CPA CPE Requirements For Continuing Education

CPE By Jurisdiction

Alabama

Alabama CPE Requirements Are:
Reporting Period: Annual -- October 1 to September 30
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

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 hours (or credits) per year
Delivery Method: No special requirements

Alaska

Alaska CPE Requirements Are:
Reporting Period: 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

Arizona

Arizona CPE Requirements Are:
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

Delivery Method: Classroom & Live Interactive Webinar maximum of 16 credits per reporting period.

Arkansas

Arkansas CPE Requirements Are:
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:
Fields of Study: Accounting/Attest, Accounting Ethics, or Taxation
Minimum Hours: 16 for 40 hour option, 48 for 120 hour option

Special Requirements:
Fields of Study:
At least 40% of credits must be earned from the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting).
At least 20% of credits must be earned from the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting).
Personal Development maximum of 12 hours (or credits) per year

Delivery Method: Self-Study and Independent Study cannot count for more than 80% of CPE credits earned

California

California CPE Requirements Are:
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:
Fields of Study: Accounting and/or Audit
Minimum Hours: 24
[per reporting period]: 3

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.

Colorado

Colorado CPE Requirements Are:
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:
No minimum requirements for public accounting.

Special Requirements:
Fields of Study: Personal Development maximum of 16 credits every reporting period.
Delivery Method: No special requirements.

Connecticut

Connecticut CPE Requirements Are:
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:
Fields of Study: Accounting
Minimum Hours: 8
[per reporting period]: 1

Special Requirements:
Fields of Study: Personal Development maximum of 12 hours (or credits) per year
Delivery Method: No special requirements

Delaware

Delaware CPE Requirements Are:
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

District of Columbia

District of Columbia CPE Requirements Are:
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.

Special Requirements:
Fields of Study: Personal Development maximum of 20 credits every reporting period.
Delivery Method: No special requirements.

Florida

Florida CPE Requirements Are:
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:
Fields of Study: Accounting and/or Audit
Minimum Hours: 8
[per reporting period]: 2

Special Requirements:
Fields of Study: Behavioral Topics maximum of 20 credits every reporting period.
Delivery Method: Minimum 80% Qualified Assessment (Final Exam) Pass Rate.

Georgia

Georgia CPE Requirements Are:
Reporting Period: Begins January 1 of every even year and ends December 31 of the following year. (Example: January 1, 2020 – December 31, 2021)
Total Hours per Reporting Period: 80
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: None Required
‍
Special Requirements:
Fields of Study: 2-% of credits earned (16 in every 2 year period) must be in auditing/accounting subjects
Delivery Method: No special requirements

Guam

Guam CPE Requirements Are:
Reporting Period: Triennial - January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 6

Special Requirements:
Fields of Study: 30 hours in Auditing and Accounting per 3 year period
Delivery Method: No special requirements

Hawaii

Hawaii CPE Requirements Are:
Reporting Period: Biennial - every odd year, January 1 to December 31
Total Hours per Reporting Period: 80
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 4

Special Requirements:
Delivery Method: All CPE can be acquired through self-study

Idaho

Idaho CPE Requirements Are:
Reporting Period: Biennial - January 1 to December 31.
Minimum 30 hours per year, Maximum 50 hours per year

Ethics Hours per Reporting Period: 4
New licensees must complete a two-hour 2 hour Idaho-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued

Special Requirements:
Delivery Method: CPAs can acquire all 80 credits through self-study courses

Illinois

Illinois CPE Requirements Are:
Reporting Period: Triennial – October 1 to September 30 (starting 2021, ending 2024)
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

Ethics Hours per Reporting Period:
Public Accounting Requirements:
No minimum requirements for public accounting.
Minimum Hours: 8
[per reporting period]
Fields of Study: Accounting and/or Audit

Special Requirements:
Fields of Study: One (1) hour of Sexual Harassment Prevention Training
Delivery Method: Self study maximum of 80 credits every reporting period. Non-verifiable credits maximum of 60 credits every reporting period.

Indiana

Indiana CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period: 4

Public Accounting Requirements:
Fields of Study: Accounting and/or Audit
Minimum Hours: 12
[per reporting period]: 3

Special Requirements:
Delivery Method: Self study maximum of 60 credits every reporting period.

Iowa

Iowa CPE Requirements Are:
Reporting Period: Annual -- October 1 to September 30
Total Hours per Reporting Period: 120
Minimum Hours per Year: No Minimum
‍
Ethics Hours per Reporting Period: 4

Public Accounting Requirements:
Eight hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.

Special Requirements:
Fields of Study: Financial Statement Preparatory Course minimum 1 credit every reporting period.
‍

Kansas

Kansas CPE Requirements Are:
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 (with a minimum of 8 per year if a licensed municipal public accountant)

Ethics Hours per Reporting Period:
2 hours in professional ethics relating to the practice of public accountancy

Special Requirements:
Fields of Study: Personal Development maximum of 24 credits per reporting period.

Kentucky

Kentucky CPE Requirements Are:
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 hours if the CPA worked 3,000 hours or more in a public accounting firm.
- 60 hours if the CPA worked less than 3,000 hours in a public accounting firm.
- 60 hours if the CPA is employed in industry, education or government.

Ethics Hours per Reporting Period: 2

Public Accounting Requirements:
- 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accounting firm beginning in 2021-2022 reporting period
- 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period

Special Requirements:
Fields of Study: Personal development 8 credits maximum if 80 credits required; 12 credits maximum if 60 credits required.

Louisiana

Louisiana CPE Requirements Are:
Reporting Period: Biennial – January 1 to December 31. 2 Year Rolling Period.
Total Hours per Reporting Period: 80
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 3
All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the Board, the contents of which must be pre-approved by the Board. For 2022, the Ethics Requirement is 3 hours.

Public Accounting Requirements:
Fields of Study: Accounting and/or Audit
Minimum Hours: 8
[per reporting period]: 1

Maine

Maine CPE Requirements Are:
Reporting Period: Annual - October 1 to September 30
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

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
Last Updated: 10/24/21

maryland

Maryland CPE Requirements Are:
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

Massachusetts

Massachusetts CPE Requirements Are:
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

Michigan

Michigan CPE Requirements Are:
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: 40

Ethics Hours per Reporting Period: 4 with a minimum of 2 every year
1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy

Special Requirements:
Fields of Study: 8 credits per year in Accounting and Auditing

Minnesota

Minnesota CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period:
8 hours of regulatory or behavioral ethics in every triennial period

Special Requirements:
Technical subjects:A minimum of 60 credits must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision.
Delivery Method: Group & Blended Learning programs maximum of 24 credits every reporting period.

Mississippi

Mississippi CPE Requirements Are:
Reporting Period: Annual - July 1 to June 30
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

Ethics Hours per Reporting Period:
Four 4 hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least 1 ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations.

Special Requirements:
Fields of Study: No more than 20 hours CPE credit for personal development courses in each period.

Missouri

Missouri CPE Requirements Are:
Reporting Period: Annual – January 1 to December 31.
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

Ethics Hours per Reporting Period: 2

Special Requirements:
Authored Published Material: Effective January 1, 2020 - Two (2) hours maximum per reporting period
College/University: Effective January 1, 2020 - Must be related to the accounting profession

Montana

Montana CPE Requirements Are:
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: 60 hours in technical fields of study beginning in 2018-2020 reporting period

Nebraska

Nebraska CPE Requirements Are:
Reporting Period: Biennial - January 1 to December 31, based on birth year
Total Hours per Reporting Period: 80
Minimum Hours per Year: No Minimum

Ethics Hours per Reporting Period: 4

Nevada

Nevada CPE Requirements Are:
Reporting Period: Biennial - January 1 to December 31
Total Hours per Reporting Period: 80
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 4

Special Requirements:
Fields of Study: 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

New Hampshire

New Hampshire CPE Requirements Are:
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

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

New Jersey

New Jersey CPE Requirements Are:
Reporting Period: 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 4 hours in New Jersey law and ethics approved by the Board.

Special Requirements:
- 60 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.

- 24 hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function.

New Mexico

New Mexico CPE Requirements Are:
Reporting Period: Annual -- October 1 to September 30
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

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 hours (or credits) per year
Delivery Method: No special requirements

New York

New York CPE Requirements Are:
Reporting Period: Annual – January 1 to December 31

Total Hours per Reporting Period:
CPAs have the following options:
- Complete a minimum of 40 CPE hours of acceptable formal continuing education in any of the recognized subject areas, or
- Complete a minimum of 24 CPE 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 Hours per Reporting Period: 4
- If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York.

- If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement.

Special Requirements:

Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.

North Carolina

North Carolina CPE Requirements Are:
Reporting Period: Annual – January 1 to December 31
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

Ethics Hours per Reporting Period: 1, must be from a NASBA registered sponsor

North Dakota

North Dakota CPE Requirements Are:
Reporting Period: Triennial - July 1 to June 30
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 6

Ohio

Ohio CPE Requirements Are:
Reporting Period: Triennial – January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period:
3, Must be specifically approved by Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.

Special 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.

Oklahoma

Oklahoma CPE Requirements Are:
Reporting Period: Triennial – January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 4

Special 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.

Oregon

Oregon CPE Requirements Are:
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: 24

Ethics Hours per Reporting Period:
For First Renewal:
4 hours in professional conduct and ethicsPrograms in ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board
For Subsequent Renewals:
4 hours in professional conduct and ethics in any ethics program which meets Oregon's general CPE requirements.

Special Requirements:
Instruction and Published Materials: The maximum credit for instructors and authorship combined is 50% of total CPE 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.
Nano Learning: This type of CPE credit is limited to 10% of the total CPE required for the reporting period.
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).

Pennsylvania

Pennsylvania CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period: 4
Public Accounting Requirements
Minimum Hours: 8
[per reporting period]
Fields of Study: Accounting and/or Audit

Special Requirements:
Instruction: The maximum credit allowed instruction is 40 credits. No repetitions for instructor credits unless the material has substantially changed.
Published Materials: Credit for published books/articles is limited to 20 credits per instance with a maximum of 40 total credits.
Published Materials and Self Study: The maximum credit allowed from self-study and published material combined is 40 CPE credits.
Self-Study: The maximum credit allowed for self-study is 40 CPE credits.

Puerto Rico

Puerto Rico CPE Requirements Are:
Reporting Period: Triennial - August 1 to July 31
Total Hours per Reporting Period:
120 for CPA practitioners
90 for non-practicing CPAs

Ethics Hours per Reporting Period: 3

Special Requirements:
40 CPE hours in Accounting, Auditing and Tax, in which 28 hours must be Accounting and Auditing and 12 hours must be Tax or 28 hours must be Tax and 12 hours must be Accounting and Auditing (CPA practitioners); 30 hours in industry specific subjects (non-practicing CPAs)[per reporting period]

Rhode Island

Rhode Island CPE Requirements Are:
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
Public Accounting Requirements
Minimum Hours: 8
[per reporting period]
Fields of Study: Accounting and/or Audit

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.

South Carolina

South Carolina CPE Requirements Are:
Reporting Period: Annual – January 1 to December 31
Total Hours per Reporting Period: 40
Minimum Hours per Year: 40

Ethics Hours per Reporting Period: 2
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 8 credits per year.
Delivery Method: Self study format maximum 20 credits per year.

South Dakota

South Dakota CPE Requirements Are:
Reporting Period: Triennial - July 1 to June 30
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: None

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.

Tennessee

Tennessee CPE Requirements Are:
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, 2021)
Total Hours per Reporting Period: 80
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 2 hours of board approved ethics course
Public Accounting Requirements
Minimum Hours: 8
[per reporting period]
Fields of Study: Accounting and/or Audit

Special Requirements:
- At least 40 hours in technical subjects: accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics or taxes.
- If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.

Texas

Texas CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period: 4 hour course required every 2 years, providers must be registered with the Texas state board

Special Requirements:
Nano Learning: 50% maximum in a three year reporting period. For nano learning, a passing grade is 100%.
Non-Technical Courses: 50% maximum in a three year reporting period.

Utah

Utah CPE Requirements Are:
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:
1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)
3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based study on real-life situations, ethical dilemmas faced by accounting professionals, business ethics)

Vermont

Vermont CPE Requirements Are:
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
Public Accounting Requirements
Minimum Hours: 8
[per reporting period]
Fields of Study: Accounting and/or Audit

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

Virginia

Virginia CPE Requirements Are:
Reporting Period: Triennial Rolling Period - January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period: 2 hours of Virginia specific ethics per year, Providers must have their content approved by the state board

Special Requirements:
8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.
Last Updated: 10/24/21

Virgin Islands

Virgin Islands CPE Requirements Are:
Reporting Period: Triennial Rolling Period - January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 40

Ethics Hours per Reporting Period: 4

Washington

Washington CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period: 4 hours in board-approved ethics and regulations CPE

Special Requirements:
Nano Learning: Credit for nano learning is limited to 12 CPE hours per period.
Non-technical CPE: Credit is limited to 60 CPE hours per 3-year period.

Last Updated: 10/24/21

West Virginia

West Virginia CPE Requirements Are:
Reporting Period: Triennial - January 1 to December 31
Total Hours per Reporting Period: 120
Minimum Hours per Year: 20

Ethics Hours per Reporting Period:
4, providers must be registered with the West Virginia state board
‍

Wisconsin

Wisconsin CPE Requirements Are:
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: 20

Ethics Hours per Reporting Period: 3

Special Requirements:
Delivery Method: Formal Learning minimum 40 credits every reporting period. LumiQ meets the eligibility requirements of formal learning.

Wyoming

Wyoming CPE Requirements Are:
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:
First Permit Renewal: 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.
Subsequent Permit Renewal: Four (4) hour board approved course.

Special Requirements:
Minimum of 80 CPE hours in Code A subject in every period
Delivery Method: CPAs can acquire all 120 credits through self-study courses

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