State CPE Requirements
The CPE Store is NASBA QAS Self-Study approved! Our courses are based on AICPA and state guidelines for formal self-study programs and meet the standards for interactive self-study. Our programs are accepted in ALL 50 STATES! The following states require sponsors to register directly with the state. Our registration number is listed next to the name of the state: HI (#95053), IL (#158-001493), IN (#49500155), NJ (NASBA #103657), NY (#001375), OH (NASBA #103657), PA (NASBA #103657), TX (#006916), VA, WA (#00057). Please note that State Boards of Accountancy have final authority on the acceptance of any course. Contact your State Board if you have any questions regarding their requirements. It is the students’ responsibility to ensure that they select courses which meet their continuing education needs. Note: The CPE Store follows the AICPA/NASBA standards for self-study courses which require that courses expire one year from the date of purchase.
Our NASBA QAS Self-Study Sponsor Number is 103657.
CPA CPE Requirements by State (Complete Guide)
Certified Public Accountants (CPAs) must complete Continuing Professional Education (CPE) each year to maintain their licenses. While the overall structure of CPE is similar nationwide, the specific rules, including the number of hours required, ethics requirements, and reporting periods, vary by state.
This guide provides a general overview of CPA CPE requirements by state and explains how CPAs can stay compliant while maintaining professional knowledge and skills.
What Is CPA Continuing Professional Education (CPE)?
Continuing Professional Education (CPE) consists of structured learning activities that help CPAs maintain competence and stay current with accounting standards, tax law changes, auditing rules, and professional ethics.
CPE programs may include:
- Self-study courses
- Live webinars
- In-person seminars
- Conferences and workshops
- Professional development programs
Most state boards of accountancy require CPAs to complete approximately 40 hours of CPE each year or 120 hours over a three-year reporting period, though specific rules vary.
Key Elements of CPA CPE Requirements
Although state rules differ slightly, most jurisdictions include several common requirements.
Total CPE Hours
Most states require:
- 120 hours every three years, or
- 40 hours annually
Some states allow flexibility in how hours are accumulated, while others impose yearly minimums.
Ethics Requirements
Nearly every state requires CPAs to complete ethics-related CPE during each reporting period. This typically ranges from 2 to 4 hours, although some states require state-specific ethics courses.
Subject Matter Limits
State boards often place limits on certain types of credit. For example:
- Maximum hours for behavioral or personal development courses
- Limits on self-study courses
- Restrictions on nontechnical topics
Carryover Credits
Many states allow CPAs to carry forward excess CPE hours into the next reporting period. However, limits usually apply.
Record Retention
CPAs should keep records of completed CPE courses, certificates, and transcripts for at least 3–5 years, depending on state requirements.
CPA CPE Requirements by State (Overview)
Below is a general overview of CPE requirements across U.S. jurisdictions. CPAs should always confirm requirements with their state board of accountancy.
Alabama CPE Requirements
- 40 CPE hours annually
- Minimum ethics requirement applies
- Carryover permitted with limits
Alaska CPE Requirements
- 80 hours every two years
- Ethics requirement included
- Certain subject restrictions apply
Arizona CPE Requirements
- 80 hours every two years
- Ethics and regulatory topics required
Arkansas CPE Requirements
- 120 hours every three years
- Minimum annual requirement applies
- Ethics requirement included
California CPE Requirements
- 80 hours every two years
- Mandatory ethics hours
- Special requirements for license renewals
Colorado CPE Requirements
- 80 hours every two years
- Ethics training required
Connecticut CPE Requirements
- 120 hours every three years
- Ethics requirement applies
Delaware CPE Requirements
- 80 hours every two years
- Ethics requirement required
Florida CPE Requirements
- 80 hours every two years
- Florida Board-approved ethics course required
Georgia CPE Requirements
- 80 hours every two years
- Ethics course requirement applies
Hawaii CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Idaho CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Illinois CPE Requirements
- 120 hours every three years
- Minimum annual hours required
Indiana CPE Requirements
- 120 hours every three years
- Ethics training requirement
Iowa CPE Requirements
- 120 hours every three years
- Ethics course required
Kansas CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Kentucky CPE Requirements
- 80 hours every two years
- Ethics hours required
Louisiana CPE Requirements
- 80 hours every two years
- Ethics training requirement
Maine CPE Requirements
- 40 hours annually
- Ethics component required
Maryland CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Massachusetts CPE Requirements
- 80 hours every two years
- Ethics requirement required
Michigan CPE Requirements
- 40 hours annually
- Ethics hours required
Minnesota CPE Requirements
- 120 hours every three years
- Ethics requirement applies
Mississippi CPE Requirements
- 120 hours every three years
- Ethics course required
Missouri CPE Requirements
- 120 hours every three years
- Ethics training required
Montana CPE Requirements
- 120 hours every three years
- Ethics requirement applies
Nebraska CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Nevada CPE Requirements
- 80 hours every two years
- Ethics course required
New Hampshire CPE Requirements
- 120 hours every three years
- Ethics requirement applies
New Jersey CPE Requirements
- 120 hours every three years
- Ethics component required
New Mexico CPE Requirements
- 120 hours every three years
- Ethics requirement applies
New York CPE Requirements
- 40 hours annually or 120 hours triennially
- Ethics requirement included
North Carolina CPE Requirements
- 40 hours annually
- Ethics requirement applies
North Dakota CPE Requirements
- 120 hours every three years
- Ethics training required
Ohio CPE Requirements
- 120 hours every three years
- Ethics requirement included
Oklahoma CPE Requirements
- 120 hours every three years
- Ethics training requirement
Oregon CPE Requirements
- 80 hours every two years
- Ethics component required
Pennsylvania CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Rhode Island CPE Requirements
- 120 hours every three years
- Ethics training required
South Carolina CPE Requirements
- 120 hours every three years
- Ethics requirement included
South Dakota CPE Requirements
- 120 hours every three years
- Ethics course required
Tennessee CPE Requirements
- 80 hours every two years
- Ethics training required
Texas CPE Requirements
- 120 hours every three years
- Minimum annual hours required
- Texas ethics course requirement applies
Utah CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Vermont CPE Requirements
- 80 hours every two years
- Ethics component required
Virginia CPE Requirements
- 120 hours every three years
- Ethics training requirement
Washington CPE Requirements
- 120 hours every three years
- Ethics requirement applies
West Virginia CPE Requirements
- 120 hours every three years
- Ethics course required
Wisconsin CPE Requirements
- 80 hours every two years
- Ethics requirement applies
Wyoming CPE Requirements
- 120 hours every three years
- Ethics requirement included
Types of CPE Courses That Qualify
Acceptable CPE topics generally include:
- Accounting and financial reporting
- Auditing and assurance services
- Taxation
- Business law
- Professional ethics
- Technology related to accounting and auditing
Nontechnical topics such as communication or management may qualify but often have limits.
How to Choose the Right CPE Courses
When selecting CPE courses, CPAs should consider:
- State board approval requirements
- Course relevance to their practice area
- Course format (self-study vs live learning)
- Ethics course requirements
Self-study courses are often the most flexible option, allowing CPAs to complete required credits at their own pace.
Staying Compliant With CPE Requirements
To maintain an active CPA license, professionals should:
- Track CPE hours throughout the reporting period
- Complete ethics requirements early
- Maintain documentation for all courses completed
- Review state board updates annually
Failing to meet CPE requirements can result in license suspension or disciplinary action.
Find Approved CPA CPE Courses
If you need approved courses to meet your CPE requirements, browse our complete catalog of self-study courses designed for accounting and tax professionals. Our courses are designed to help CPAs meet state licensing requirements while staying current with important industry developments. View our full course catalog to start earning CPE credits today.
