.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. Courses that are not offered for credit are not eligible.
Course Acceptance: CPE credits are awarded for classes taken within New York State that are offered by providers who are either registered with NASBA, or with the New York State Board. Any courses offered outside the state must also be approved by either NASBA, the NYS Board, or the Board of that state. Self-study courses must be approved by NASBA or the NYS Board. Technical meetings and professional development associated with local, state, or national organization and firms in the realm of public accounting are acceptable, so long as they are approved by the Board. Various technical programs and other forms of education can also be eligible if approved by the Board.

North Carolina

License Renewal: 6/30 yearly
CPE Period: 1/1 – 12/31, yearly
General: 40 units
Ethics: 2 units. Must come from a NASBA-registered provider.
Ethics: None
Limits: Instructor credit is limited to no more than 50% of total requirement. Undergraduate college courses are not eligible. Authorship units are limited to 25% of applicant’s total. Self-study courses must be no shorter than 25 minutes each.
Instructors: For teachers, both presentation and preparation time can be used to fulfill annual requirements. For graduate level college instruction, the units awarded to the applicant are determined based upon how many credits the students in the course receive.
Partial Credit: One contact hour is defined as 50 minutes of actual class time. Any group class that lasts 25 minutes is counted as a half unit. Any class offering less than 25 minutes of instruction in a particular subject area or topic is not eligible for fulfilling annual requirements.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. Courses that are not offered for credit are not eligible.
Course Acceptance: CPE credits are awarded for programs offered by providers that are NASBA-approved.
Ethics: Up to 20 units can be carried over from one reporting period to the following year’s reporting period. However, this carryover cannot be used to meet the following year’s requirement for Ethics. If a non-resident of North Carolina wishes to offer services in North Carolina, they may satisfy the state’s CPE requirements if they’re able to demonstrate that they have satisfied the requirements of their home state. However, if their home state does not include any formal CPE requirements, then the applicant is expected to conform to the guidelines provided by North Carolina. If a non-resident has their primary office in North Carolina, they must meet North Carolina’s standards regardless.

North Dakota

License Renewal: 7/31 annually
CPE Period: 7/1 – 6/30
General: 120 units biennially for CPAs who practice publicly, with a minimum of 20 per year. For those who are not in public practice, the requirement is 60 units, with a minimum of 12 per year.
Ethics: None required, though licensees are encouraged to pursue classes in Ethics.
Ethics: None
Limits: None.
Instructors: Those teaching classes may receive twice as much credit as the students taking the course. For college courses, credit is allowed for both preparation and presentation, but is limited to twice the CPE course credit available for any CPA enrolled in the class.
Partial Credit: Half credits can be awarded after the first unit has been obtained from a given class.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: Applicants can receive CPE credits for courses offered by providers that are NASBA sponsors.
Ethics: If a non-resident practices in the state of North Dakota, they are eligible for exemption from the state’s requirements so long as they can demonstrate that they meet the CPE guidelines of their home state. The requirements of their home state must be comparable to those of North Dakota. However, residents of New York, Wisconsin, and the Virgin Islands are not eligible for this exemption.

Ohio

License Renewal: 12/31 every 3 years
CPE Period: 1/1 – 12/31 every 3 years
General: 120 units, with a minimum of 20 per year
Ethics: 3 units in Ethics. These must be approved by the Executive Director of the Accountancy Board of Ohio in order to meet the state Ethics requirement.
Ethics: If the applicant performs work related to financial reporting as part of their job, or outside of their job but with their CPA credential, they are required to obtain a minimum of 24 credits in Auditing or Accounting. If the applicant performs work related to tax engagements, or provides tax-related advice to clients outside of their normal work but using their CPA credential, they are required to obtain a minimum of 24 units in Tax.
Limits: In any given day, a maximum of 8 units may be awarded for live study in a group setting. The session itself must be a minimum of 400 minutes in length in this situation, apart from any scheduled breaks. Any credit claimed for Authorship must be approved by the Executive Director, and is subject to approval by the Board. The applicant may be required to submit proof to the Board of their authorship. Examination credit is available for any significant, professional test that has been approved by both the Board and the Executive Director. The amount of credit awarded is equal to ten times the length of the examination itself in hours, provided that the exam is at least 3 hours in length, and up to a maximum of 40 units per testing session. Instructor units may not exceed a total of 90.
Instructors: For those teaching a class, credit is awarded at a rate of three times the length of the presentation itself. No separate preparation time may be recognized. Within a given reporting period, presenting the same material does not qualify the instructor for additional units.
Partial Credit: After the first full unit has been earned in a session, CPE credits are awarded in 10 minute segments in the case of live, group-based sessions. For self-study classes, these 10 minute segments can be awarded before the first full unit is completed.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: For automatic award of CPE credits, a class must either be offered by a NASBA sponsored provider, be approved by the Board, or be part of a special Board category.
Ethics: If the applicant is a non-resident of Ohio, they may fulfill the state’s CPA requirements by meeting those of their home state, where their primary office is located. However, if their home state does not have any continuing education regulations of its own, then the applicant must follow Ohio’s guidelines with respect to licensure.

Oklahoma

License Renewal: Last day of the applicant’s birth month, yearly
CPE Period: 1/1 – 12/31, rolling, every 3 years
General: 120 units, minimum of 20 per year
Ethics: 4 units of Ethics required
Ethics: At least 72 of the required credits from amongst the total 120 must come from subject areas related to the actual practice of accounting in a public setting, with a minimum of 8 of these credits coming yearly from Assurance, Taxation, or Accounting if a CPA’s primary employment focus is based in industry. At least 4 units per year must come from Compilation Engagements if the applicant is directly involved in compilation engagements for third parties, unless the applicant or their firm is engaged in a peer review program of some kind.
Limits: Authorship credit is limited to 10 units per year. For self-study, the class must be interactive and the provider be either NASBA or Board approved, or the AICPA.
Instructors: As a teacher, speaker, or discussion leader, CPE credits are given for both presentation and preparation time. However, preparation time is capped at twice the amount of time spent on the actual presentation itself. As the instructor of a college or university class, you may claim up to 15 units in total per college credit hour insofar as the preparation involved in teaching the course actually maintains or improved upon your competence. A class cannot be taught again for credit until the material involved has been altered significantly.
Partial Credit: Half credits are allowed beyond the initial credit.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: There is no pre-approval of any kind for either programs or sponsors of CPE credits in Oklahoma. Any program that increases or maintains professional competence and improves upon the applicant’s ability to provide public accounting services is eligible for credit.

Oregon

License Renewal: 6/30. Year is based upon the number of the applicant’s license: odd numbered licenses are renewed on odd years; even numbered licenses are renewed on even years.
CPE Period: 7/1 – 6/30 biennially, following the rule outlines above.
General: 80 units, with a minimum of 24 per year
Ethics: Ethics requirements vary based upon whether this is the applicant’s first permit renewal, or a subsequent permit renewal. For an applicant’s first permit renewal, 4 units in Professional Conduct and Ethics are required. Any Ethics program can only qualify for CPE credit if it is offered by a sponsor that has registered with the state Board. The program must also include information related to each of the following subject areas: Oregon Revised Statutes and Administrative Rules related to the practice of public accountancy; the Code of Professional Conduct adopted by the Board in the Oregon Administrative Rules chapter 801, division 030; examples of particular scenarios which would require a licensee to understand the laws and regulations relevant to the practice of public accountancy; and review of Professional Responsibility and Ethics-related case law as it pertains to the occupation of accounting. For those applicants attempting to renew a subsequent permit, 4 credits in Professional Conduct and Ethics are still required; however, any Ethics program is eligible which meets the general CPE requirements of the state Board. Any provider offering an eligible Ethics course must be registered with an approved by the state Board. If the applicant’s primary location of practice is not in Oregon, they can meet Oregon’s Ethics requirement by meeting the requirements of their home state of primary practice. However, if their home state does not have any specific regulations related to an Ethics requirement, then the applicant must adhere to the guidelines provided here.
Ethics: None.
Limits: Authorship and Instructor credit combined cannot exceed 50% of the total required number of units. Authorship credit is only awarded based upon the publication date of a piece’s first publication, and not for any subsequent publications. Non-technical units are limited to 16 per year, and cannot be carried forward to the following year. Self-study credits must be approved by NASBA. Practice Review units are limited to 16 in total, and cannot exceed 2 per individual review.
Instructors: As a speaker, discussion leader, or instructor, an applicant can receive CPE credit for both presentation and preparation time. However, preparation time is limited to twice the total amount of time dedication to presentation. Repeat presentation of material does not qualify the teacher for further credit, unless the material has been altered significantly.
Partial Credit: Half credit is awarded, and is calculated as one half unit for every 25 minutes.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for classes taken from providers who are NASBA sponsors. Any qualifying class must contribute to the professional capacity of the applicant.
Ethics: Any applicant who is a member of the Oregon State Legislative Joint Ways and Means Committee can claim up to 16 units of continuing education for their service on the committee. Any applicant who works with Oregon Government Finance Officers Associated to review reports can claim up to 16 units towards CPE requirements. Any applicant who is a member of the municipal roster must obtain 24 credits related to government auditing and the environment of government work in general. Of these 24 credits, at least 16 must come from these subjects: Oregon local budget law; the standards of audits and review of municipal corporations in Oregon; government auditing standards; the Single Audit Act and other Office of Management and Budget circulars as related to it; state and local government audit units; governmental accounting and standards for financial reporting. Of the 24 units, a maximum of 8 may be related to general auditing procedures.

Pennsylvania

License Renewal: 12/31, biennially, odd years
CPE Period: 1/1 – 12/31, biennially, odd years
General: 80 units, with a minimum of 20 per year
Ethics: 4 units
Ethics: A minimum of 16 units must come from Auditing and Accounting. A minimum of 8 units must come from Taxation.
Limits: Instructor credit is limited to 40 units. Authorship is limited to 20 units per written work, and 40 units altogether in a reporting period. Self-study credits cannot exceed 40 total. For non-interactive courses, only half of the total units associated with the course may be awarded to the applicant. Authorship and Self-Study combined may not exceed 40 units total altogether.
Instructors: For instructors, credit awarded is equal to 3 units per 50 minutes of actual classroom time. Award for preparation time is limited to 2 units.
Partial Credit: After the first full unit has been awarded, credit may be awarded in quarter units.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for courses provided by NASBA sponsors. Apart from NASBA-approved providers, CPE providers must be approved by either the State Board of Accountancy of Pennsylvania or a state Board in another State with requirements similar to those of Pennsylvania in order to offer qualifying courses. Additionally, classes from a college accredited by a national agency and recognized by the U.S. Department of Education can be used to fulfill requirements.

Rhode Island

License Renewal: 6/30 every 3 years
CPE Period: 1/1 – 12/31 every 3 years
General: 120 units
Ethics: 6 credits taken from topics devoted to Ethics. These credits from come from classes devoted to the AICPA Code of Professional Conduct, as well as the legal and ethical codes of any professional accounting organization.
Ethics: None.
Limits: Instructors are capped at 60 units total over a three year period. Personal Development and Marketing units are limited to 24, which includes the following topics: personal development; marketing; communications; business management and organization; communications and marketing; personnel/HR. Authorship units are capped at 60 total. Self-study classes must be NASBA-approved or interactive, and cannot exceed 80 units of the 120 total.
Instructors: Credits awarded to instructors account for both preparation and presentation time. The amount of credit awarded for preparation is limited to twice the total amount for preparation.
Partial Credit: Half credits can be awarded once the first full credit has been earned.
Course Acceptance: CPE credits are awarded for classes offered by NASBA-sponsored providers.

South Carolina

License Renewal: 1/31 yearly
CPE Period: 1/1 – 12/31, yearly
General: 40 credits
Ethics: 6 credits every three years according to a predetermined schedule (2012, 2015, 2018, and so on). 2 of these units must be related to the Rules & Regulations of South Carolina, and must be approved by the state Board. This 2 hour course is only permitted once every three years. Additionally, you may only apply one, 2 unit Ethics course per year to the overall three year requirement.
Ethics: None.
Limits: Meetings that serve food around a mealtime are not permitted, unless there is a minimum of 50 minutes or more of instruction following the meal itself. Peer Review hours are limited to 16 per year, and must be approved by the Board. Teachers are the college level (for both graduate and undergraduate courses) may receive credit for up to 25% of the total requirement. Self-study units cannot comprise more than 50% of the total requirement, and can only come from NASBA-approved providers. Authorship units are limited to 25% of total required. Personal Development hours cannot exceed 20% of total. No more than 10 CPE credit can be earned in a single day of study.
Instructors: Instructors receive credit for twice the number of hours involved in presentation of material. There is no additional recognition of time spent on preparation. Teaching the same class more than once cannot count for additional credit unless the material being present is significantly different.
Partial Credit: After the first full unit has been obtained, half units can be awarded.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: Unspecified.
Ethics: Up to 20 units in excess of the minimum requirement in a given year can be carried over to the following year. However, these units cannot come from: Authorship, Self-study, Peer Review, Personal Development or Instruction at the college level. If an applicant resides primarily in another state and has their main office there, they may apply for exemption from South Carolina’s regulations provided they comply with the regulations in their home state. However, if their home state does not have CPE rules of any kind, or if its guidelines are substantially different from those of South Carolina, then the applicant will be required to comply with South Carolina’s guidelines.

South Dakota

License Renewal: Annually on 8/1
CPE Period: 7/1 – 6/30, rolling, over a period of three years
General: 120 credits, with a minimum of 20 per year
Ethics: None.
Ethics: None.
Limits: College instructors who are employed by the college may not claim more than 60 credits in a given reporting period for instruction at the college level. If an applicant wishes, they may claim less than 60 hours for a class taught in a particular year, and then apply the remaining balance of time to the following years, so long as the class is taught again in every year in which the credit is claimed. Behavioral and Motivational subjects are limited to 24 units per reporting period. Authorship credit is limited to 50% of the total requirement, and subject to Board approval and review. Personal Development units are only eligible if they contribute directly to an applicant’s professional capacity.
Instructors: Credit is awarded to teacher for both preparation as well as presentation time. However, time awarded for preparation is limited to no more than two times the total amount granted for presentation. CPE credit can be awarded for teaching a class more than once, but only if the applicant can prove that the material has changed substantially and that it required additional work on their part to prepare for its presentation.
Partial Credit: Beyond the first hour awarded, half hours can be granted.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for courses offered by NASBA-approved providers.
Ethics: If a non-resident applicant wishes, they may apply for exemption from the South Dakota requirements provided that they comply with their home state’s CPE requirements. Their primary business location must be registered in their home state. However, if their home state does not have its own CPE requirements, then the applicant is expected to adhere to the guidelines laid out by South Dakota.

Tennessee

License Renewal: Biennially on 12/31 based on license number: even license number, even years; odd license number, odd years
CPE Period: 1/1 – 12/31 biennially, following guideline above
General: 80 units, 20 minimum per year
Ethics: 2 units from a state-focused course, approved by the Board
Ethics: Minimum of 40 units in Attest, Taxation, Management Advisory, Accounting or Accounting Ethics. If applicant performs attest services, they must complete at least 20 credits in Auditing and Accounting. If the applicant is an expert witness, they must acquire at least 20 units in whatever area they are deemed by the court to be an expert.
Limits: Authorship cannot exceed 50% of total required. If requested, a copy of the published work must be furnished to the Board. Credit for reading and taking a test on professional journals cannot exceed 20% of total. Instructor units are limited to 50% of total requirement. Professional examinations are credited for five times the exam’s proctored length, but cannot exceed more than 50% of total requirement. Self-study programs must be offered by NASBA-approved providers.
Instructors: For every hour spent in presentation, a teacher can be awarded up to 3 units.
Partial Credit: Half units are awarded after the first.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for courses taken from providers who are NASBA-approved. Alternatively, courses from the following provider types are eligible for approval: firms with in-house education, offered to employees free of charge; government groups; professional accounting organizations; colleges and universities.
Ethics: A non-resident can comply with these regulations by demonstrating that they meet the CPE requirements of their home state. However, if the state where the applicant’s main office is located does not have CPE requirements of its own, then the applicant must comply with Tennessee’s requirements. Additionally, if the home state does not have its own Ethics requirement, the applicant must comply with the Ethics requirement for Tennessee.

Texas

License Renewal: Annually on the last day of the applicant’s month of birth
CPE Period: The first day of the month following the applicant’s birth month to the last day of the applicant’s birth month, over a rolling, three year period
General: 120 hours, minimum of 20 each year
Ethics: 4 hours required biennially from a provider registered with the state Board.
Ethics: None.
Limits: Instructor hours limited to 20 per year. Teaching of an entry-level university course is not eligible. Authorship hours capped at 10 per year. Completion of various programs such as Certified Internal Auditor, Certified Fraud Examiner, Certified Financial Planner, etc., are capped at 50% of total requirement. Non-technical courses cannot exceed 50% of total. Nano Learning is capped at 50% of total, and requires a 100% test score.
Instructors: Credit for teaching a class is equal to three times the amount of time spent on presentation. If a class is taught by more than one instructor, the presentation time is divided between them. Teaching a class more than once can only count for subsequent credit is the course material has been significantly altered.
Partial Credit: Hours can be awarded in 1/5 and 1/2 increments once the first full hour has been awarded. In the case of self-study, 10 minute increments can be granted after the first hour. For nano learning, credit is only given in 10 minute increments.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: CPE credits are accepted from NASBA-approved providers. However, all providers (including NASBA sponsors) are required to register with the state Board. Any hours claimed from providers who are not registered with the state Board must be submitted for approval, and cannot exceed 50% of the total requirement.

Utah

License Renewal: 9/30 biennially, even years
CPE Period: 1/1 – 12/31 biennially, ending odd years
General: 80 hours
Ethics: 4 hours total. 1 hour must pertain to Utah CPA Licensing Act and CPA Licensing Act Rule. 3 hours must pertain to at least one of these topics: business ethics; ethical dilemmas in the accounting profession; real world issues and case studies; or the AICPA Professional Code of Conduct.
Ethics: None.
Limits: Authorship hours are capped at 25% of the total required, and must be reviewed by the Board. For meetings of firms or committees, only the section of the meeting devoted to learning and in adherence with NASBA or AICPA educational standards are eligible for credit. Instructor hours are capped at 50% of the total required.
Instructors: An applicant acting as an instructor or speaker is eligible for credit for both preparation and presentation time. Preparation time cannot exceed twice the amount of time credited for presentation.
Partial Credit: Beyond the first hour, half units can be awarded.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for classes obtained from NASBA-approved providers.

Vermont

License Renewal: 7/31, biennially, odd years
CPE Period: 8/1 – 7/31, biennially, odd years
General: 80 hours
Ethics: 4 hours
Ethics: 8 hours in Auditing and Accounting
Limits: Authorship limited to 25% of total required. Instructor hours limited to 50% of total required.
Instructors: Hours conferred for teaching can include both presentation and preparation. Preparation is limited to twice the total time allotted to presentation. Credit is only awarded for repeat teaching of a class if it has been significantly altered.
Partial Credit: No partial hours are awarded.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: CPE credits are awarded for classes offered by providers who are NASBA sponsors.
Ethics: Up to 10 hours per year can be carried forward to the following year, but they can’t be used to satisfy the Ethics, Accounting, or Auditing requirements.

Virginia

License Renewal: Annually on the last day of the issuing month of the certificate
CPE Period: 1/1 – 12/31, triennially, rolling
General: 120 hours, minimum of 20 yearly
Ethics: 2 hours annually of Ethics specific to Virginia. All Ethics course providers must register with the state Board.
Ethics: If the applicant works in attest or compilation, 8 hours minimum of Attest and/or Compilation Services.
Limits: No more than 60 hours may be awarded for exams. Instructor hours cannot exceed 30.
Instructors: Hours are awarded for time spent on both presentation and preparation. Additional hours cannot be awarded for repeat teaching of the same class.
Partial Credit: Half hours are eligible after the first hour.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: CPE credits are awarded for courses taken from a NASBA sponsor.
Ethics: A non-resident of Virginia can meet the state’s requirements if their primary office is in a state which requires at least 120 hours of CPE triennially, including Ethics.

Washington

License Renewal: 4/30 every three years
CPE Period: 1/1 – 12/31 every three years
General: 120 hours
Ethics: 4 hours in Ethics, approved by the Board.
Ethics: None
Limits: Self-study is awarded full credit if it involves interactive elements, or half credit if non-interactive. Instructor hours can total no more than 72. Practice Review is capped at 64 hours. Authorship hours are capped at 30. Non-technical CPE cannot exceed 24 hours triennially.
Partial Credit: Half hours are awarded after the first hour.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units. For courses that are not offered for credit, 1 contact hour equals 1 qualifying unit.
Course Acceptance: CPE credits are awarded for classes offered by NASBA sponsors.

West Virginia

License Renewal: 6/30 yearly
CPE Period: 1/1 – 12/31 triennially, rolling
General: 120 hours, minimum of 20 annually
Ethics: 4 hours of Board-approved Ethics
Ethics: none
Limits: Entry-level classes in Principles of Accounting are not eligible. Authorship hours cannot exceed 60 per publication. Instructor credit cannot exceed 60 annually.
Instructors: Instructors are eligible to receive credit for both preparation and presentation. Preparation time is calculated as twice the amount of presentation time. Repeat teaching of a course is not eligible for further hours, unless the class has been significantly altered. Half units are awarded for time spent teaching VITA (Volunteer Income Tax Assistance).
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: CPE credits are awarded for classes from NASBA-approved providers. If a provider is not a NASBA sponsor, they must be a state or national accounting organization, a college, an accounting firm, or another organization registered with a state Board.
Ethics: A non-resident can meet West Virginia’s requirements by demonstrating that they meet the CPE requirements of their home state. However, the home state’s requirements must be similar to those of West Virginia. If the home state has no requirements of its own, then the applicant must adhere to West Virginia’s guidelines.

Wisconsin

License Renewal: 12/14, biennially, odd years
There are no Continuing Professional Education requirements for Wisconsin.

Wyoming

License Renewal: 12/31 yearly
CPE Period: 1/1 – 12/31, triennially, rolling
General: 120 hours
Ethics: For first License Renewal: 4 hours of Ethics as approved by the state Board, within 6 months of the initial license date. Course must cover the Wyoming Rules and Regulations, along with the Wyoming CPA Act. For subsequent License Renewal: 4 hours of Ethics with a Board-approved provider.
Ethics: 80 hours in Code A subjects.
Limits: Classes taken to obtain a bachelor’s degree at a college or university are not eligible. Authorship cannot exceed 25% of total hours, and a copy of the published material must be furnished. Instructor hours cannot exceed 50% of total. Self-study is only eligible from qualified providers, and is capped at 12 hours.
Instructors: Teachers receive credit for three times the number of hours spent on presentation. Repeat instruction of a course is not eligible for further credit.
Partial Credit: Half hours are awarded after the first hour is completed.
College: One semester class hour is equal to 15 CPE units. One quarter class hour is equal to 10 CPE units.
Course Acceptance: CPE credits are awarded for classes obtained from NASBA sponsors.
Ethics: A non-resident may satisfy Wyoming’s requirements by meeting the CPE requirements of their home state where they have their main office. If their home state has no CPE requirements, or if its Ethics requirement is not comparable to that of Wyoming, then the applicant must meet all of the CPE requirements for the state of Wyoming.

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