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CPE Requirements by State

 Click a State on the Map for Board Requirements

Virginia

Board Website
Board Statutes

   


License Renewal Date

Last day of certificate issue month annually

CPE Reporting Period
1/1 to 12/31 over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
2 hours of Virginia specific ethics per year

Other Subject Area Requirements
8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services or compilation services provided for persons or entities located in Virginia.

Credit Limitations

  • Exams: 60 hours maximum in a three year reporting period.
    • 30 hours for passing each section of the CFA (Chartered Financial Analyst) Exam
    • 30 hours for passing the Virginia Bar Exam (or a jurisdiction that has reciprocity with Virginia).  A licensee may only receive CPE credit for passing one Bar Exam.
    • 25 hours for passing each section of the CAIA (Chartered Alternative Investment Analyst) Exam
    • 20 hours for passing each section of the CMA (Certified Management Accountant) Exam
    • 20 hours for passing the Certified Accounts Payable Professional (CAPP) Exam
    • 20 hours for passing the Uniform Investment Adviser Law Examination (Series 65) Exam
    • 20 hours for passing both the qualification exam and the certification exam for the CIMA (Certified Investment Management Analyst) certification
    • 15 hours for passing the CISA (Certified Information Systems Auditor) exam
    • 15 hours for passing the CTP (Certified Treasury Professional) Exam and other exams presented by staff for approval by the Board
  • Instruction: 30 hours maximum in a three year reporting period.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Repeat instruction of the same course is not accepted.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

Other State Policies

  • Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his principal place of business. The principal place of business must have a CPE requirement of at least 120 hours over a three year period including an ethics requirement.
  • Grace Period: January 31 is the deadline for obtaining CPE for the previous calendar year.

Virginia Board of Accountancy

9960 Mayland Drive, Suite 402
Henrico, VA 23233
Phone: 804-367-8505
Fax: 804-527-4409
Email: wade.jewell@boa.virginia.gov

Pennsylvania

Board Website
Board Statutes

License Renewal Date
December 31 on odd numbered years

CPE Reporting Period
1/1 to 12/31 biennially ending on odd numbered years

General Requirement
80 hours
20 hours per year

Ethics Requirement
Four (4) hours

Other Subject Area Requirements
Sixteen (16) hours in Accounting & Auditing
Eight (8) hours in Taxation.

Credit Limitations

  • Instruction: The maximum credit allowed instruction is 40 credits. No repetitions for instructor credits unless the material has substantially changed. Entry level accounting courses do not count for instructors.
  • Published Materials: Credit for published books/articles is limited to 20 credits per instance on a self-declaration basis. The maximum allowed for all Publications combined is 40 credits.
  • Published Materials and Self Study: The maximum credit allowed from self-study and published material combined is 40 credits.
  • Self-Study: The maximum credit allowed for self-study is 40 credits. If the delivery method is non-interactive, only 1/2 of the total credit is granted.

Credit Calculation

  • Instruction: Credit is equal to 3 CPE per 50 minutes of presentation. Preparation time is limited to 2 credits.
  • Partial credit: Credit is allowed in quarter hour increments once the first full hour of credit is earned.
  • University/College Credit: Each semester credit hour earned equals 15 credit hours of CPE; Each quarter credit hour earned equals 10 credit hours of CPE. Non-credit courses: One credit hour of CPE will be given for each 50 minutes of in-class participation.

Other State Policies

Providers of CPE must be approved by one of the following for credit to qualify:

  • The Pennsylvania State Board of Accountancy.
  • The National Registry of CPE sponsors.
  • The accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency.
  • A college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education.

Pennsylvania State Board of Accountancy

2601 North Third St.
Harrisburg, PA 17110
Phone: 717-783-1404
Fax: 717-705-5540
Email: ST-ACCOUNTANCY@state.pa.us

 

Tennessee

Board Website
Board Statutes

License Renewal Date
CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years.

CPE Reporting Period
1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

General Requirement
80 hours
20 hours minimum per year

Ethics Requirement
Two (2) hours from a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

Other Subject Area Requirements

  • At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services.
  • If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
  • If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

Credit Limitations

  • Instructed: The maximum credit for instructors is 50% of total hours.
  • Professional Journals: Credit for reading professional journals and taking an exam on the reading is limited to 20% biennially.
  • Published Materials: For authorship credit, a copy of the published article or book shall be made available to the Board if CPE records are audited. The maximum credit for published articles/books is 50% of total hours.

Credit Calculation

  • Instructed: Instructors may receive up to three hours credit for each hour of class time.
  • Other Certification Exams: Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee's CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board.
  • Partial Credit: Half credits are accepted after the first hour.
  • University/college credit: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

Other State Policies

  • Provider/Sponsor Approval: Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval:
    • Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
    • Universities or colleges recognized under Rule 0020-2-.01
    • Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge
    • Governmental entities
    • Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS)
  • Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.

Home State Exemption
A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction's CPE requirements for renewal are met on the renewal application for Tennessee. If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal in Tennessee. If the licensee’s principal jurisdiction does not have an ethics requirement, then the ethics requirement for Tennessee must be met.

Tennessee State Board of Accountancy

500 James Robertson Parkway
Davy Crockett Tower
Nashville, TN 37243-1141
Phone: 615-741-2550
Fax: 615-532-8800
Email: accountancy.board@tn.gov

Idaho

Board Website
Board Statutes


License Renewal Date

6/30 annually

CPE Reporting Period
1/1 to 12/31 biennially rolling

General Requirement
80 hours, with a minimum of 30 per year and a maximum of 50 per year.

Ethics Requirement
A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho's law and rules during the first calendar year that the license is issued.

Other Subject Area Requirements
None

Credit Limitations

  • Published Materials: Published works may be accepted for credit only if a copy of the published article is submitted with the CPE report for review.

Credit Calculation

  • Instruction: CPE credit for each event is equal to presentation time + preparation time. Preparation time is limited to 2X presentation time. No CPE credit for repeated event unless material has changed.
  • Partial Credit: Half hour credits acceptable after the first hour of credit is earned.

Other State Policies

Idaho typically accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service, provided the course meets Idaho's CPE Standards.

Idaho State Board of Accountancy

PO Box 83720
Boise, ID 83720-0002
Phone: 208-334-2490
Fax: 208-334-2615
Email: kent.absec@isba.idaho.gov

 

Nevada

Board Website
Board Statutes

License Renewal Date
12/31 annually

CPE Reporting Period
1/1 to 12/31 over a two year rolling period

General Requirement
80 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements
8 hours in Accounting and Auditing in each year in which the practitioner planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure compilation or attestation service of a non-governmental agency

Credit Limitations
None

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction within twelve months is only accepted if material is substantially changed and approved by the board.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Exemption: If an applicant for the renewal of a permit to engage in the practice of public accounting is permitted, certified or licensed to engage in the practice of public accounting in another state and resides in that state, the applicant must demonstrate compliance with the continuing education requirements of that state. If the state in which the applicant resides does not have continuing education requirements, the applicant must comply with the requirements of Nevada.

Nevada State Board of Accountancy

1325 Airmotive Way
Suite 220
Reno, NV 89502
Phone: 775-786-0231
Fax: 775-786-0234
Email: cpa@nvaccountancy.com
Board of Accountancy Newsletter

Texas

Board Website
Board Statutes

   


License Renewal Date

Last day of birth month annually

CPE Reporting Period
Ends on last day of the CPA's birth month, over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
4 hour board approved ethics course every 2 years

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: 20 hours maximum per year. Instruction of an introductory level college course is not accepted.
  • Non-Technical Courses: 50% maximum in a three year reporting period.
  • Published Materials: 10 hours maximum per year for authorship.

Credit Calculation

  • Instruction: Credit is equal to three times presentation. Repeat instruction of the same course is only accepted if the material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

Other State Policies

  • Provider Approval: All CPE shall be offered by board registered CPE sponsors.
  • Non-Registered Sponsors: Credit hours earned from sources other than registered sponsors should be submitted on the appropriate form, "Claiming Continuing Professional Education Credits from a Non-Registered Sponsor," justifying the reason the CPE credit hours are being claimed and the benefit to the licensee or the licensee's employer. Licensees may not claim more than fifty percent of their hours from non-registered sponsors in any three year reporting period.

Texas State Board of Public Accountancy

333 Guadalupe
Tower III, Suite 900
Austin, TX 78701-3900
Phone: 512-305-7800
Fax: 512-305-7854
Email: executive@tsbpa.state.tx.us

New Hampshire

Board Website
Board Statutes


License Renewal Date

6/30 triennially, based on last name beginning with: A-F 2017, G-M 2015, N-Z 2016

CPE Reporting Period
7/1 - 6/30 triennially

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instructor credits are limited to 50% of total hours.
  • Published materials: Authorship credits are limited to 50% of total hours.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation.  Preparation is limited to two times presentation.  Repeat instruction within a renewal period is only accepted if material is substantially changed and required preparation time that was more than 25% of the preparation time claimed for the original preparation of the course.
  • Partial credit: Half credits are accepted after first hour.
  • University/college credit: One semester hour equals 15 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 60 credit hours may be carried from one reporting period to the subsequent reporting period.  Carried hours cannot be used to meet the yearly minimum or ethics requirements.

New Hampshire Board of Accountancy

New Hampshire Joint Board
Anna Philbrook Building
121 S. Fruit St.
Concord, NH 03301
Phone: 603-271-2219
Fax: 603-271-8702
Email: Kimberly.Ware@nh.gov

 

New York

Board Website
Board Statutes


License Renewal Date

Triennial based on date of issuance (current) and birth month (prior to 1/1/1993)

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
CPAs have the following options:

  • Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or
  • Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
  • Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.

Ethics Requirement

  • Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.
  • For registered licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.
  • For registered licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.
  • Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: The maximum credit for instructors and articles/books is 50% of total hours. No repetition of courses without significant revisions or new materials for instructor credits
  • Instructed University/college credit: The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.
  • Published Materials: The maximum credit for instructors & articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.

Credit Calculation

  • Instruction: Instructors of formal CPE course offered by a NYS approved CPE provider can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.
  • Instructed University/college credit: CPE credit for teaching a college course is recognized based on 15 CPE credits per credit hour of course delivery. Thus teaching a 3 credit college course would be worth 45 CPE credits.
  • Partial credit: Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
  • University/college credit: University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE.

Other State Policies

  • Provider Approval:
    • Courses taken inside the state of New York must be sponsored by entities registered with the State Board.
    • Courses taken outside the State of New York must be sponsored by entities registered with the State Board or with NASBA.
    • Self Study courses, regardless of physical location, must ALWAYS be taken from a New York State-registered sponsor.
  • Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.

New York State Board for Public Accountancy

State Education Department Division of Professional Licensing Services
89 Washington Avenue, 2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: cpabd@nysed.gov

Hawaii

Board Website
Board Statutes

License Renewal Date
12/31 of odd years

CPE Reporting Period
1/1 to 12/31 biennially, ending in odd-numbered years

General Requirement
80 hours

Ethics Required
4 hours every biennial license renewal

Other Subject Area Requirements
None

Credit Limitations

  • Instructed: The maximum credit allowed for instructors is 40 hours. Credit for teaching the same course is awarded only once during a three-year period.
  • Published Material: The maximum credit allowed for published material is 20 hours.
  • Practice review: The maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is 20 hours.

Credit Calculation

  • Instructed: Credit is given for presentation time only.
  • Practice Review: Credit is calculated at a rate of fifty percent (50%) per hour spent as a reviewer.
  • University/college credit: One quarter hour equals 10 CPE hours; One semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

Other State Policies

  • Provider Approval: Course providers must be one of the following:
    • A non-profit nationally recognized accounting and auditing association
    • An accredited university or college
    • Approved by either the Hawaii Board of Accountancy or another state board of accountancy
    • Approved by NASBA's National Registry of CPE Sponsors
  • Carryover hours:
    • Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.

Hawaii Board of Public Accountancy

Department of Commerce & Consumer Affairs
PO Box 3469
335 Merchant Street (96813)
Honolulu, HI 96801-3469
Phone: 808-586-2696
Fax: 808-586-2874
Email: accountancy@dcca.hawaii.gov

Vermont

Board Website
Board Statutes

License Renewal Date
7/31 on odd years

CPE Reporting Period
8/1 to 7/31 biennially on odd years

General Requirement
80 hours

Ethics Requirement
4 hours

Other Subject Area Requirements
8 hours in Accounting and Auditing

Credit Limitations

  • Instruction: 50% maximum.
  • Published Materials: 25% maximum for authorship.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction is only accepted if material is substantially changed.
  • Partial Credit: Only whole hours are accepted.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

Other State Policies

  • Carryover: 10 hours maximum may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the accounting and auditing or ethics requirements.

Vermont Board of Public Accountancy

Vermont Secretary of State, Office of Professional Regulation
89 Main Street, 3rd Floor
Montpelier, VT 05620-3402
Phone: 802-828-2373
Fax: 802-828-2465
Email: aprille.morrison@sec.state.vt.us

New Mexico

Board Website
Board Statutes

License Renewal Date
Last day of birth month annually

CPE Reporting Period
First day of month following birth month to last day of birth month over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements

  • 96 hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board.
  • 24 hours of CPE sponsored by organizations other than a licensee's firm or employer.

Credit Limitations

  • Instruction: Instruction credits are limited to 60 hours combined with authorship.
  • Meetings: Board meeting attendance is limited to 4 hours.
  • Published Materials: Authorship credits are limited to 60 hours combined with instruction.
  • Reviewer: Firm peer review program participation is limited to 24 hours. Firms having an engagement or report peer review will be allowed up to 12 hours; a system peer review up to 24 hours; and a system peer review at a location other than the firm's office up to 12 hours.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction is only accepted if material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies
None

New Mexico Public Accountancy Board

5200 Oakland NE, Suite D
Albuquerque, NM 87113
Phone: 505-222-9850
Fax: 505-222-9855
Email: accountancy.board@state.nm.us

 

North Carolina

Board Website
Board Statutes

   


License Renewal Date

6/30 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
2 hours. Must be from a sponsor registered with NASBA.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instructor credits are limited to 50% of total hours. Credit shall not be given for instructing an undergraduate level course.
  • Published Materials: Authorship credits are limited to 25% of total hours.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. No credit for repeat instruction during the same year. CPE credit for instructing a graduate level college course shall be given based on the number of credit hours the college gives a student for successfully completing the course.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours. No CPE credit for an audited course.

Other State Policies

  • Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
  • Exemption:
    • A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements.
    • A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

North Carolina State Board of CPA Examiners

1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827
Phone: 919-733-4222
Fax: 919-733-4209
Email: rbrooks@nccpaboard.gov

North Dakota

Board Website
Board Statutes


License Renewal Date

7/31 annually

CPE Reporting Period
7/1 to 6/30 annually

General Requirement
Licensees in public practice
120 hours
20 hours per year

Licensees not in public practice
60 hours
16 hours per year

Ethics Requirement
None required. Ethics courses are encouraged as part of the CPE requirement, but not required.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Repetitious presentations are not allowed for credit.

Credit Calculation

  • Instruction: Credit for teaching is limited to 2 times the credit available for taking the course.
    • University/college: Credit for preparation and instruction is allowed and limited to twice the continuing education course credit available for CPAs or LPAs taking the course.
  • Partial credit: One-half hour increments are allowable for a program that is at least one hour in length.
  • University/college: Credit is calculated at the rate of fifteen hours per semester hour of institutional credit or ten hours per quarter hour of institutional credit.

Other State Policies

  • North Dakota accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
  • To qualify a program must be a formal program of learning which contributed directly to professional competence.

Non-Resident Licensee
Non-resident accountants are exempt from the North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence, provided the state of residence requirements are considered comparable to North Dakota. This exemption is not applicable for CPA residents of Wisconsin, New York and the Virgin Islands.

North Dakota State Board of Accountancy

2701 S. Columbia Road
Grand Forks, ND 58201-6029
Phone: 800-532-5904
Fax: 701-775-7430
Email: ndsba@nd.gov

Nebraska

Board Website
Board Statutes

License Renewal Date
6/30 biennially, odd or even year based on birth year

CPE Reporting Period
1/1 to 12/31 biennially, odd or even year based on birth year

General Requirement
80 hours

Ethics Requirement
4 hours

Other Subject Area Requirements
None

Credit Limitations

  • Committee Meetings: Credit for technical meetings is limited to 16 hours.
  • Firm Meetings: Not accepted unless the program consists of at least 50 minutes of continuous instruction, is conducted by a qualified instructor, and includes an outline of the program with a detailed timeline that was prepared in advance and preserved.
  • Instruction: Instructor credits are limited to 50% of total hours.
  • Peer Review: Peer review programs are limited to 50% of total hours and must be sponsored by a state board or national or state professional society.
  • Personal Development/Communications: Combined credit is limited to 16 hours.
  • Published Materials: Authorship credits are limited to 16 hours.
  • Self-Study: Self-study credits are limited to 50% of total hours.
  • University/College: University/College credits are limited to 50% of total hours.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same material within the renewal period is not accepted. A maximum of 10 credits may be granted for updating material for previously presented courses.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 8 CPE hours; One quarter hour equals 4 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Course Approval: Pre-approval of CPE courses is encouraged through the use of the Board's "Program Qualification Form".

Nebraska State Board of Public Accountancy

PO Box 94725
Lincoln, NE 68509-4725
Phone: 402-471-3595
Fax: 402-471-4484
Email: Dan.Sweetwood@Nebraska.gov

Louisiana

Board Website
Board Statutes

License Renewal Date
The compliance period for continuing professional education is defined as the two-year period starting January 1, 2016 and ending December 31, 2017. Subsequent compliance periods shall be defined as a rolling two-year period ending on December 31 of each year thereafter (i.e. two-year period ending on December 31, 2018 including years 2017 and 2018, then two-year period ending on December 31, 2019 including years 2018 and 2019, and so forth.)

CPE Reporting Period
1/1 to 12/31 biennially

Reporting - The CPE must be reported to the Board no later than January 31 after the end of each December 31 calendar year. Prior to February 1, 2016, the CPE must be reported to the Board no later than January 31 after the end of the December 31 compliance period.

General Requirement
As of January 1, 2016, each certificate holder shall participate in a minimum of 20 hours of continuing professional education (CPE) annually, and at least 80 hours of continuing professional education (CPE) within a rolling two (2) calendar year period defined as the compliance period in §1301.F.1.

Ethics Requirement
2 Hours of Professional Ethics that include a review of the State Board's Rules of Professional Conduct. Refer to State Board's website for additional information on qualifying Ethics courses approved by the Board.

2016 & 2017 all CPA's are exempt from the Ethics requirement.

Other Subject Area Requirements
Certificate holders who participate in one or more attest engagements during the calendar year shall complete at least 20 percent of the required hours in the subject area described in §1307.A.1 in fulfilling the above requirements..

Credit Limitations

  • Instruction: The maximum credit allowed for teaching and preparation cannot exceed 20 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit..
  • Personal development:  excess of 20 hours during a calendar year will be disallowed and cannot be used for CPE credit.
  • Published Materials: Cannot exceed 10 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.
  • Self-Study Non-interactive self-study credit is not accepted.

Credit Calculation

  • College/University Courses: Credit is equal to 15 credits per Semester hour, 10 credits per Quarter hour, and 1 credit per Audit hour.

Other State Policies

  • The board and author shall mutually approve the credits for authored published material.
  • CPE credit may be allowed for the successful completion of exams as may be approved by the board from time to time. Credit will be awarded one time only at a rate of 5 times the length of each exam passed (or exam section passed). The maximum credit allowed for the successful completion of board approved exams will be limited to 20 hours of continuing professional education earned in a calendar year; excess hours in a calendar year cannot be used for CPE credit.

State Board of CPAs of Louisiana

601 Poydras Street, Suite 1770
New Orleans, LA 70130
Phone: 504-566-1244
Fax: 504-566-1252
Email: sitemaster@cpaboard.state.la.us

 

South Dakota

Board Website
Board Statutes


License Renewal Date

8/1 annually

CPE Reporting Period
7/1 to 6/30 over a rolling three year period

General Requirement
120 hours
20 hours per year

Ethics Requirement
None

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college/university courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed.
  • Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. This type of credit is limited to fifty (50%) percent of the hours required in a reporting period.
  • Subject areas: No more than 24 hours of behavioral/motivational courses are permitted in a reportomg period for those engaged in public accounting.

Credit Calculation

  • Instruction: Instructors may receive credit for both preparation and presentation time. Preparation credit is limited to two times the credit available for class participants. For repeat presentations, CPE credit may be claimed only if it can be demonstrated that the learning activity was substantially changed and such change required significant additional study or research.
  • Partial Credit: Half credits are allowed after the first hour of credit is earned.
  • University/college credit: Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

Other State Policies

  • Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.
  • Personal development credits may be acceptable if they maintain or improve a CPA's competence.

Nonresident Certificate Holders Exemption

  • A certificate holder is considered compliant with this state's CPE requirements if the individual meets the continuing professional education requirement for renewal in the state which is their principal place of business. The individual's principal place of business is the location registered as the individual's office on the board records.
  • If the licensee's principal place of business has no continuing professional education requirement for any renewal period, the nonresident must comply with all continuing professional education requirements in this state.

South Dakota Board of Accountancy

301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605-367-5770
Fax: 605-367-5773
Email: nicole.kasin@state.sd.us

District of Columbia

Board Website
Board Statutes

License Renewal Date
12/31 of even years.

CPE Reporting Period
1/1 to 12/31 biennially

General Requirements
80 hours
40 hours per year

Ethics Requirement
Four (4) hours of Professional Ethics

Other Subject Area Requirements
None

Credit Limitations

  • Committee and Firm Meetings: Credit for Committee/Firm Meetings is limited to 25% of the total required credits.
  • Instruction: Credit for Instruction is limited to 50% of the total required credits.
  • Published Material: Credit for preparation of publications is limited to 25 percent. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.

Credit Calculation

  • Instruction: Credit may be claimed for actual preparation time up to two (2) times the class contact hours.
  • Partial Credit: Half hour increments are accepted.
  • University credit: Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

Other State Policies
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA's National Registry of CPE Sponsors or that are QAS approved.

District of Columbia Board of Accountancy

1100 4th Street, SW
Fifth Floor, E500
Washington, DC 20024
Phone: 202-442-4320
Fax: 202-698-4329
Email: jason.sockwell@dc.gov

Delaware

Board Website
Board Statutes

License Renewal Date
6/30 of odd years

CPE Reporting Period
7/1 to 6/30 biennially on odd years

General Requirements
80 hours

Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board.

Other Requirements

  • Eight (8) hours in accounting and auditing; and
  • Eight (8) hours in tax; and
  • Twenty (20) additional credit hours in either accounting, auditing or taxation

Credit Limitations

  • Instruction: The maximum credit allowed for instructors is 50% of the total hours required.
  • Published Materials: The maximum credit allowed for authored/published materials is 20 hours.
  • Self-Study: The maximum credit allowed for self-study is 30% of the total hours required. The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
     

Credit Calculation

  • Instruction: One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No credit for repeat instruction is allowed unless the material has substantially changed.
  • Published Materials: One hour of CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
  • University/College Credit: Academic credit is limited to the following: Each semester hour equals 5 CPE hours; and each hour of non-credit classroom participation equals 1 CPE hour.

Other State Policies

None

Delaware State Board of Accountancy

Cannon Building, Suite 203
861 Silver Lake Blvd. 
Dover, DE 19904
Phone: 302-744-4500
Fax: 302-739-2711
Email: latonya.brown@state.de.us

Florida

Board Website
Board Statutes

   

License Renewal Date
12/31 biennially

CPE Reporting Period
7/1 to 6/30 biennially

General Requirement
80 hours

Ethics Requirement
4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is completed in two modules, then all four hours must be completed with the same provider.

Other Subject Area Requirements

  • 24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2007 Revision, or the Rules of the Auditor General, Chapter 10.550.
  • 20 hours in Accounting-related and/or Auditing-related subjects.

Credit Limitations

  • Accounting or Mathematics: Not accepted if elementary accounting or basic mathematics.
  • Behavioral Subjects: 20 hours maximum.
  • Meetings: Not accepted if business meetings, social functions, or committee service.
  • Published Materials: Not accepted.
  • Self-Study: Sponsors of self-study programs in accounting, auditing, and technical business subjects must be approved by the National Association of State Boards of Accountancy's Quality Assurance Service (QAS).

Credit Calculation

  • Instruction: Credit is equal to two times presentation for the first presentation; one times presentation for the second presentation; and no credit for the third and subsequent presentations. Repeat instruction of material that is substantially changed is considered a first presentation.
  • Partial Credit: Only whole hours are accepted.
  • University/College: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours; non credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Grace Period: Florida certified public accountants who do not meet the requirements by June 30th will be granted an automatic extension until September 15th provided the Florida certified public accountant completes an additional 8 hours in Accounting and Auditing subjects. An automatic extension will be granted until December 31st provided the Florida certified public accountant completes an additional 16 hours in Accounting and Auditing subjects.

Florida Board of Accountancy

1940 North Monroe Street
Tallahassee, FL 32399
Phone: 352-333-2505
Fax: 352-333-2508
Email: veloria.kelly@myfloridalicense.com

Washington

Board Website
Board Statutes

License Renewal Date
4/30 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement
4 hours in board approved ethics and regulations CPE. Ethics that is not board approved may be counted toward the technical and total hour requirement. Click here for a list of approved courses.

Other Subject Area Requirements
None

Credit Limitations

  • Non-technical CPE credit is limited to 24 CPE hours per 3-year period. Non-technical subjects are:  Communication skills; Interpersonal management skills; Leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.
  • Authorship/Publication Requirement - after the first 30 hours, any additional credit will be determined by the Board.
  • For both undergraduate and graduate courses one quarter credit equals 10 CPE credit hours and one semester credit equals 15 CPE credit hours.
  • Practice Review is limited to 64 hours of technical CPE credit each calendar year.
  • Credit for instruction is limited to 72 hours.
  • Half credits are allowed after the first hour.
  • Self-study is allowed full credit if interactive; half credit otherwise.

Other State Policies
Service on the Board's QAR Committee, QAR Team Captain or Reviewer, participation on other Board-approved quality or peer review committees may count for CPE credit.

Washington State Board of Accountancy

PO Box 9131
Olympia, WA 98507-9131
Phone: 360-753-2585
Fax: 360-664-9190
Email: customerservice@cpaboard.wa.gov

 

Kansas

Board Website
Board Statutes

License Renewal Date
6/30 biennially based on certificate number (even number = even years; odd number = odd years)

CPE Reporting Period
7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years)

General Requirement
80 hours (with a minimum of 16 per year if a licensed municipal public accountant)

Ethics Requirement
2 hours in professional ethics relating to the practice of public accountancy

Other Subject Area Requirements
If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing

Credit Limitations

  • Group Internet-Based: Programs must be from sponsors approved by NASBA"s National Registry, the AICPA, or a state society.
  • Instruction: 50% maximum.
  • Personal Development Courses: 30% maximum.
  • Self-Study: Programs must be from sponsors approved by NASBA's National Registry or QAS, the AICPA, or a state society.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction is only accepted if material is substantially changed.
  • Partial Credit: Half credits are acceptable after the first hour.
  • University/College: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours; non credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: 20 hours maximum earned in excess of the 80 hour requirement may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the professional ethics requirement.
  • Exemption: The board may exempt from the continuing education requirements an individual who holds a permit from another state if: (1) The permit holder has a principal place of business located outside the state of Kansas; (2) the permit holder verifies to the board's satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located; and (3) the board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas.

Kansas Board of Accountancy

Landon State Office Building
900 SW Jackson, Suite 556
Topeka, KS 66612-1239
Phone: 785-296-2162
Fax: 785-291-3501
Email: info@ksboa.ks.gov

Wisconsin

Board Website
Board Statutes

License Renewal Date
12/14 of odd years

There is no continuing professional education requirement.
 

Wisconsin Accounting Examining Board

1400 East Washington Avenue
Madison, WI 53703
Phone: 608-266-2112
Fax: 608-267-3816
Email: dsps@wisconsin.gov

 

Oregon

Board Website
Board Statutes

   


License Renewal Date
For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years.

CPE Reporting Period
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

General Requirement
80 hours
24 hours per year

Ethics Requirement
Ethics for First Permit Renewal

  • Four (4) hours in professional conduct and ethics
  • Programs in ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:
    • Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.
    • Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy.
    • The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.
    • Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.

Ethics for Subsequent Permit Renewal

  • Four (4) hours in professional conduct and ethics in any ethics program which meets Oregon's general CPE requirements.
  • If the licensee's principal place of business is not Oregon, they may meet the Oregon ethics requirement by meeting the ethics requirement of the principal place of business. If the principal place of business does not have an ethics requirement, then the licensee must meet Oregon's ethics requirement.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction and Published Materials: The maximum credit for instructors and authorship combined is 50% of total hours. Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only.
  • Non-technical credits: Credit in non-technical subjects is limited to 16 hours and cannot be carried forward.
  • Practice Review: This type of credit is limited to 2 hours per instance and 16 total hours.
  • Self Study: This type of credit must be approved by NASBA's Quality Assurance Service (QAS).

Credit Calculation

  • Instruction: Instructors, discussion leaders, or speakers receive CPE credit for preparation time up to two times the time for presentation, in addition to the time for presentation.
  • Partial Credit: Half credits are allowed after the first hour has been earned.
  • University/college credit: Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 50 minutes credit.

Other State Policies

  • Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee.
  • CPE Credit for State Legislative Joint Ways and Means Committee Members: Licensees who serve as members of the Oregon Joint Ways and Means Legislative Committee shall be allowed to claim a maximum of 16 hours of CPE credit for this service.
  • Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal period.

Municipal Auditors

  • Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. A minimum of 16 hours are required in the following subjects:
    • Audits of state and local governmental units
    • Governmental Accounting and Financial Reporting Standards and updates
    • Generally Accepted Governmental Auditing Standards and updates
    • Single Audit Act and related Office of Management and Budget circulars and supplements
    • Oregon Local Budget Law
    • Minimum standards of audits and reviews of Oregon municipal corporations
  • No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures.

Oregon Board of Accountancy

3218 Pringle Road, S.E. #110
Salem, OR 97302-6307
Phone: 503-378-4181
Fax: 503-378-3575
Email: martin.w.pittioni@oregon.gov

 

Kentucky

Board Website
Board Statutes

License Renewal Date
8/1 Renewal; even license number = even years; odd license number = odd years.

CPE Reporting Period
1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.

General Requirement

  • 80 hours if the CPA worked >3000 hrs
  • 60 hours if the CPA worked <3000 hrs. in a public accounting firm
  • 60 hours if employed in industry, education or government

Ethics Requirement
The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: The maximum credit for instructors is 60% of total hours. Repetitious presentations of the same material is not allowed for credit.
  • Published Materials: The maximum credit for Published articles/books it is 25%.

Credit Calculation

  • Instruction: Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation.

Other State Policies

  • Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy.
  • If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state.

Kentucky Board of Accountancy

332 West Broadway, Suite 310
Louisville, KY 40202-2115
Phone: 502-595-3037
Fax: 502-595-4500
Email: cpa@ky.gov
Board of Accountancy Newsletter

Colorado

Board Website
Board Statutes

   

License Renewal Date
November 30th of odd numbered years

CPE Reporting Period
1/1 to 12/31 biennially ending on odd years
General Requirements
80 hours

Other Subject Area Requirements
None

Ethics Requirement
        * Four (4) hours Ethics
        * No more than two (2) hours may be in Colorado Rules & Regulations - eligible CR&R courses must cover current Colorado Revised Statutes and Board rules and comply with the CR&R Content Outline provided in section 7.8(E) of the Accountancy Rules and Regulations.

Credit Limitations

  • Personal Development: This type of CPE is limited to twenty percent (20%)
  • Published Materials and Instructed: These types of CPE credit combined are limited to fifty percent (50%) of the required CPE in a reporting period.

Other State Policies
Colorado does not pre-approve courses or providers. If both the licensee and the CPE provider comply with the NASBA/AICPA CPE Standards, the continuing education will be accepted as meeting the CE requirements for the Colorado State Board. Sponsors listed on NASBA's National Registry of CPE sponsors comply with the NASBA/AICPA standards and are accepted by the Colorado State Board.

Colorado State Board of Accountancy

Division of Professions and Occupations
1560 Broadway Suite 1350
Denver, CO 80202
Phone: 303-894-7800
Fax: 303-894-2310
Email: dora_accountancyboard@state.co.us

Ohio

Board Website
Board Statutes

License Renewal Date
12/31 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement
3 hours. Must be board approved and cover one of the following areas: Ohio accountancy laws and rules, accountancy laws and rules of another state, professional ethics for CPAs, or ethical philosophy.

Other Subject Area Requirements

  • 24 hours in Accounting or Auditing if work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation.
  • 24 hours in Tax if work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.

Credit Limitations
None

Credit Calculation

  • Instruction: Credit is equal to three times presentation. No credit for preparation. No credit for repeat instruction during the same year.
  • Partial Credit: For live group study, CPE credit can be earned in ten minute increments after the first full hour (fifty minutes) has been earned.  For self-study, CPE credit may be earned in ten minute increments prior to earning the first full hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

Other State Policies

  • Exemption: A non-resident Ohio permit holder may fulfill the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

Accountancy Board of Ohio

77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: 614-466-4135
Fax: 614-466-2628
Email: john.e.patterson@acc.ohio.gov

Oklahoma

Board Website
Board Statutes


License Renewal Date

Last day of birth month annually

CPE Reporting Period
1/1 to 12/31 triennial rolling

General Requirement
120 hours
20 hours per year

Ethics Requirement
Four (4) hours of professional ethics

Other Subject Area Requirements

  • A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA's main area of employment is industry.
  • A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program.

Credit Limitations

  • Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different.
  • Published Materials: Limited 10 hours per calendar year.
  • Self Study: The delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.

Credit Calculation

  • Instruction: Instructors, discussion leaders or speakers receive CPE credit for actual preparation time up to two times the time for presentation.
    • Instructors of university or college courses can claim a maximum of fifteen (15) CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.
  • Partial Credit: Half credits are allowed after the first hour.
  • University/college credit: Each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non-credit courses: Each classroom hour will equal 1 hr CPE.

Other State Policies

  • Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
  • Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.

Oklahoma Accountancy Board

201 NW 63rd Street, Suite 210
Oklahoma City, OK 73116
Phone: 405-521-2397
Fax: 405-521-3118
Email: rross@oab.ok.gov

West Virginia

Board Website
Board Statutes

   


License Renewal Date

6/30 annually

CPE Reporting Period
1/1 to 12/31 over a rolling three-year period

General Requirement
120 hours
20 hours per year

Ethics Requirement
Four (4) hours from a sponsor approved by the Board to provide CPE credit in ethics

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
  • Published Materials: The maximum credit for published articles/books is 60 hours per publication.
  • Subject: Courses in principles of accounting do not count for credit for attendance or instruction.

Credit Calculation:

  • Instruction: Teachers in any approved programs will receive two additional hours credit for study for each hour taught (totaling three hours for each hour taught) for the first time they teach a course.
    • Licensees shall receive 1/2 credit for each hour spent teaching tax courses to VITA volunteers in any three-year rolling period.
  • University/college courses: One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours.

Other State Policies

  • Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.

Non-Residency Requirement
Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of their state of residence. If that state has no CPE requirements, the non-resident licensees must meet the Board's CPE requirements. The state of residence must have CPE standards that are considered substantially equivalent to those of West Virginia.

West Virginia Board of Accountancy

405 Capitol Street, Suite 908
Charleston,  WV 25301-1744
Phone: 304-558-3557
Fax: 304-558-1325
Email: wvboa@mail.wvnet.edu

 

Wyoming

Board Website
Board Statutes


License Renewal Date

12/31 annually

CPE Reporting Period
1/1 to 12/31 over a rolling three-year period

General Requirement
120 hours

Ethics Requirement
Ethics for First Permit Renewal

Four (4) hour Board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit


Ethics for Subsequent Permit Renewal

Four (4) hour Board approved course

Other Subject Area Requirements
80 hours in Code A subjects

Credit Limitations

  • Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period.
  • Instruction: The maximum credit for instructors is 50%, or 60 hours with no repetitions.
  • Published Materials: The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.
  • University/College credit: Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.

Credit Calculation

  • Instruction: Credit is equal to three times the presentation time.
  • Partial Credit: Half credits are accepted after first hour of CPE is earned.
  • University/College credit: Each semester hour equals 15 hours of CPE; each quarter hour equals 10 hours of CPE.

Other State Policies
None

Non-Residency Requirement
A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual's principal office is located.  The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.

Wyoming Board of Certified Public Accountants

325 West 18th Street, Suite 4 
Cheyenne, WY 82002
Phone: 307-777-7551
Email: pamela.ivey@wyo.gov

Utah

Board Website
Board Statutes

License Renewal Date
9/30 on even-numbered years

CPE Reporting Period
1/1 to 12/31 biennially, ending on odd-numbered years

General Requirement
80 hours

Ethics Requirement
None

Other Subject Area Requirements
None

Credit Limitations

  • Committee/Firm Meetings: Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.
  • Instructed: The maximum credit cannot exceed fifty percent (50%) of the CPE requirement.
  • Published Materials: The maximum credit cannot exceed twenty-five percent (25%) of the CPE requirement.

Credit Calculation

  • Instructed: Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.
  • Published Materials: Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication.
  • University/college credit: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. Non credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
  • Partial Credit: Half credits allowed after the first hour.

Utah Board of Accountancy

PO Box 146741
Salt Lake City, UT 84114-6741
Phone: 801-530-6628
Toll-free: 866-275-3675
Fax: 801-530-6511
Email: dansjones@utah.gov

Indiana

Board Website
Board Statutes

   

 

License Renewal Date
6/30 triennially

CPE Reporting Period
1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc.

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements
12 hours in Accounting and Auditing

Credit Limitations

  • Instruction: 50% maximum. Instruction of a college course is not accepted if licensee is a college instructor teaching courses on a daily basis.
  • Meetings: The following do not qualify for CPE credit: meetings conducted during eating periods; business meetings for the election of directors or officers, treasurers' reports, or committee reports; committee work with local, state, and national professional organizations; and firm staff meetings that are oriented toward administrative and housekeeping matters.
  • Self-Study: 50% maximum.
  • University/College: Not accepted unless graduate level course in which licensee earned a grade of "C" or above.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is not accepted.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.


Other State Policies
None

Indiana Board of Accountancy

Indiana Government Center S.
402 West Washington Street,
Room w072
Indianapolis, IN 46204-2246
Phone: 317-234-8800
Fax: 317-233-4236
Email: pla10@pla.in.gov

 

Illinois

Board Website
Board Statutes


License Renewal Date

9/30 triennially

CPE Reporting Period
10/1 to 9/30 triennially

General Requirement
120 hours

Ethics Requirement
4 hours

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instruction credits are limited to 60 hours.
  • Non-Verifiable CPE: Credit for non-verifiable CPE is limited to 60 hours and includes the following:
    • Programs without an approved sponsor
    • Committee Meetings and Technical Meetings*
    • Reading of Published Materials*
    • Consultation with experts or research in an area new to the licensee*
  • Personal Development: Personal development credits are limited to 24 hours.
  • Published Materials: Authorship credits are limited to 30 hours.
  • Self-Study: Self-study credits are limited to 80 hours. Only 60 hours can be from non-interactive self-study.

*This type of CPE is limited to 10 hours and comprises part of the hours allowed as "non-verifiable" CPE.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Preparation time for repeat instruction will only be granted if material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • Self-Study: Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
  • University/College: One semester hour equals 15 CPE hours, and one quarter hour equals 10 CPE hours.


Other State Policies

  • Sponsors: All program sponsors must register with the Board or fall into one of the following categories for automatic approval:
    • The American Institute of Certified Public Accountants (AICPA);
    • The Illinois CPA Society/Foundation (ICPAS/F);
    • A university or college approved by its governing board in the State of Illinois, or equivalent public authority governing board if in another jurisdiction, to award accounting degrees; or
    • The National Association of State Boards of Accountancy (NASBA) and persons, firms, associations, corporations or other groups that are members of NASBA's National Registry of CPE Sponsors or Quality Assurance Service (QAS) Program.

Illinois Department of Financial And Professional Regulation Public Accountancy Section

320 W. Washington Street, 3rd Floor 
Springfield, IL 62786
Phone: 800-560-6420
Fax: 217-782-7645
Email: fpr.prfgroup01@illinois.gov

 

Alaska

Board Website
Board Statutes

License Renewal Date
12/31 of odd years

CPE Reporting Period
1/1 to 12/31 biennially ending on odd years

General Requirements
80 hours, with a minimum of 20 per year

Ethics Requirement
4 hours of Alaska specific ethics and statutes and regulations covering AS 08.04 and 12 AAC 04.

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: 30 hours maximum.
  • Other Organizations' Programs: 16 hours maximum for other accounting, industrial, or professional programs that are not formal, organized, educational programs.
  • Published Material: 20 hours maximum for authorship.
  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction is only accepted if the material is substantially changed.
  • Partial Credit: Only whole hours are accepted.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Grace Period: A licensee who has met the 80 hour requirement but not met the 20 hour per year requirement must complete an additional 8 hours of CPE either before or within 180 days after the license is renewed. The additional 8 hours may not be used to satisfy the CPE requirements for subsequent license renewal.

Alaska Board of Public Accountancy

Dept. of Commerce, Community and Economic Development
Division of Corporations, Business & Professional Licensing
550 West 7th Avenue, Suite 1500
Anchorage, AK 99501
Phone: 907-269-4712
Fax: 907-269-8156
Email: cori.hondolero@alaska.gov

 

 

New Jersey

Board Website
Board Statutes

License Renewal Date
12/31 triennially

CPE Reporting Period
1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc.

General Requirement
120 hours, with a minimum 20 per year

Ethics Requirement
4 hours in New Jersey law and ethics approved by the Board.

Other Subject Area Requirements

  • 72 hours in Technical Subjects: Accounting; Auditing, including but not limited to, review, compilation and attest standards; Business Law; Computer Science; Economics; Finance; Management Advisory Services; Mathematics, Statistics, etc.; SEC Practice; Taxation; and Professional Ethics.  Any of these subjects may be in specialized industries.
  • 60 hours in Didactic Instruction, meaning in-person instruction including interactive telephonic or electronic instruction, but not including videotaped or audio taped instruction.
  • 24 hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function.

Credit Limitations

  • Instruction: 60 hours maximum. An instructor or discussion leader employed as an instructor or discussion leader on a full-time basis cannot obtain continuing professional education credit for instruction.
  • Marketing: Courses related to the development of a licensee's practice or the marketing of services are not accepted.
  • Published Materials: 30 hours maximum for authorship.
  • Reviewer: 60 hours maximum for technical review or peer review program committee participation.
  • Self-Study: 60 hours maximum. Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).
  • University/College: Events shall only receive credit for subject areas that are categorized as technical.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction within the same year is not accepted. Repeat instruction after one year may receive presentation time if material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Providers: Program sponsors must register with the Board. The following are exempt from registering with the Board:
    • Accredited universities or colleges;
    • National and state professional organizations;
    • Federal and state government agencies; and
    • Sponsors registered with the National Association of State Boards of Accountancy (NASBA)

New Jersey State Board of Accountancy

124 Halsey Street, 6th Floor
PO Box 45000
Newark, NJ 07101
Phone: 973-504-6380
Fax: 973-648-2855
Email: madink@dca.lps.state.nj.us

Maine

Board Website
Board Statutes

License Renewal Date
9/30 annually

CPE Reporting Period
10/1 to 9/30 annually

General Requirement
40 hours

Ethics Requirement
4 hours every 3 years

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instruction credits are limited to 50% of total hours.
  • Non-Technical Subjects: Courses in the following subject areas are limited to 50% of total hours: communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.
  • Published Materials: Authorship credits are limited to 50% of total hours.

Credit Calculation

  • Instruction: Credit is equal to 3x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.

Maine Board of Accountancy

Dept. of Professional and Financial Regulation
Office of Professional and Occupational Regulation
35 State House Station
Augusta, ME 04333
Phone: 207-624-8672
Fax: 207-624-8637
Email: catherine.m.carroll@maine.gov

Maryland

Board Website
Board Statutes

   


License Renewal Date

Biennial based on date of issuance

CPE Reporting Period
The two year period prior to the application date for renewal

General Requirement
80 hours

Ethics Requirement
Four (4) hours of professional ethics

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instructor credits are limited to 45 hours in a reporting period.
  • Published Material: Authorship credits are limited to 10 hours for each published article. This type of credit is limited to 40 hours for a reporting period.
  • Peer Review: Credits are limited to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review;12 hours for an engagement review; and 16 hours for a system review.

Credit Calculation

  • Instruction: For a first-time presentation, three credits are granted for each hour of presentation. For repeat presentations in the same reporting period, no credit is given.  For instruction in a College/University course, credit is granted at 15 CPE for each semester hour and 10 CPE for each quarter hour.
  • Partial credit:
    • For Group Study courses, credit is granted in .2 increments once the first full hour of credit is earned.
    • For Interactive Self Study courses, credit is granted in .2 increments.
  • University/college Credit: The CPE earnings rate for a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.

Other State Policies

  • Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement, but can be applied to the Total Hours requirement.
  • It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee's professional competence.
  • The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.
  • The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
  • Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.

Maryland Board of Public Accountancy

500 N. Calvert Street, 3rd Floor
Baltimore, MD 21202-3651
Phone: 410-230-6258
Fax: 410-333-6314
Email: dgring@dllr.state.md.us

Arkansas

Board Website
Board Statutes

License Renewal Date
1/1 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirements
40 hours

  • (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)

Ethics Requirement

  • Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.
  • One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules.  This requirement may be satsfied by completing a web based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.
  • Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.

Other Subject Area Requirements

  • Technical - At least 50% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax.
  • Accounting & Auditing – if performs attest or compilation services, must obtain a 20% of hours in Accounting/Auditing.

Credit Limitations

  • Independent study,self-study and authorship credits: Credits from these types of courses shall not exceed 60% of the total CPE hours required.
  • Independent study: This type of CPE must be approved in advance by the Board.
  • Instruction: Repetition of the same material in the same year will not be granted credit.
    • Instruction for College/University courses: Courses taught must be upper level college courses and may only be used for CPE one time in a three year period.
  • Other Certification Exam courses: CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.
  • Published Material: Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the licensee and was formally accepted for publication in writing prior to the effective date of the renewal period.

Credit Calculation

  • Instruction: A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants.
    • Instruction for College/University courses: Credit for teaching college or university courses is limited to the number of CPE hours available to participants.
  • Partial Credit: Half hour credits are allowed after first hour of credit.
  • University/College credit: Each quarter hour equals 10 CPE hours; Each semester hour equals 15 CPE hours. A non-credit course is computed by contact hours

Other State Policies

  • Program sponsors must be members of NASBA's or the Board's Registry, approved by another State Board, or fall into one of the following categories for automatic approval:
    • AICPA and other national/state CPA professional organizations/associations
    • Accredited universities or colleges
    • Firms, both accounting and industrial offering in-firm education programs
    • Governmental entities
  • Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreations, or foreign language and cultures and other subjects which will not contribute directly to the professional competence of the licensee.

    Arkansas State Board of Public Accountancy

    101 East Capitol, Suite 450 
    Little Rock, AR 72201 
    Phone: 501-682-1520 
    Fax: 501-682-5538 
    Email: james.corley@arkansas.gov
     

Massachusetts

Board Website
Board Statutes

License Renewal Date
6/30 biennially

CPE Reporting Period
7/1 to 6/30 biennially

General Requirement
80 hours

Ethics Requirement
Four (4) hours in professional ethics

Credit Limitations

  • Instruction: The maximum credit allowed for instructors is 50% of total hours required.
  • Published Materials: The maximum credit allowed for authored/published materials is 25% of the total hours required.

Credit Calculation

  • Instruction: Credit for one hour of continuing education will be awarded for each presentation hour completed as an instructor or discussion leader. Two hours of credit for preparation time will be allowed for each presentation hour.
  • Published Materials: The amount of credit so awarded will be determined by the Continuing Education Committee.
  • Self-study: Programs which provide evidence of satisfactory completion may qualify, with the amount of credit to be determined by the Continuing Education Committee.
  • University/College Credit: Academic credit courses are granted 15 CPE hours for each semester hour. Non-credit are granted one CPE hour for each classroom hour.

Other State Policies

None 

Massachusetts Board of Public Accountancy

1000 Washington St., Suite 710
Boston, MA 02118-6100
Phone: 617-727-1806
Fax: 617-727-0139
Email: Victoria.D.Fernandes@state.ma.us

Alabama

State Board Website
State Board Statutes

License Renewal Date
9/30 annually

CPE Reporting Period

 10/01 to 9/30 annually

General Requirement
 
40 hours of CPE is required each fiscal year ending 9/30

Ethics Requirement
 
None

Other Subject Area Requirements
 
8 hours in Accounting and Auditing

Credit Limitations
    •    Behavioral Courses:
Behavioral courses are limited to 8 hours.
    •    Published Materials: Authorship credits are limited to 25% of total hours.
    •    Self-Study: Self-study credits are limited to 50% of total hours.
    •    Technical Meetings: Attendance of technical sessions of chapter meetings of national and state accounting organizations is limited to 8 hours.

Credit Calculation
    •    Instruction: Credit is equal to 2x presentation.  No credit for preparation.  Repeat instruction of the same course is only accepted if material is substantially changed.
    •    Partial Credit: Half credits are accepted after first hour.
    •    University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies
    •    Exemption: A non-resident licensee seeking renewal of an annual permit in this state shall be deemed to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal office is located.  However, this section is applicable only if the principal office state grants reciprocal treatment to its licensees residing in this state.  If a non-resident licensee's principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all the CPE requirements for renewal of an annual permit in this state.

Alabama State Board of Public Accountancy

PO Box 300375
Montgomery, AL 36130-0375
Phone: 334-242-5700
Fax: 334-242-2711
Email: carol.preston@asbpa.alabama.gov

 

Missouri

Board Website
Board Statutes

   


License Renewal Date

9/30 biennially

CPE Reporting Period
1/1 to 12/31 over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
6 hours

Other Subject Area Requirements
None

Credit Limitations
None

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is only accepted if the material is substantially changed.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Exemption: A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. If a non-resident licensee's principal office state has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.

Missouri State Board of Accountancy

PO Box 613
Jefferson City, MO 65102
Phone: 573-751-0012
Fax: 573-751-0890
Email: tom.degroodt@pr.mo.gov

 

 

Minnesota

Board Website
Board Statutes

License Renewal Date
Annually on 12/31

CPE Reporting Period
7/1 to 6/30 triennial rolling

General Requirement
120 hours
20 hours per year

Ethics Requirement
Eight (8) hours in regulatory or behavioral ethics

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: The maximum credit for instructors is 50% of total hours.
  • Published Materials: The maximum credit for published articles and books is 50% of total hours.
  • Instructor lead: At least 24 hours must be obtained from attending instructor-led programs.
  • Subject Area: Personal Development credits are limited to 24 hours.

Other State Policies

Approved Providers for seminar or lecture programs:

  • Programs that will automatically be accepted by the MN Board are presented by:
  • Providers that are on the NASBA Registry of CPE Sponsors
  • The Office of the Legislative Auditor or State Auditor (provided a quality review similar in scope to a system review level quality review conducted on a CPA firm has been completed in the last three years and an unmodified report on such review filed with the board)
  • CPA firms who have had a system review level quality review completed in the last three-years and an unmodified report received
  • Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination
  • Professional organizations recognized by the board as report acceptance bodies (specifically approved by the board)
  • Professional organizations that are approved by another state's board of accountancy

Approved Providers for self-study programs:

  • Providers of Self-Study programs must be approved for the self-study delivery method on the NASBA Registry of CPE Sponsors

Non-Approved Providers: No more than 40% of the required hours can be earned through non-Registry or non-Board approved sponsor/program sources.

Non-Resident Licensee Requirement
A non-resident licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply.

Minnesota State Board of Accountancy

85 East 7th Place, Suite 125
St. Paul, MN 55101
Phone: 651-296-7938
Fax: 651-282-2644
Email: doreen.frost@state.mn.us

California

Board Website
Board Statutes      

  

License Renewal Date
Last day of birth month in odd or even year corresponding to the odd or even year of birth

CPE Reporting Period
Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth

General Requirements
80 hours
20 hour yearly minimum
40 hours in technical subjects
12 hours yearly minimum in technical subjects

Ethics Requirement
Four (4) hours

Regulatory Review Requirement
A two (2) hour, board approved, Regulatory Review course is due every 6 years.

Other Subject Area Requirements

  • Government Auditing: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.
  • Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.
  • Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 4 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for license renewal, but not part of the 24-hour A&A or government CE requirement.
  • Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.

Credit Limitations

  • Ethics: Courses must be at least one hour in length or, if part of a course covering multiple subjects, have an Ethics component that is at least one hour in length.
  • Instruction: The maximum credit for instructors is 50%. Credit for repeat presentations is only allowed if the program material has substantially changed.
  • Nontechnical subjects: Subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management are limited to 50% max.
  • Published materials: The maximum credit for writing articles/books/instructional materials/Uniform CPA exam questions is 25% of the total requirement. Credits for authorship/publications are acceptable as long as the publisher is not under control of the licensee.
  • Self-study: Courses must have an interactive delivery method. Self study courses designed to meet the Regulatory Review requirement must have a final exam and be passed with a score of 90 or above to receive credit toward that requirement.

Credit Calculation

  • Instruction: Credit is equal to actual presentation hours, plus up to two additional hours for actual preparation time for each hour taught.
  • Partial credit: Half credits are accepted after first hour.
  • University/college credit: Academic credit limited to the following: 1 quarter hour equals 10 CE hours; 1 semester hour equals 15 PE hours; and 1 hour non-credit classroom presentation equals 1 CE hour.

Other State Policies

  • Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as credit for accounting and/or auditing.
  • California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, etc.
  • California accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.

California Board of Accountancy

2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832
Phone: 916-263-3680
Fax: 916-263-3674
Email: pbowers@cba.ca.gov

Iowa

Board Website
Board Statutes


License Renewal Date

6/30 annually

CPE Reporting Period
1/1 to 12/31 in the three years preceding the renewal date OR
7/1 to 6/30 in the three years preceding the renewal date (new for 2013 renewals and forward)

  • Licensees must declare which CPE date they are using when they renew
  • Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle

General Requirement
120 hours

Ethics Requirement
Four (4) hours of ethics and rules of professional conduct CPE

Other Subject Area Requirements
Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.

Credit Limitations

  • Certification Exams: Credit for successful completion of Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board can be claimed in the calendar year of the examination and is limited to 50 percent of the total renewal requirement.
  • Dinner/Luncheon/Breakfast Meetings: Credit is limited to 25% of the total hours required and to 2 credits per instance.
  • Firm Meetings: This type of CPE is not accepted.
  • Instruction: Credit is limited to fifty percent (50%) of the hours required.
  • Published Materials: The maximum credit for authorship is 30 hours.
  • Self Study: Credit is limited to fifty percent (50%) of the hours required.
  • Subject areas: Non-technical subject areas are limited to 50% of the hours required.


Credit Calculation

  • Certification Exams: Credit will be allowed at a rate of five times the length of each examination, which is presumed to include all preparation time
  • Instruction: Instructors will be allowed credit for 2 hours of preparation for each hour of actual instruction. Courses must be above elementary level.
  • Partial Credit: Half credits allowed after the first hour.
  • University/College credit: Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

Other State Policies
None

Non-Residency Licensees Requirement
A CPA holding a currently valid license from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.

Iowa Accountancy Examining Board

200 E. Grand, Ste. 350
Des Moines, IA 50309
Phone: 515-725-9024
Fax: 515-725-9032
Email: AccountancyBoard@iowa.gov

 

Michigan

Board Website
Board Statutes

License Renewal Date
12/31 biennially on odd years

CPE Reporting Period
7/1 to 6/30 biennially on odd years

General Requirement
80 hours, with a minimum of 40 per year

Ethics Requirement
2 hours per year

Other Subject Area Requirements
8 hours per year in Accounting and Auditing

Credit Limitations

  • Instruction: 50% maximum (20 hours) per year.
  • Self-Study: 50% maximum (20 hours) per year.

Credit Calculation

  • Instruction: Credit is equal to three times presentation. No credit for repeat instruction within the same year.
  • Partial Credit: Half credits are acceptable after the first hour.
  • University/College: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours; non credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: 40 hours maximum earned in excess of the 40 hour per year requirement may be carried forward into the following year. 8 hours maximum of accounting and auditing may be carried forward into the following year.

Michigan State Board of Accountancy

Dept. of Licensing and Regulatory Affairs
PO Box 30018
Lansing, MI 48909-7518
Phone: 517-241-9288
Fax: 517-373-3085
Email: bcslic@michigan.gov

For CPA Exam related questions, email cpaes-mi@nasba.org.

Georgia

Board Website
Board Statutes

License Renewal Date
12/31 biennially, odd years

CPE Reporting Period
1/1 to 12/31 biennially, odd years

General Requirement
80 hours, with a minimum of 20 per year

Ethics Requirement
None

Other Subject Area Requirements
16 hours in Accounting and Auditing

Credit Limitations

  • Meetings: Dinner, luncheon and breakfast meetings of recognized accounting organizations may qualify when structured as a continuing education program. Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
  • Published Materials: Authorship credits are limited to 25% of total hours

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. No credit for repeat instruction.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimums or accounting and auditing requirements.
  • Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.

    Georgia State Board of Accountancy

    200 Piedmont Ave.
    Suite 1604, West Tower
    Atlanta, GA 30334
    Phone: 404-463-0365
    Email: GSBA@sao.ga.gov

Arizona

Board Website
Board Statutes

License Renewal Date
Last business day of birth month biennially, odd or even year based on birth year

CPE Reporting Period
First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date

General Requirement
80 hours

Ethics Requirement

  • 4 hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects:
    • Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
    • Board statutes and administrative rules.
       

Other Subject Area Requirements

  • 40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services
  • 16 hours in Accounting, Auditing, or Taxation
  • 16 hours in a Classroom or Interactive Webinar setting
     

Credit Limitations

  • Computer Courses: Introductory computer related courses are limited to 20 hours.
  • Instruction: Instructor credits are limited to 40 hours. Instructor credits combined with authorship credits are limited to 40 hours.
  • Published Materials: Authorship credits are limited to 20 hours.
     

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation. Preparation is limited to one times presentation. No credit for repeat instruction.
  • Partial Credit: Credit is granted in half-hour increments once the first full hour of CPE is earned.
  • Published Materials: Must be a minimum of 3,000 words. For each 3,000 words of written material, the author may earn two credit hours.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.
     

Other State Policies
None

Montana

Board Website
Board Statutes

License Renewal Date
12/31 annually

CPE Reporting Period
1/1 - 12/31 triennial rolling

General Requirement
120 hours

Ethics Requirement
2 hours

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instructor credits are limited to 50% of total hours.
  • Published materials: Authorship credits are limited to 25% of total hours.
  • Reviewer: The maximum credit allowed for serving as a report reviewer under the board's profession monitoring program is 16 hours in any given calendar year reporting period. One hour of credit shall be granted per hour spent reviewing reports.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation.  Preparation is limited to two times presentation.  Credit may be claimed only once per course within a three year period.
  • Partial credit: Half credits are accepted after first hour.
  • Self-Study: Formal self study programs shall receive credit equal to the amount granted by the sponsor. Programs are calculated on a 50 minute hour if the sponsor is recognized and approved by NASBA's Registry or NASBA's CPE quality assurance service (referred to as NASBA QAS sponsor). You can view a list of QAS approved sponsors here.All other formal self study receives credit equal to half of the credit amount granted by the sponsor. These programs are calculated on a 100 minute hour.
  • University/college credit: One semester hour equals 15 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.
     

Other State Policies

  • None

Montana Board of Public Accountants

301 S Park
PO Box 200513
Helena, MT 59620-0513
Phone: 406-841-2383
Fax: 406-841-2309
Email: dlibsdpac@mt.gov
Board of Public Accountants Newsletter

Mississippi

Board Website
Board Statutes


License Renewal Date

1/1 annually

CPE Reporting Period
7/1 to 6/30 annually

General Requirement
40 hours

Ethics Requirement
Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations.

Other Subject Area Requirements
None

Credit Limitations

  • Independent study: This type of CPE is not accepted for credit.
  • Personal Development: Courses in this subject area are not accepted for credit.
  • Published Materials: Authorship is based on submission of the published document and a request for the number of credits.
  • Self Study: Courses must be approved by the NASBA QAS program.

Credit Calculation

  • Instruction: Credit is equal to preparation time and is limited to 2 times the actual class presentation time. No repetitions are allowed.
  • University/college credit: Credit is equal to 15 CPE per semester hour; 10 CPE per quarter hour; noncredit classes equal 1 CPE for each hour class attendance.

Other State Policies

  • Carryover: If more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 60 CPE credit hours may be carried over and applied up to 20 hours per year. However, no carry-over credit will be allowed unless obtained within 36 months prior to the beginning of the current compliance period.

Exemption
The board may exempt a non-resident licensee from the continuing education requirements if:

  • The licensee’s primary employment is not in Mississippi but is in a State whose CPE requirements are substantially equivalent to Mississippi’s requirements as determined by the Board.
  • The individual is a licensee in that State of primary employment and reports those CPE credit hours as required, with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met.
  • The licensee must comply with the Mississippi ethics CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement.

Mississippi State Board of Public Accountancy

5 Old River Place, Suite 104
Jackson, MS 39202-3449
Phone: 601-354-7320
Fax: 601-354-7290
Email: executivedirector@msbpa.state.ms.us

 

 

South Carolina

Board Website
Board Statutes


License Renewal Date

1/31 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
6 hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved.

Other Subject Area Requirements
None

Credit Limitations

  • Breakfast/Lunch/Dinner Meetings: Not accepted unless have 50 minutes or more of continuous instruction after completion of meal.
  • Instruction University/College: Instructor credits for teaching university, college, and graduate courses are limited to 25% of total hours. No credit for teaching introductory level courses.
  • Peer Review: Participation in positive enforcement reviews assigned by the Board and service on a qualifying peer review acceptance body is limited to 16 hours.
  • Personal Development: Personal development courses are limited to 20% of total hours.
  • Published Materials: Authorship credits are limited to 25% of total hours.
  • Self-Study: Self-study credits are limited to 50% of total hours. Not accepted unless QAS approved.

Credit Calculation

  • Instruction: Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
  • Instruction University/College: Credit is equal to 10 hours per 3 semester hours (or prorated equivalent) taught. Repeat instruction of a university/college course is only accepted if repeated more than two years later.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Credits earned from peer review, published materials, self-study, or instruction of university/college courses cannot be carried forward. Credits earned in personal development also cannot be carried forward.
  • Daily Maximum: No more than 10 hours of CPE can be earned in a calendar day.
  • Exemption: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

South Carolina Board of Accountancy

110 Centerview Drive-Kingstree
Building (29210)
PO Box 11329
Columbia, SC 29211-1329
Phone: 803-896-4770
Fax: 803-896-4554
Email: cubittd@llr.sc.gov

Rhode Island

Board Website
Board Statutes

License Renewal Date
6/30 triennially

Renewal year is based on the first letter of the last name:

  • A-E(2015, 2018, 2021 etc.)
  • F-M (2016, 2019, 2022 etc.)
  • N-Z (2017, 2020, 2023, etc.)
Renewal application is due by 2/15 to give Board time to process by 6/30, but actual license terms are 7/1-6/30 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement

  • Six (6) hours in subjects devoted to professional ethics every three years:
  • Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.

Other Subject Area Requirements

  • The requirement for a specific number of Accounting and Auditing hours is being eliminated as follows:
    • For reporting periods ending 2013, licensees are required to earn 16 hours of A&A credit.
    • For reporting periods ending 2014, licensees are required to earn 8 hours of A&A credit.
    • For reporting periods ending 2015 and later, there is no A&A requirement.
  • Initial licensees do not have an A&A requirement in their first reporting period.

Credit Limitations

  • Instruction: The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.
  • Personal Development and Marketing: This type of CPE is limited 24 credits per reporting period. This includes the following subject areas:
    • Business Management and Organization
    • Communications
    • Marketing
    • Personnel/HR
    • Personal Development
  • Published materials: Authorship credits are limited to 60 hours over 3 years.
  • Self study: Credits must be QAS approved or interactive and are limited to 80 hours each 3 years.

Credit Calculation

  • Instruction: Equal to presentation time plus preparation time. Preparation time is limited to 2 times presentation time.
  • Partial Credits: Half credits are allowed after the first hour of CPE is earned.

Other State Policies

  • Rhode Island Board accepts courses from approved providers registered with NASBA's National Registry of CPE Sponsors.
  • Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.

Rhode Island Board of Accountancy

1511 Pontiac Ave., 68-2
Cranston, RI 02920
Phone: 401-462-9550
Fax: 401-462-9532
Email: dawne.broadfield@dbr.ri.gov

Connecticut

Board Website
Board Statutes

   

License Renewal Date
12/31 annually

CPE Reporting Period
7/1 - 6/30 annually

General Requirements
40 hours

Ethics Requirement
Four (4) hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.

Other Subject Area Requirements
Eight (8) hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.

Credit Limitations
- Instruction: The maximum credit allowed for serving as an instructor or discussion leader is 20 hours per reporting period. Repetitious presentations are not allowed unless the material is substantially different.
 - Published materials: The maximum credit for published articles and books is 10 hours. Credit for authoring published material is determined by the Board.

Credit Calculation
  - Instruction: Credit is equal to presentation and preparation time, with the amount of preparation time allowed limited to 2 times the presentation time.
  - University/college credit:
    (A) Graduate-level credit courses: (i) Fifteen (15) hours for each credit hour of a semester course; (ii) Twelve (12) hours for each credit hour of a trimester course; (iii) Ten (10) hours for each credit hour of a quarter course.
    (B) Undergraduate-level credit course: (i) Seven and one-half (7 1/2) hours for each credit hour of a semester course; (ii) Six hours for each credit hour of a trimester course; (iii) Five (5) hours for each credit hour of a quarter course.
     Non-credit courses: credit shall be allowed provided the course meets the CPE standards.

Other State Policies
- Connecticut does not pre approve/approve courses.
 - The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
 - Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing ("A&A") requirements.

Connecticut State Board of Accountancy

30 Trinity Street
Hartford, CT 06106
Phone: 860-509-6179
Fax: 860-509-6247
Email: sboa@ct.gov


Click for State Boards of Accountancy Contact  List.            |            Click for Recent & Upcoming CPE Rule Changes:

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For IRS Enrolled Agents / Registered Tax Return Preparers:


Global CPE

IRS — Provider number: EWTFM
Global CPE has entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. Credit earned by EAs and OTRPs will be reported directly to the IRS within 10 Days of each program's completion date. To ensure your CPE hours are reported, update your profile in My Account to indicate you have an EA or OTRP license and PTIN number.  IRS Phone Number: (202) 927-3397 | Website: IRS.gov | CE Contact: Stan Oshinsky
IRS Ethics / Course Approval List


For California Registered Tax Preparers:

Global CPE

California Tax Education Council (CTEC) - Number 6233
Global CPE has been approved by the California Tax Education Council to offer continuing education that meets the standards, guidance and procedures of the California Tax Education Council including Chapter 14 of the California Business and Professions Code.

For Certified Financial Planners™:


Global CPE

Certified Financial Planners™ (CFP® Certificants) - Sponsor number: 4953
Global CPE is a registered continuing education sponsor with the CFP Board. All webcasts and self-study courses covering qualifying financial topics indicate "accepted by CFP Board". Credit earned by CFP professionals will be electronically transmitted to the CFP Board within 10 Days of each program's completion date. To ensure your CPE hours are reported, update your profile in My Account to include your CFP license number and date. CFP Phone Number: (303) 830-7500 | Website: CFP.net
CFP Ethics / Course Approval List


Global CPE

NASBA Sponsor number: 112552
Global CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website
:www.learningmarket.org.



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