cpe requirements by state
Accounting

CPE Requirements by State

Jan 8, 2024 Stefan van Duyvendijk

The accounting profession is dynamic and ever-evolving, requiring professionals to stay abreast of the latest regulations, standards, and industry trends. Continuing Professional Education (CPE) credits are essential for certified public accountants (CPAs) and other accounting professionals to maintain their competence and licenses. These CPE standards are established jointly by the AICPA (American Institute of Certified Public Accountants) and NASBA (National Association of State Boards of Accountancy), and the CPE requirements vary significantly from state to state.

State-Specific CPE Requirements

Below are the CPE requirements by state per NASBA:

  • Alabama
    • Credit requirements:  minimum of 40 hours of CPE annually
    • Other requirements:
      • At least 8 hours must be in Accounting and Auditing
      • Completion of at least 2 hours of Ethics
    • More information: Alabama State Board of Public Accountancy
  • Alaska
    • Credit requirements:  no less than 80 hours of approved continuing education (CE) within the two-year concluding licensing period
    • Other requirements:
      • At least 20 hours completed each of those two years
      • Completion of at least 4 hours of Ethics
    • More information: Alaska State Board of Public Accountancy
  • Arizona
    • Credit requirements: Minimum of  80 hours 
    • Other requirements:
      • 40 hours in Accounting, Auditing, Taxation, Business law, or Management Advisory Services
      • 4 hours in Ethics
    • More information: Arizona State Board of Public Accountancy
  • Arkansas
  • California
    • Credit requirements:  80 hours of CPE every two years
    • Other requirements:
      • A minimum of 20 hours completed during each year of the two-year license renewal period, including 12 hours in technical subject matter
      • Four hours in Ethics 
    • More information: California Board of Accountancy
  • Colorado
  • Connecticut
  • Delaware
    • Credit requirements:  80 hours of CPE, 20 hours per year
    • Other requirements:
      • 4 hours in Ethics
      • 8 hours in Accounting and Auditing
      • 8 hours in Tax
    • More information: Delaware Board of Accountancy
  • Florida
  • Georgia
    • Credit requirements: 80 hours of CPE every two years
    • Other requirements:
      • 16 hours in Accounting and Auditing
      • 20 hours must be earned in each year
    • More information: Georgia State Board of Accountancy
  • Hawaii
  • Idaho
    • Credit requirements: 80 hours of CPE, 30 hours per year
    • Other requirements:
      • A rolling total of 4 hours in Ethics every 2 year CPE cycle
    • More information: Idaho State Board of Accountancy
  • Illinois
  • Indiana
    • Credit requirements: 120 hours of CPE, 20 hours per year
    • Other requirements:
      • 4 hours in Ethics
      • 10% of total hours required in Accounting and Auditing
    • More information: Indiana State Board of Accountancy
  • Iowa
    • Credit requirements: 120 hours of CPE
    • Other requirements:
      • 2 hours in Professional Ethics
    • More information: Iowa Society of CPAs
  • Kansas
    • Credit requirements: 80 hours of CPE
    • Other requirements:
      • 4 hours in Ethics
    • More information: Kansas Society of CPAs
  • Kentucky
    • Credit requirements: 30- 80 hours of CPE depending upon type of Accounting work
    • Other requirements:
      • 2 hours in Ethics if you need 60-80 CPE credits
    • More information: Kentucky Board of Accountancy
  • Louisiana
  • Maine
    • Credit requirements: 40 hours of CPE 
    • Other requirements:
      • 4 hours in Ethics every 3 years
    • More information: Maine Legislature
  • Maryland
    • Credit requirements: 80 hours of CPE every two years
    • Other requirements:
      • 4 hours in Professional Ethics each two-year period
    • More information: Maryland Department of Labor
  • Massachusetts
  • Michigan
    • Credit requirements: 80 hours of CPE, 40 hours per year 
    • Other requirements:
      • 4 hours in Ethics, minimum of 2 hours per year
      • 8 hours per year in Accounting and Auditing
    • More information: Michigan Association of CPAs
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
    • Credit requirements: 80 hours of CPE, 20 hours per year
    • Other requirements:
      • 4 hours in Ethics
      • 8 hours in Accounting and Auditing 
    • More information: Nevada State Board of Accountancy
  • New Hampshire
  • New Jersey
  • New Mexico
  • New York
    • Credit requirements: 24 or 40 hours of CPE annually
    • Other requirements:
      • 24 hours if concentrated in one of the recognized subject areas or 40 if in any combination of recognized subject areas
      • 4 hours in professional Ethics
    • More information: New York State Education
  • North Carolina
  • North Dakota
  • Ohio
    • Credit requirements: 120 hours of CPE every three years
    • Other requirements:
      • Minimum of 20 hours completed each year
    • More information: Accountancy Board of Ohio
  • Oklahoma
    • Credit requirements: 120 hours of CPE, 20 hours per year
    • Other requirements:
      • 4 hours in Ethics
    • More information: Oklahoma Accountancy Board
  • Oregon
    • Credit requirements: 80 hours of CPE, 24 hours per year
    • Other requirements:
      • 4 hours in Professional Conduct and Ethics
    • More information: Oregon Board of Accountancy
  • Pennsylvania
    • Credit requirements: 80 hours of CPE, 20 hours per year
    • Other requirements:
      • 4 hours in Ethics
      • 24 hours in Accounting and Auditing
    • More information: Pennsylvania Institute of CPAs
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
    • Credit requirements: 120 hours of CPE over a three-year reporting period
    • Other requirements:
      • 20 hours must be completed each year
    • More information: Texas Secretary of State
  • Utah
    • Credit requirements: 80 hours of CPE 
    • Other requirements:
      • 1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)
      • 3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, Ethical Dilemmas faced by accounting professionals, or Business Ethics
    • More information: Utah Association of CPAs
  • Vermont
    • Credit requirements: 80 hours of CPE 
    • Other requirements:
      • 4 hours in Ethics
      • 8 hours in Accounting and Auditing
    • More information: Vermont Society of CPAs
  • Virginia
    • Credit requirements: 120 hours of CPE every three years
    • Other requirements:
      • 20 hours must be completed each year
    • More information: Virginia Board of Accountancy
  • Washington
  • West Virginia
  • Wisconsin
    • Credit requirements: 80 hours of CPE, 20 hours per year
    • Other requirements:
      • 3 hours in Ethics
    • More information: Wisconsin Institute of CPAs
  • Wyoming
    • Credit requirements: 120 hours of CPE
    • Other requirements:
      • 4 hours in Ethics
      • 80 hours in Code A subjects
    • More information: Wyoming Board of CPAs

Not all CPE Courses are the Same

The specific differences among accounting CPE courses can vary widely depending on factors such as the provider, course content, format, and focus. When selecting CPE courses, it’s essential to align your choices with your career goals, industry specialization, and regulatory requirements. Researching course options, considering your learning style, and planning your CPE requirements in advance will help you make informed decisions about which courses to pursue. 

Introducing FloQadamy

If you want to enjoy the flexibility of self-study CPE, consider FloQademy, the new kid on the block. 

From the creators of the original series “PBC,” FloQademy aims to deliver engaging, non-boring and useful CPE. 

Here’s the most exciting part about FloQademy: 

  • FloQademy provides 24/7 access
  • FloQademy is completely free of charge
  • FloQademy is NASBA-accredited
  • FloQademy provides centralized credit tracking

With courses designed by former accountants, speakers who are active in the accounting industry, and engaging, real-world experiences, check out FloQademy today.

Stay Informed

Navigating the complex landscape of CPE requirements by state in the US can be a daunting task for accounting professionals. It’s crucial to stay informed about the specific regulations in your state or the state(s) where you hold professional licenses. Failure to meet CPE requirements can result in professional penalties, such as license suspension or revocation.

To ensure compliance and make the most of your CPE efforts, consider the following best practices:

  • Keep detailed records of completed CPE activities.
  • Seek out approved providers and courses that align with your state’s requirements.
  • Plan your CPE activities well in advance to avoid last-minute compliance issues.

In short, while CPE requirements vary significantly across states and professions, they all share a common goal: to ensure that professionals continue to provide high-quality services and remain up-to-date in their respective fields. By understanding and fulfilling your state’s CPE requirements, you can maintain your professional standing and continue to excel in your career.