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CPE Requirements

Find Your State’s CPA CPE Requirements

Quickly view CPA CPE requirements by state, including required hours, reporting cycles, and ethics rules.

    View Requirements

    Need firm-wide training? Explore CPE for Firms.

    Use Tab to focus a state. Press Enter or Space to activate.

    United States map Select a state to navigate to its continuing professional education requirements. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia West Virginia Wisconsin Wyoming

    How CPE Requirements Work

    CPE rules vary by state, but most follow the same structure: complete required hours during your reporting period, meet any ethics or specialty rules, and report on time.

    Know Your Reporting Period

    States set reporting cycles (annual, biennial, or triennial) and renewal deadlines. Your total required hours are tied to that cycle.

    Meet Hour and Topic Rules

    Most states require a minimum number of hours, plus specific topics like ethics, accounting and auditing, tax, or behavioral skills.

    Track and Report

    Keep completion records and report credits when you renew. Some boards audit compliance, so documentation matters.

    Important: This page is a starting point. Always confirm details with your state board or accountancy authority.

    Special Situations That Can Change CPE Requirements

    State boards often adjust CPE rules for specific scenarios. Use the summaries below as a guide, then confirm your state’s requirements in the selector above.

    Newly Licensed CPAs

    Requirements may be prorated based on when you were licensed, and your first reporting period may follow a different schedule than renewals.

    • Proration or reduced hours may apply
    • First renewal rules can differ by state
    • Ethics timing may be unique

    Reciprocity & Multi-State Practice

    If you hold licenses in more than one state, you may need to meet the most restrictive rule or comply with your principal place of business requirements.

    • Different reporting cycles may overlap
    • Ethics rules can be state-specific
    • Some states accept “substantial equivalency”

    Inactive, Retired, or Lapsed Status

    Moving to inactive/retired status may reduce or pause CPE, but returning to active status can trigger catch-up requirements.

    • CPE may be waived or reduced
    • Reactivation often requires additional hours
    • Timing rules vary widely

    Carryover & Excess Hours

    Some states allow you to carry over excess hours into the next reporting period, while others do not—or limit the amount and topic types.

    • Carryover limits (if allowed) are state-specific
    • Ethics often cannot be carried over
    • Course format rules may apply
    Tip: If your situation is unusual (reciprocity, reinstatement, or changing status), always confirm requirements directly with your state board—especially around deadlines and ethics rules.

    Delivery Formats and Credit Types

    Most states accept multiple delivery formats, but rules can vary by format, field of study, and how credit is calculated. Use these guidelines as a starting point, then confirm specifics for your state.

    Common Delivery Formats

    • Self-study / On-demand
      Flexible, complete at your pace. Many states require a passing score on a final exam and/or a minimum time requirement.
    • Live webinars
      Real-time instruction with attendance/participation tracking. Some states limit how much can be earned in group settings or require interactive features.
    • In-person seminars / conferences
      Traditional classroom format. Credit is typically based on timed attendance with sign-in/out or session tracking.
    • Firm training (group internet-based)
      Internal training may be allowed if it meets content and documentation standards. Approval and instructor requirements can differ by board.

    Credit Types and Fields of Study

    • NASBA fields of study
      Courses are categorized (e.g., Accounting, Auditing, Tax, Ethics, Information Technology). States may require certain hours in specific categories.
    • Ethics
      Many states require ethics hours, and some require a state-specific course. Ethics often cannot be carried over.
    • Technical vs. non-technical
      Some boards cap “soft skills” (e.g., practice management, communications) or require a minimum number of technical hours.
    • Credit calculation
      Credit is commonly based on 50-minute contact hours, but rules vary (rounding, partial credits, minimum session length, etc.).
    Quick notes:
    • Always keep completion certificates and attendance records for your reporting period.
    • States may limit self-study hours, nano-learning, or non-technical topics.
    • Ethics requirements are often the most state-specific—double-check your board.

    CPE FOR FIRMS

    Training a Team?

    Build a firmwide CPE plan with flexible learning options for audit, tax, accounting, and advisory. Surgent makes it easy to assign, track, and support learning across your team.

    • Firm pricing and flexible seat options
    • On-demand and live webinar formats
    • Coverage across technical and non-technical topics
    Firmwide CPE training for CPA teams
    Need help building a CPE plan? We’ll help you match training to roles and state requirements.

    Our customers say it best.

    CPE Requirements FAQ

    Quick answers to common CPE questions. State rules vary—use your state section for the final word.

    Use the state selector above to view a summary, then jump to your state section for details like reporting cycle, required hours, ethics, and subject-area rules.

    Most boards use 50-minute hours, but some use different credit calculations. Check your state’s rules and course credit designation before relying on a course to meet a requirement.

    Many states require ethics, but the frequency and number of hours vary. Some require state-specific ethics, while others accept broader professional ethics. Confirm your state’s ethics rule for your renewal cycle.

    Some states allow limited carryover (often with caps and restrictions), while others do not. See your state’s carryover policy and whether certain categories (like ethics) are excluded from carryover.

    Many states accept both, but some require a minimum number of “live” hours, limit self-study, or define acceptable formats differently. Check your state’s delivery format rules.

    Consequences vary by state and can include fines, additional requirements, probationary periods, or license status changes. If you’re close to renewal, confirm your state board’s guidance and deadlines.

    Ready to Meet Your CPE Requirements?

    Not sure what your state requires? Start with your state’s CPE requirements, then choose a learning format that fits your schedule.

    • Confirm required hours, reporting cycle, and any ethics rules.
    • Build a plan with the right mix of self-study and live webinars.
    • Stay current with courses updated for today’s standards and guidance.
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