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CPE planning by jurisdiction

State CPE Guide

Review renewal cycles, general CPE hours, ethics or specialty requirements, NASBA acceptance notes, and official board links for all 50 states and the District of Columbia.

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51
jurisdictions
44
NASBA notes
Official
board links

Questions & answers · Reviewed September 2026

CPA credit and renewal questions

Direct answers to common questions, with links to the relevant program details or primary guidance.

How many CPE hours does a CPA need each year?

There is no single national CPA-hour requirement. Your state board sets the reporting cycle, total hours, any annual minimum, ethics requirements and limits on formats or subjects. For example, Maryland requires 80 qualifying hours in its license period, including four ethics hours; Michigan residents generally need 40 hours in each year of the two-year cycle. Use the state cards and official board links on this page to check your own license.

How much CPE do Michigan CPAs need for license renewal?

For Michigan residents, the board’s renewal guidance requires at least 40 hours in each year of the two-year cycle, including eight hours in accounting and auditing and two hours in professional ethics each year. One of the four ethics hours in the two-year cycle must meet Michigan’s specific requirement. Check the board’s rules for nonresidents, newly licensed CPAs, exemptions and carryover rather than assuming the resident renewal rule covers every situation.

How many CPE hours can a Maryland CPA carry forward?

Maryland allows qualifying hours beyond the 80-hour license-period requirement to carry forward to the next license renewal; its policy does not state a separate annual carryover cap. Excess ethics hours carry as ordinary CE, not as a replacement for the next period’s four required ethics hours. Report earned hours at renewal and retain the board’s carry-forward record. The relevant period is the license cycle, not simply a calendar year.

Can CPAs use CLE credits for CPE?

Sometimes, but legal CLE approval alone does not establish CPA CPE eligibility. The course must meet the CPA board’s rules for subject matter, sponsor, delivery method, attendance and documentation. If a course offers both, use the CPA CPE hours on the certificate; do not convert CLE hours automatically because the hour calculations may differ. Confirm acceptance with each state in which you hold a CPA license.

How do I get CPE credits or offer my own course for credit?

To earn CPE, choose a program accepted by your licensing authority, complete its attendance or assessment requirements, and retain the completion record. To offer a course, follow the applicable state-board sponsor rules and, where appropriate, apply to NASBA’s National Registry. IRS CE providers must use the separate IRS approval process. Purchasing a course or holding a professional license does not automatically authorize someone to award CPE or IRS CE.

How to use this guide

Start with your licensing jurisdiction

  • Review the renewal cycle, reporting period, general hours, and ethics or specialty requirement.
  • Use the official board and rules links before making a final compliance decision.
  • Confirm that each course format, field of study, and sponsor is accepted by your board.

All jurisdictions

State CPE requirements

51 shown

AL

Alabama

NASBA acceptance noted
License renewal
9/30.
General CPE
40 hours.
Ethics or specialty
8 hours in Auditing and Accounting.
AK

Alaska

NASBA acceptance noted
License renewal
12/31, odd numbered years.
General CPE
80 hours biennially; 20 per year minimum.
Ethics or specialty
4 hours. 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.
AZ

Arizona

Verify sponsor acceptance
License renewal
Based on birth year. Last business day of your birth month, biennially, odd or even based on your year of birth.
General CPE
80 hours biennially.
Ethics or specialty
4 hours. Employer or co-worker cannot offer instruction. Ethics content must include at least one hour from each of the following subject areas: accounting practice ethics and the AICPA Code of Professional Conduct; and ethics related to boards and administrative regulations. Arizona also requires 40 hours in a combination of Accounting, Auditing,…
AR

Arkansas

NASBA acceptance noted
License renewal
1/1, annually.
General CPE
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 or specialty
4 hours in professional conduct 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…
CA

California

NASBA acceptance noted
License renewal
Last day of month of birth, biennially, according to birth year.
General CPE
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 or specialty
4 hours. Ethics-related hours must come from providers registered with the California Board. 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…
CO

Colorado

NASBA acceptance noted
License renewal
11/30, biennially, odd years.
General CPE
80 hours.
Ethics or specialty
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).
CT

Connecticut

NASBA acceptance noted
License renewal
12/31, annually.
General CPE
40 hours.
Ethics or specialty
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. 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…
DE

Delaware

NASBA acceptance noted
License renewal
6/30, biennially, odd numbered years.
General CPE
80 hours.
Ethics or specialty
4 hours in a Board approved course focused on Delaware ethics. 8 hours from Accounting and Auditing. 8 hours in Tax. 20 hours additional in either Accounting, Auditing, or Tax.
DC

District of Columbia

NASBA acceptance noted
License renewal
12/31, biennially, even years.
General CPE
80 hours. 40 per year, minimum.
Ethics or specialty
4 hours of Professional Ethics.
FL

Florida

NASBA acceptance noted
License renewal
12/31, biennially.
General CPE
80 hours.
Ethics or specialty
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. 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…
GA

Georgia

NASBA acceptance noted
License renewal
12/31, biennially, every odd year.
General CPE
80 hours. Minimum of 20 per year.
Ethics or specialty
16 hours in Auditing and Accounting. 15 hours max 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.
HI

Hawaii

NASBA acceptance noted
License renewal
12/31, biennially, odd years.
General CPE
80 hours.
Ethics or specialty
4 hours biennially. Up to 40 hours of credit can be carried over to the next reporting period.
ID

Idaho

NASBA acceptance noted
License renewal
6/30.
General CPE
80 hours biennially. No more than 50 and no less than 30 per year.
Ethics or specialty
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.
IL

Illinois

NASBA acceptance noted
License renewal
9/30 every three years.
General CPE
120 hours.
Ethics or specialty
4 hours.
IN

Indiana

NASBA acceptance noted
License renewal
6/30 triennially.
General CPE
120 hours, minimum of 20 per year.
Ethics or specialty
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). 10% of total hours minimum from Accounting and Auditing.
IA

Iowa

NASBA acceptance noted
License renewal
6/30.
General CPE
120 hours.
Ethics or specialty
4 credits, Ethics and Rules of Professional Conduct. 8 units in Accounting and Auditing if licensee supervises and/or signs compilation records on financial statements. 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…
KS

Kansas

Verify sponsor acceptance
License renewal
6/30 biennially, based upon certificate number (even years for even certificate numbers; odd years for odd certificate numbers).
General CPE
80 hours, with no less than 16 per year for licensed municipal public accountants.
Ethics or specialty
2 hours as related to the practice of accountancy. 8 hours minimum per year in municipal accounting and auditing if licensee is a licensed municipal accountant. 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.
KY

Kentucky

Verify sponsor acceptance
License renewal
8/1 biennially, determined by license number (even number = even years; odd number = odd years).
General CPE
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 or specialty
2 units. 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.
LA

Louisiana

NASBA acceptance noted
License renewal
12/31 yearly.
General CPE
80 units biennially, minimum of 20 per year.
Ethics or specialty
2 credits, including a review of the state Board's Rules of Professional Conduct. 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.
ME

Maine

NASBA acceptance noted
License renewal
9/30 yearly.
General CPE
40 credits.
Ethics or specialty
4 units every 3 years. 20 hours max can be carried over to the following year, but cannot be applied to the ethics requirement.
MD

Maryland

NASBA acceptance noted
License renewal
Biennial on day of issuance.
General CPE
80 credits.
Ethics or specialty
4 units. 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.
MA

Massachusetts

NASBA acceptance noted
License renewal
6/30 every two years.
General CPE
80 units.
Ethics or specialty
4 units.
MI

Michigan

NASBA acceptance noted
License renewal
12/31, biennially, odd years.
General CPE
80 hours, minimum of 40 per years.
Ethics or specialty
2 units. 8 units annually in Accounting and Auditing. 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.
MN

Minnesota

NASBA acceptance noted
License renewal
12/31 annually.
General CPE
120 hours, minimum of 20 per year.
Ethics or specialty
8 hours in Regulatory or Behavioral. 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…
MS

Mississippi

Verify sponsor acceptance
License renewal
1/1, annually.
General CPE
40 units.
Ethics or specialty
4 units in Ethics, Public Accountancy Law, and Professional Conduct. At least 1 unit must focus on Mississippi Public Accountancy Law. 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…
MO

Missouri

NASBA acceptance noted
License renewal
9/30 every 2 years.
General CPE
120 units, 20 per year minimum.
Ethics or specialty
6 units. 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.
MT

Montana

NASBA acceptance noted
License renewal
12/31 annually.
General CPE
120 units.
Ethics or specialty
2 units.
NE

Nebraska

NASBA acceptance noted
License renewal
6/30, biennially, based on birth year (even number birth year means even year biennial renewal, etc).
General CPE
80 units.
Ethics or specialty
4 units.
NV

Nevada

NASBA acceptance noted
License renewal
12/31 annually.
General CPE
80 units, 20 per year minimum.
Ethics or specialty
4 units. 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. If an applicant is licensed in another state and resides in that state, they may renew their…
NH

New Hampshire

NASBA acceptance noted
License renewal
6/30 triennially; year is determined by first letter of last name: 2017, A-F; 2015, G-M; 2016, N-Z.
General CPE
120 units, minimum of 20 each year.
Ethics or specialty
4 units, 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.
NJ

New Jersey

NASBA acceptance noted
License renewal
12/31 every three years.
General CPE
120 units, with a minimum of 20 each year.
Ethics or specialty
4 unit requirement in New Jersey Law and Ethics. Ethics content must be approved by the Board. 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…
NM

New Mexico

NASBA acceptance noted
License renewal
Last day of applicant's birth month, annually.
General CPE
120 units, no less than 20 per year.
Ethics or specialty
4 units. 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.
NY

New York

NASBA acceptance noted
License renewal
Every 3 years, based on the date of issuance.
General CPE
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 or specialty
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.…
NC

North Carolina

NASBA acceptance noted
License renewal
6/30 yearly.
General CPE
40 units.
Ethics or specialty
2 units. Must come from a NASBA-registered provider. 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…
ND

North Dakota

NASBA acceptance noted
License renewal
7/31 annually.
General CPE
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 or specialty
None required, though licensees are encouraged to pursue classes in 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…
OH

Ohio

NASBA acceptance noted
License renewal
12/31 every 3 years.
General CPE
120 units, with a minimum of 20 per year.
Ethics or specialty
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. 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…
OK

Oklahoma

Verify sponsor acceptance
License renewal
Last day of the applicant's birth month, yearly.
General CPE
120 units, minimum of 20 per year.
Ethics or specialty
4 units of Ethics required. 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…
OR

Oregon

NASBA acceptance noted
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.
General CPE
80 units, with a minimum of 24 per year.
Ethics or specialty
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…
PA

Pennsylvania

NASBA acceptance noted
License renewal
12/31, biennially, odd years.
General CPE
80 units, with a minimum of 20 per year.
Ethics or specialty
4 units. A minimum of 16 units must come from Auditing and Accounting. A minimum of 8 units must come from Taxation.
RI

Rhode Island

NASBA acceptance noted
License renewal
6/30 every 3 years.
General CPE
120 units.
Ethics or specialty
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.
SC

South Carolina

Verify sponsor acceptance
License renewal
1/31 yearly.
General CPE
40 credits.
Ethics or specialty
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…
SD

South Dakota

NASBA acceptance noted
License renewal
Annually on 8/1.
General CPE
120 credits, with a minimum of 20 per year.
Ethics or specialty
None. 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…
TN

Tennessee

NASBA acceptance noted
License renewal
Biennially on 12/31 based on license number: even license number, even years; odd license number, odd years.
General CPE
80 units, 20 minimum per year.
Ethics or specialty
2 units from a state-focused course, approved by the Board. 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…
TX

Texas

NASBA acceptance noted
License renewal
Annually on the last day of the applicant's month of birth.
General CPE
120 hours, minimum of 20 each year.
Ethics or specialty
4 hours required biennially from a provider registered with the state Board.
UT

Utah

NASBA acceptance noted
License renewal
9/30 biennially, even years.
General CPE
80 hours.
Ethics or specialty
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.
VT

Vermont

NASBA acceptance noted
License renewal
7/31, biennially, odd years.
General CPE
80 hours.
Ethics or specialty
4 hours. 8 hours in Auditing and Accounting. 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.
VA

Virginia

NASBA acceptance noted
License renewal
Annually on the last day of the issuing month of the certificate.
General CPE
120 hours, minimum of 20 yearly.
Ethics or specialty
2 hours annually of Ethics specific to Virginia. All Ethics course providers must register with the state Board. If the applicant works in attest or compilation, 8 hours minimum of Attest and/or Compilation Services. 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…
WA

Washington

NASBA acceptance noted
License renewal
4/30 every three years.
General CPE
120 hours.
Ethics or specialty
4 hours in Ethics, approved by the Board.
WV

West Virginia

NASBA acceptance noted
License renewal
6/30 yearly.
General CPE
120 hours, minimum of 20 annually.
Ethics or specialty
4 hours of Board-approved 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…
WI

Wisconsin

Verify sponsor acceptance
License renewal
12/14, biennially, odd years. There are no Continuing Professional Education requirements for Wisconsin.
General CPE
See official board
Ethics or specialty
No separate ethics requirement is stated in the source guide.
WY

Wyoming

NASBA acceptance noted
License renewal
12/31 yearly.
General CPE
120 hours.
Ethics or specialty
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. 80 hours in Code A subjects. A non-resident may satisfy…

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