What is CPE?
Continuing Professional Education (CPE) is a requirement for CPAs to maintain their designation. It’s designed so CPAs maintain a high standard of professional excellence by keeping up to date with regulatory changes, industry development, and the future of the profession.
What are my CPE requirements?
CPE requirements vary per state, district, or territory. Find your state requirements below.
Are there exceptions for meeting CPE requirements?
Yes. These include but aren’t limited to financial hardship, sick leave, or active duty in the armed forces. All requests for exceptions should be addressed to your state board in writing. Final decisions vary based on your state, district, or territory.
What makes learning material CPE?
CPE Providers like LumiQ must be registered with the National Association of State Boards of Accountancy as a sponsor of Continuing Professional Education.
A
ALABAMA
Reporting Period: Annual – October 1 to September 30
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period:
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]:
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Personal Development maximum of 12 credits per year
Delivery Method: No special requirements.
Last Updated: 10/31/22
ALASKA
Reporting Period: Biennial - Every odd year, January 1 to December 31
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study:
Delivery Method: CPAs can acquire all 80 credits through self-study courses
Last Updated: 10/31/22
ARIZONA
Reporting Period: Biennial – period ends on last day of your birth month. Odd/even reporting year based on birth year (Example: Born June 15, 1990. Licensed in 2020. Reporting period is: July 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 16
[per reporting period]: 2
Fields of Study: Accounting, Audit and/or Tax
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Classroom & Live Interactive Webinar maximum of 16 credits per reporting period.
Last Updated: 10/31/22
ARKANSAS
Reporting Period: CPAs can choose between two two options, either 40 hours each year or 120 hours every three years. Deadline December 31.
Total Hours Per Reporting Period:40 or 120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 in every 36 month cycle
Public Accounting Requirements:
Minimum Hours: 16 for 40 hour option, 48 for 120 hour option
[per reporting period]:
Fields of Study: Accounting/Attest, Accounting Ethics, or Taxation
Special Requirements:
Fields of Study: GROUP STUDY: Minimum of 8 hours based on 40-hour rule or 24 hours based on 120-hour rule is required. CONTENT: For those not engaged in the practice of public accountancy, the minimum required Accounting/Attest, Accounting Ethics, or Taxation is 8 hours under the 40-hour rule or 24 hours based on the 120-hour rule.
Delivery Method:
Last Updated: 10/31/22
C
CALIFORNIA
Reporting Period: Biennial – period ends on last day of your birth month. Odd/even reporting year based on birth year (Example: Born June 15, 1990. Licensed in 2020. Reporting period is: July 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 24
[per reporting period]: 3
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Technical Content should be 50% of your total credits. Non-technical content should be your other 50%. Personal Growth is not acceptable as CPE. Fraud Content minimum 4 credits per reporting period.
Delivery Method: Minimum 90% Qualified Assessment (Final Exam) Pass Rate.
Last Updated: 10/31/22
COLORADO
Reporting Period: Biennial – Begins January 1 of every even year and ends December 31 of the following year. (Example: January 1, 2020 – December 31, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: No minimum requirements for public accounting.
[per reporting period]: N/A
Fields of Study: N/A
Special Requirements:
Fields of Study: Personal Development maximum of 16 credits every reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
CONNECTICUT
Reporting Period: Annual – July 1 to June 30
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: No special requirements.
Last Updated: 10/31/22
D
DELAWARE
Reporting Period: Biennial, every odd year, July 1 to June 30
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: 8 hours of Accounting/Auditing per cycle 8 hours of Taxation per cycle
Delivery Method:
Last Updated: 10/31/22
DISTRICT OF COLUMBIA
Reporting Period: Biennial – Begins January 1 of every even year and ends December 31 of the following year. (Example: January 1, 2020 – December 31, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: No minimum requirements for public accounting.
[per reporting period]: N/A
Fields of Study: N/A
Special Requirements:
Fields of Study: Personal Development maximum of 20 credits every reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
F
FLORIDA
Reporting Period: Biennial – July 1 to June 30 in conjunction with your CPA license renewal.
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 2
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Behavioral Topics maximum of 20 credits every reporting period.
Delivery Method: Minimum 80% Qualified Assessment (Final Exam) Pass Rate.
Last Updated: 10/31/22
G
GEORGIA
Reporting Period: Begins January 1 of every even year and ends December 31 of the following year. (Example: January 1, 2020 – December 31, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: None required.
Public Accounting Requirements:
Minimum Hours: 16
[per reporting period]: 2
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: No special requirements.
Last Updated: 10/31/22
GUAM
Reporting Period: Triennial - January 1 to December 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 6
Special Requirements:
Fields of Study: 30 hours in Auditing and Accounting per period
Delivery Method:
Last Updated: 10/31/22
H
HAWAII
Reporting Period: Biennial, every odd year, January 1 to December 31
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study:
Delivery Method: All CPE can be acquired through self-study
Last Updated: 10/31/22
I
IDAHO
Reporting Period: Biennial - January 1 to December 31. Minimum 30 hours per year, Maximum 50 hours per year
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study:
Delivery Method: CPAs can acquire all 80 credits through self-study courses
Last Updated: 10/31/22
ILLINOIS
Reporting Period: Triennial – October 1 to September 30 (starting 2021, ending 2024)
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: No minimum requirements for public accounting.
[per reporting period]: N/A
Fields of Study: N/A
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Self study maximum of 80 credits every reporting period. Non-verifiable credits maximum of 60 credits every reporting period.
Last Updated: 10/31/22
INDIANA
Reporting Period: Triennial – January 1 to December 31 in conjunction with initial/renewal application approval.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 12
[per reporting period]: 3
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Self study maximum of 60 credits every reporting period.
Last Updated: 10/31/22
IOWA
Reporting Period: Triennial – January 1 to December 31 in conjunction with initial/renewal application approval.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 3
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Financial Statement Preparatory Course minimum 1 credit every reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
K
KANSAS
Reporting Period: Biennial from July 1st to June 30. Odd/even reporting year based on year the year of your licensure. (Example: Licensed in 2020. Reporting period is: July 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Public Accounting Requirements:
Minimum Hours: 16
[per reporting period]: 2
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Personal Development maximum of 24 credits per reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
KENTUCKY
Reporting Period: Biennial – January 1 to December 31. Odd/even reporting year based on year the year of your licensure. (Example: Licensed in 2020. Reporting period is: January 1, 2020 to December 31, 2022)
Total Hours Per Reporting Period:Public Practice: 80 credits | Industry: 60 credits
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Technical Content must be minimum 50% of total credits required. Personal development maximum of 20% of credits per reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
L
LOUISIANA
Reporting Period: Biennial – January 1 to December 31. 2 Year Rolling Period.
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 3
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Personal Development maximum of 20 credits per year.
Delivery Method: No special requirements.
Last Updated: 10/31/22
M
MAINE
Reporting Period: Annual - October 1 to September 30
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 every 3 years
Special Requirements:
Fields of Study: Chapter 5 (9) (C) (4) (a): The following subject matters are acceptable without limitation: i. Accounting, Auditing and Ethics, ii. Specialized Accounting Areas of Industry, iii. Administrative Practices, iv. Taxation, v. Management Services Chapter 5 (9) (C) (4) (b): Credit for the following subject matters may not exceed 50% of the hours required by this chapter: i. Communication Arts, ii. Mathematics, Statistics, Probability and Quantitative Applications in Business, iii. Economics, iv. Business, Securities and Administrative Law, v. Human Resources Policies, vi. Computer Software Applications. Areas other than those listed above may be acceptable if the licensee can demonstrate to the Board that they contribute to the licensee's professional competence
Delivery Method:
Last Updated: 10/31/22
MARYLAND
Reporting Period: Biennial – Based on date of licensure issuance. (Example: Licensed in March 20, 2020. Reporting period is: March 20, 2020 to March 20, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 02/26/22
MASSACHUSETTS
Reporting Period: Biennial – July 1 to June 30 in conjunction with your license renewal.
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 02/26/22
MICHIGAN
Reporting Period: Biennial – July 1 to June 30. Odd/even ending based on your license was issued. (Example: Licensed in August 2020. Reporting period is: August 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Maximum 25% of all credits from Self-Study programs
Last Updated: 10/31/22
MINNESOTA
Reporting Period: Triennial – Rolling 3 year beginning your initial licensed year, July 1 to June 30.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 8
Special Requirements:
Fields of Study: Technical Content minimum 60 credits every reporting period.
Delivery Method: Group & Blended Learning programs maximum 24 credits every reporting period.
Last Updated: 10/31/22
MISSISSIPPI
Reporting Period: Annual - July 1 to June 30
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 hours every three years
Special Requirements:
Fields of Study: No more than 20 hours CPE credit for personal development courses in each period.
Delivery Method:
Last Updated: 10/31/22
MISSOURI
Reporting Period: Annual – January 1 to December 31.
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Last Updated: 02/26/22
MONTANA
Reporting Period: Triennial - January 1 to December 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Special Requirements:
Fields of Study: At least 60 hours in Technical Courses
Delivery Method: CPAs can acquire all 120 credits through self-study courses
Last Updated: 10/31/22
N
NEBRASKA
Reporting Period: Biennial - January 1 to December 31
Total Hours Per Reporting Period: 80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 03/15/22
NEVADA
Reporting Period: Biennial - January 1 to December 31
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 03/15/22
NEW HAMPSHIRE
Reporting Period: Triennial - July 1 to June 30, reporting year is based on last name (A-F,G-M,N-Z)
Total Hours Per Reporting Period: 120. Up to 60 hours of CPE in excess of the required 120 hours may be carried over to the next succeeding triennial period only.
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 03/15/22
NEW JERSEY
Reporting Period: Triennial – current period January 1 2021 to December 31, 2023.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 24
[per reporting period]: 3
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Technical Content should be, at minimum 50% of reported credits.
Delivery Method: No special requirements.
Last Updated: 10/31/22
NEW MEXICO
Reporting Period: Triennial - period ends on last day of your birth month.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: Minimum of 96 of the 120 hour requirement must be in Technical Courses
Delivery Method:
Last Updated: 10/31/22
NEW YORK
Reporting Period: Annual – January 1 to December 31.
Total Hours Per Reporting Period:40 (multiple fields of studies) or 24 (one field of study)
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period:
Special Requirements:
Fields of Study: Only 7 Field of Studies accepted in New York.
Delivery Method: No special requirements.
Last Updated: 10/31/22
NORTH CAROLINA
Reporting Period: Annual – January 1 to December 31.
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 1
Last Updated: 02/26/22
NORTH DAKOTA
Reporting Period: Triennial - July 1 to June 30
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 6
Special Requirements:
Fields of Study:
Delivery Method: CPAs can acquire all 120 credits through self-study courses
Last Updated: 10/31/22
O
OHIO
Reporting Period: Triennial – January 1 to December 31.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: No ethics requirements.
Public Accounting Requirements:
Minimum Hours: 24
[per reporting period]: 3
Fields of Study: Accounting, Audit, Tax (any combination)
Last Updated: 10/31/22
OKLAHOMA
Reporting Period: Annual – January 1 to December 31. Report the following year on the last calendar day of your birth month. (Example: Birthday is May 27. Report CPE compliance May 31st of the following year.)
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting, Audit and/or Tax
Special Requirements:
Fields of Study: Industry: Minimum 72 credits during the reporting period in subjects related to Public Accounting.
Delivery Method: No special requirements.
Last Updated: 10/31/22
OREGON
Reporting Period: Biennial – July 1 to June 30. Reporting period ends every odd year (Example: Licensed in August 2020. Current reporting period is August 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: Non-Technical Content maximum 16 credits every reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
P
PENNSYLVANIA
Reporting Period: Biennial – January 1 to December 31. Reporting period ends every odd year (Example: Licensed in August 2020. Current reporting period is August 1, 2020 to June 30, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Public Accounting Requirements:
Minimum Hours: 24
[per reporting period]: 2
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Self Study format maximum 40 credits every reporting period.
Last Updated: 10/31/22
PUERTO RICO
Reporting Period: Triennial - August 1 to July 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 3
Special Requirements:
Fields of Study: Minimum 40 CPE hours should be in the subject area of accounting, auditing and taxes. 28 hours must be in Accounting and Auditing and 12 hours must be in Taxes or 28 hours must be in Taxes and 12 hours must be in Accounting and Auditing. Maximum of 24 credits in each period from personal development or communication courses.
Delivery Method:
Last Updated: 10/31/22
R
RHODE ISLAND
Reporting Period: Triennial - July 1 to June 30
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 6
Special Requirements:
Fields of Study: 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 Communications and Marketing Marketing Personnel/HR Personal Development
Delivery Method: Self study maximum of 80 credits every reporting period.
Last Updated: 10/31/22
S
SOUTH CAROLINA
Reporting Period: Annual – January 1 to December 31.
Total Hours Per Reporting Period:40
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 6 credits every rolling 3 years
Special Requirements:
Fields of Study: Personal Development maximum of 8 credits per year.
Delivery Method: Self study format maximum 20 credits per year.
Last Updated: 10/31/22
SOUTH DAKOTA
Reporting Period: Triennial - July 1 to June 30
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: No ethics requirements.
Special Requirements:
Fields of Study: No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.
Delivery Method:
Last Updated: 10/31/22
T
TENNESSEE
Reporting Period: Biennial – January 1 to December 31. Odd/even reporting year based on year the year of your licensure. (Example: Licensed in 2020. Reporting period is: January 1, 2020 to December 31, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Public Accounting Requirements:
Minimum Hours: 20
[per reporting period]: 2
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: Technical Content minimum 40 credits every reporting period.
Delivery Method: No special requirements.
Last Updated: 10/31/22
TEXAS
Reporting Period: Triennial – Period begins on date of license issuance. Ends last day of your birth month. (Example: Licensed in April 2, 2020. Birthday is: August 2, 1990. Reporting period is: April 2, 2020 to August 31, 2023).
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: Non-Technical Content maximum 50% of reported credits.
Delivery Method: No special requirements.
Last Updated: 10/31/22
U
UTAH
Reporting Period: Biennial – January 1 to December 31. Reporting period ends every even year.
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 3
Last Updated: 02/26/22
V
VERMONT
Reporting Period: Biennial - every odd year, August 1 to July 31
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: At least 8 hours in Accounting or Auditing
Delivery Method: CPAs can acquire all 80 credits through self-study courses
Last Updated: 10/31/22
VIRGIN ISLANDS
Reporting Period: Triennial - January 1 to December 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 03/15/22
VIRGINIA
Reporting Period: Triennial – rolling 3 calendar year.
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 2
Public Accounting Requirements:
Minimum Hours: 8
[per reporting period]: 1
Fields of Study: Accounting and/or Audit
Last Updated: 10/31/22
W
WASHINGTON STATE
Reporting Period: Triennial – January 1 to December 31. Reporting period is 3 calendar years prior to your credential expiration date. (Example: Licensed June 2, 2023 expiration. Reporting period is January 1, 2020 to December 31, 2022. Next Reporting Period is January 1, 2023 to December 31, 2025)
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Last Updated: 02/26/22
WEST VIRGINIA
Reporting Period: Triennial - January 1 to December 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study:
Delivery Method: CPAs can acquire all 120 credits through self-study courses
Last Updated: 10/31/22
WISCONSIN
Reporting Period: Biennial – December 15 to December 14. Odd/even reporting year based on year the year of your licensure. (Example: Licensed in 2020. Reporting period is: December 15, 2020 to December 14, 2022)
Total Hours Per Reporting Period:80
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 3
Special Requirements:
Fields of Study:
Delivery Method: Formal Learning minimum 40 credits every reporting period. LumiQ meets the eligibility requirements of formal learning.
Last Updated: 10/31/22
WYOMING
Reporting Period: Triennial - January 1 to December 31
Total Hours Per Reporting Period:120
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4
Special Requirements:
Fields of Study: 40 Hours of Technical Courses per period
Delivery Method: CPAs can acquire all 120 credits through self-study courses
Last Updated: 10/31/22
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