CPA CPE Requirements by State
All 50 States • Filing Dates • State-Specific Rules

Updated: April 14, 2026

ACCPE’s continuing professional education (CPE) credits are accepted in the following states: Alabama, Alaska, Arizona, California, Connecticut, Georgia, Hawaii, Illinois (#158000977), Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Montana, Nebraska, Nevada, New Hampshire, New Mexico, New York (#001423), North Carolina, North Dakota, Ohio (# CPE417PSR), Pennsylvania (#PX177253), Rhode Island, South Dakota, Texas (#6244), Utah, Vermont, Virginia, Washington, Wisconsin, Wyoming, EA Provider #910A8.

 This guide summarizes CPA continuing professional education (CPE) renewal / filing deadlines, reporting periods, total-hour requirements, ethics requirements, and notable state-specific rules for all 50 U.S. states.

Best use: Use the Excel workbook for sorting and filtering. Use this Word version as a clean narrative reference for publishing or internal review.

Disclaimer: State board rules can change. Verify requirements directly with the relevant board before filing. Each state entry below includes the primary source URL and the source's stated revision date.

State-by-State Detail

Alabama

·         Renewal / filing deadline: 9/30 annually

·         CPE reporting period: 10/1 to 9/30 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 2 hours in ethics | Alabama Ethics

·         Specific / state-specific rules: 8 hours in accounting and auditing.

·         Key limitations / notes: Behavioral/personal development max 12 hrs; nano learning max 25%; published materials max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/alabama (last revised 12/02/2025)

Alaska

·         Renewal / filing deadline: 12/31 of odd years

·         CPE reporting period: 1/1 to 12/31 biennially ending on odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours of ethics | Alaska Ethics

·         Specific / state-specific rules: No additional subject-area requirement.

·         Key limitations / notes: Instruction max 30 hrs; micro-learning under 1 hour max 10 hrs per period; published material not accepted.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/alaska (last revised 07/07/2025)

Arizona

·         Renewal / filing deadline: Last business day of birth month, biennially

·         CPE reporting period: First day of month after birth month to last business day of birth month, biennially

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours; must include ethics related to accounting practice and board statutes/rules | Arizona Ethics

·         Specific / state-specific rules: 40 hrs in accounting/auditing/tax/business law/management advisory; 16 hrs in accounting/auditing/tax; 16 hrs in classroom or interactive webinar.

·         Key limitations / notes: Intro computer courses max 25%; instructor+authorship combined max 50%; nano learning max 5%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/arizona (last revised 10/20/2022)

Arkansas

·         Renewal / filing deadline: 1/1 annually

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: 40 hours (may look back to total 120 over 3 years if deficient)

·         Annual minimum: 40

·         Ethics requirement: 4 hours during prior 36 months, including 1 hour on Arkansas laws/rules | Arkansas Ethics

·         Specific / state-specific rules: If in public accounting, at least 40% in accounting/attest/accounting ethics/tax; if not in public accounting, at least 20% in those subjects.

·         Key limitations / notes: Independent/self-study/authorship combined max 80%; group study minimum 8 hrs on annual rule; nano learning max 4 hrs/year.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/arkansas (last revised 05/05/2025)

California

·         Renewal / filing deadline: Last day of birth month in odd/even year matching birth year

·         CPE reporting period: Biennial, ending on last day of birth month

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours | California Ethics

·         Specific / state-specific rules: 40 technical hrs total and 12 technical hrs per year; 2-hour board-approved Regulatory Review every 6 years; extra rules may apply for government audits, A&A, preparation engagements, and fraud CE.

·         Key limitations / notes: Nontechnical subjects max 50%; instructor credit max 50%; self-study for Regulatory Review needs final exam with 90% pass.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/california (last revised 03/29/2023)

Colorado

·         Renewal / filing deadline: 11/30 of odd-numbered years

·         CPE reporting period: 1/1 to 12/31 biennially ending on odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours; providers/content must be board-approved or registered | Colorado Ethics

·         Specific / state-specific rules: Up to 2 ethics hours may be in Colorado Rules & Regulations.

·         Key limitations / notes: Personal development max 20%; instructed + published combined max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/colorado (last revised 06/01/2022)

Connecticut

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 7/1 to 6/30 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 4 hours every 3 years | Connecticut Ethics

·         Specific / state-specific rules: 8 hours in attest or compilation if the licensee performs/supervises/signs such work.

·         Key limitations / notes: Instructor max 20 hrs; teaching institution max 45 hrs; peer review max 16 hrs; published material max 40 hrs total.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/connecticut (last revised 01/07/2022)

Delaware

·         Renewal / filing deadline: 6/30 of odd years

·         CPE reporting period: 7/1 to 6/30 biennially on odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours in Delaware-specific ethics approved by the board | Delaware Ethics

·         Specific / state-specific rules: 8 hrs accounting/auditing; 8 hrs tax; 20 additional hrs in accounting/auditing/tax.

·         Key limitations / notes: Self-study max 30%; nano learning max 5%; published materials max 25%; specialized group learning max 25%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/delaware (last revised 08/20/2024)

Florida

·         Renewal / filing deadline: 12/31 biennially

·         CPE reporting period: 7/1 to 6/30 biennially

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours in Florida board-approved ethics | Florida Ethics

·         Specific / state-specific rules: 8 hours in accounting/auditing-related subjects; 24 governmental CPE if doing qualifying government audits.

·         Key limitations / notes: Behavioral subjects max 20 hrs; authored published materials max 20 hrs and require committee approval; technical self-study must be QAS.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/florida (last revised 07/28/2022)

Georgia

·         Renewal / filing deadline: 12/31 biennially, odd years

·         CPE reporting period: 1/1 to 12/31 biennially, odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: 20 each year

·         Ethics requirement: 4 hours, including 1 hour of Georgia-specific ethics | Georgia Ethics

·         Specific / state-specific rules: 40 hours in technical subjects. First reporting period is prorated for some new licensees.

·         Key limitations / notes: Authored materials max 50%; instruction max 50%; technical committee/meeting credits limited to 25%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/georgia (last revised 01/03/2024)

Hawaii

·         Renewal / filing deadline: 12/31 of odd years

·         CPE reporting period: 1/1 to 12/31 biennially ending in odd-numbered years

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours every biennial renewal | Hawaii Ethics

·         Specific / state-specific rules: No extra subject-area rule.

·         Key limitations / notes: Instruction max 40 hrs; published material max 20 hrs; practice review max 20 hrs.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/hawaii (last revised 06/01/2022)

Idaho

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: 1/1 to 12/31, rolling 2-year period

·         Total CPE requirement: 80 hours over rolling 2 years

·         Annual minimum: 30 (max 50 per year)

·         Ethics requirement: 4 ethics credits every 2-year cycle | Idaho Ethics

·         Specific / state-specific rules: New or reinstating licensees must complete a 2-hour Idaho Accountancy Act and Rules course.

·         Key limitations / notes: Noninteractive self-study without review questions/assessment is not accepted.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/idaho (last revised 12/22/2022)

Illinois

·         Renewal / filing deadline: 9/30 triennially

·         CPE reporting period: 10/1 to 9/30 triennially

·         Total CPE requirement: 120 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours | Illinois Ethics

·         Specific / state-specific rules: 1 hour of sexual harassment prevention training.

·         Key limitations / notes: Instruction max 60 hrs; nonverifiable CPE max 60 hrs; personal development max 24 hrs; self-study max 80 hrs (only 60 noninteractive).

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/illinois (last revised 05/05/2025)

Indiana

·         Renewal / filing deadline: 6/30 triennially

·         CPE reporting period: 1/1 to 12/31 triennially

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours (course, competency-based course, or qualifying ethics service) | Indiana Ethics

·         Specific / state-specific rules: 10% of total requirement must be in accounting and auditing.

·         Key limitations / notes: Instruction max 50%; self-study max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/indiana (last revised 11/09/2022)

Iowa

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: Choose either 1/1-12/31 or 7/1-6/30 over the prior 3 years

·         Total CPE requirement: 120 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours in ethics and rules of professional conduct | Iowa Ethics

·         Specific / state-specific rules: 8 hours in accounting and auditing if supervising and/or signing compilation reports; licensees choose which reporting cycle to use each renewal.

·         Key limitations / notes: Certification exam credit max 50%; meal meeting credit limited to 25% and 2 credits per instance.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/iowa (last revised 11/14/2022)

Kansas

·         Renewal / filing deadline: 6/30 biennially based on certificate number

·         CPE reporting period: 7/1 to 6/30 biennially based on certificate number

·         Total CPE requirement: 80 hours

·         Annual minimum: 16 per year if licensed municipal public accountant

·         Ethics requirement: 2 hours in professional ethics | Kansas Ethics

·         Specific / state-specific rules: If licensed municipal public accountant, 8 hours per year in municipal accounting and auditing.

·         Key limitations / notes: College max 50%; personal development max 30%; instruction max 50%; self-study/group internet courses must be from approved sponsors.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/kansas (last revised 05/02/2022)

Kentucky

·         Renewal / filing deadline: 8/1 renewal; odd/even year depends on license number

·         CPE reporting period: 1/1 to 12/31 biennially; reporting year depends on license number

·         Total CPE requirement: 80 hours if 3,000+ public firm hours; otherwise 60 hours

·         Annual minimum: None stated

·         Ethics requirement: 2 hours of professional ethics | Kentucky Ethics

·         Specific / state-specific rules: Technical minimum: 40 hrs if 3,000+ public firm hours, 30 hrs if less. 8 hrs per year in attest/compilation/financial statement prep if releasing reports in Kentucky.

·         Key limitations / notes: See board rules for detailed credit-type limits.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/kentucky (last revised 01/07/2022)

Louisiana

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: 80 hours biennially plus 20 hours annually

·         Annual minimum: 20

·         Ethics requirement: Board-required, preapproved ethics course (source notes 3 hours in 2024) | Louisiana Ethics

·         Specific / state-specific rules: If participating in attest engagements, complete at least 8 hours in accounting & auditing during that calendar year.

·         Key limitations / notes: Verify current annual ethics hour with the board because the NASBA note references 2024.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/louisiana (last revised 05/06/2024)

Maine

·         Renewal / filing deadline: 9/30 annually

·         CPE reporting period: 10/1 to 9/30 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 4 hours every 3 years | Maine Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 50%; nontechnical subjects max 50%; authorship max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/maine (last revised 11/09/2022)

Maryland

·         Renewal / filing deadline: Biennial based on date of issuance

·         CPE reporting period: Two-year period prior to renewal application date

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours of professional ethics | Maryland Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 45 hrs; published material max 10 hrs per article and 40 total; peer review max 16 hrs.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/maryland (last revised 11/26/2025)

Massachusetts

·         Renewal / filing deadline: 6/30 biennially

·         CPE reporting period: 7/1 to 6/30 biennially

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours in professional ethics | Massachusetts Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 50%; authored/published materials max 25%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/massachusetts (last revised 11/01/2022)

Michigan

·         Renewal / filing deadline: 7/31 biennially

·         CPE reporting period: 7/1 to 6/30 biennially

·         Total CPE requirement: 80 hours

·         Annual minimum: 40

·         Ethics requirement: 4 hours total, with at least 2 per year | Michigan Ethics

·         Specific / state-specific rules: 1 hour in Michigan statutes/rules; 8 hours per year in accounting and auditing.

·         Key limitations / notes: Instruction max 20 hrs/year; self-study max 20 hrs/year.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/michigan (last revised 11/09/2022)

Minnesota

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 7/1 to 6/30 rolling 3-year period, reported annually

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 8 hours in ethics over the rolling triennium | Minnesota Ethics

·         Specific / state-specific rules: 60 hours in technical subjects; at least 24 hours from group or blended learning.

·         Key limitations / notes: Instruction max 60 hrs; authorship/content review max 60 hrs.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/minnesota (last revised 01/09/2024)

Mississippi

·         Renewal / filing deadline: 1/1 annually

·         CPE reporting period: 7/1 to 6/30 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 4 hours, including at least 1 hour exclusively in Mississippi public accountancy law/regulations | Mississippi Ethics

·         Specific / state-specific rules: Providers of ethics courses must register with or be approved by the board.

·         Key limitations / notes: Independent study not accepted; personal development max 20 hrs; self-study must be QAS.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/mississippi (last revised 06/01/2022)

Missouri

·         Renewal / filing deadline: 9/30 biennially

·         CPE reporting period: 1/1 to 12/31 annually (effective 1/1/2020)

·         Total CPE requirement: 40 hours per annual reporting period

·         Annual minimum: 40

·         Ethics requirement: 2 hours per reporting period | Missouri Ethics

·         Specific / state-specific rules: No additional subject-area rule stated on NASBA summary.

·         Key limitations / notes: Authored published material max 2 hours per reporting period.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/missouri (last revised 03/06/2024)

Montana

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 1/1 to 12/31 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: None stated

·         Ethics requirement: 2 hours | Montana Ethics

·         Specific / state-specific rules: 60 hours in technical fields of study.

·         Key limitations / notes: Instruction max 50%; authorship max 25%; reviewer under profession monitoring program max 16 hrs/year.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/montana (last revised 06/01/2022)

Nebraska

·         Renewal / filing deadline: 6/30 biennially based on birth year

·         CPE reporting period: 1/1 to 12/31 biennially based on birth year

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours | Nebraska Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Committee meetings max 16 hrs; peer review max 50%; personal development/communications max 16 hrs; self-study max 50%; college max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/nebraska (last revised 11/16/2022)

Nevada

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 2 hours every year | Nevada Ethics

·         Specific / state-specific rules: 8 hours in accounting and auditing in each year the licensee participates in audit/review/full disclosure compilation/attestation.

·         Key limitations / notes: Check board rules for additional credit-type details.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/nevada (last revised 01/03/2024)

New Hampshire

·         Renewal / filing deadline: Biennial based on license expiration date

·         CPE reporting period: Two-year period prior to license expiration

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours | New Hampshire Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 50%; authorship max 50%; nano learning max 3 hrs/year; carryover max 40 hrs (not for annual minimum or ethics).

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/new-hampshire (last revised 11/14/2025)

New Jersey

·         Renewal / filing deadline: 12/31 triennially

·         CPE reporting period: 1/1 to 12/31 triennially (2020, 2023, 2026, 2029, etc.)

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours in New Jersey law and ethics approved by the board | New Jersey Ethics

·         Specific / state-specific rules: 60 technical hours; 24 hours in auditing/review/compilation if engaged in public accountancy or the attest function.

·         Key limitations / notes: Instruction max 60 hrs; marketing/practice-development courses not accepted.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/new-jersey (last revised 05/07/2025)

New Mexico

·         Renewal / filing deadline: Last day of birth month annually

·         CPE reporting period: First day of month after birth month to last day of birth month, rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours | New Mexico Ethics

·         Specific / state-specific rules: 96 hours in technical subjects; 24 hours must be sponsored by organizations other than the licensee's firm/employer.

·         Key limitations / notes: Instruction + authorship combined max 60 hrs; board meeting attendance max 4 hrs; peer review not accepted; nano learning max 8 hrs over 3 years.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/new-mexico (last revised 10/31/2022)

New York

·         Renewal / filing deadline: License renewal triennially based on issue date; CPE tracked annually to 12/31

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: Either 40 hours in recognized subject areas or 24 hours concentrated in one subject area

·         Annual minimum: 24 concentrated or 40 general

·         Ethics requirement: 4 hours of ethics during the 3 calendar years before license expiration | New York Ethics

·         Specific / state-specific rules: If principal place of business is New York (or only licensed in New York), ethics course must be New York-approved.

·         Key limitations / notes: Choose one of New York's annual compliance options each year.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/new-york (last revised 04/06/2023)

North Carolina

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: 2,000 minutes (40 hours)

·         Annual minimum: 40

·         Ethics requirement: 50 minutes (1 hour) of regulatory or behavioral professional ethics and conduct | North Carolina Ethics

·         Specific / state-specific rules: Ethics sponsor must be NASBA-registered.

·         Key limitations / notes: Instruction/college/reviewer combined max 50%; authored materials max 25%; nano and blended providers must be NASBA-registered.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/north-carolina (last revised 05/07/2025)

North Dakota

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: 7/1 to 6/30 rolling 3-year period

·         Total CPE requirement: 120 hours over immediate preceding 3 years

·         Annual minimum: 20

·         Ethics requirement: 6 hours over the immediate preceding 3 reporting years | North Dakota Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Repetitious instruction is not accepted.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/north-dakota (last revised 04/30/2024)

Ohio

·         Renewal / filing deadline: 12/31 triennially

·         CPE reporting period: 1/1 to 12/31 triennially

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 3 hours approved specifically by the Accountancy Board of Ohio | Ohio Ethics

·         Specific / state-specific rules: 24 hours in accounting/auditing if doing financial reporting work; 24 hours in tax if doing tax work/advice while using the CPA designation.

·         Key limitations / notes: Live group study daily cap of 8 credits; publication credits are board-reviewed.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/ohio (last revised 03/29/2022)

Oklahoma

·         Renewal / filing deadline: Last day of birth month annually

·         CPE reporting period: 1/1 to 12/31 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours of professional ethics | Oklahoma Ethics

·         Specific / state-specific rules: Minimum 20 technical hours per year; 4 compilation-engagement hours per year if actively involved in compilation work (unless covered by approved peer review).

·         Key limitations / notes: Published materials max 10 hrs/year; self-study must be interactive and board/NASBA/AICPA approved.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/oklahoma (last revised 11/09/2022)

Oregon

·         Renewal / filing deadline: 6/30 in odd/even year based on license number

·         CPE reporting period: 7/1 to 6/30 biennially, ending in odd/even year based on license number

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours minimum every 2 years | Oregon Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Committee meetings max 16 hrs; instruction+authorship combined max 50%; nontechnical max 16 hrs; self-study must be QAS.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/oregon (last revised 05/06/2024)

Pennsylvania

·         Renewal / filing deadline: 12/31 of odd-numbered years

·         CPE reporting period: 1/1 to 12/31 biennially ending on odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours | Pennsylvania Ethics

·         Specific / state-specific rules: 24 hours in accounting and auditing if participating in attest activities.

·         Key limitations / notes: Instruction max 40 credits; self-study max 40; self-study + published material combined max 40.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/pennsylvania (last revised 01/23/2023)

Rhode Island

·         Renewal / filing deadline: 6/30 triennially

·         CPE reporting period: 7/1 to 6/30 triennially

·         Total CPE requirement: 120 hours

·         Annual minimum: None stated

·         Ethics requirement: 6 hours every 3 years | Rhode Island Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 60 hrs over 3 years; personal development/marketing max 24; authorship max 60.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/rhode-island (last revised 05/03/2023)

South Carolina

·         Renewal / filing deadline: 1/31 annually

·         CPE reporting period: 1/1 to 12/31 annually

·         Total CPE requirement: 40 hours

·         Annual minimum: 40

·         Ethics requirement: 2 hours annually | South Carolina Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Self-study only if QAS; blended learning not accepted; nano learning max 4; technical meetings max 16; authored materials max 10.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/south-carolina (last revised 05/13/2025)

South Dakota

·         Renewal / filing deadline: 8/1 annually

·         CPE reporting period: 7/1 to 6/30 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: None | South Dakota Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Published materials max 50% of reporting-period hours; self-study and nano learning must be from NASBA-approved providers.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/south-dakota (last revised 06/30/2022)

Tennessee

·         Renewal / filing deadline: 12/31 in odd/even year based on license number

·         CPE reporting period: 1/1 to 12/31 biennially ending in odd/even year based on license number

·         Total CPE requirement: 80 hours

·         Annual minimum: 20

·         Ethics requirement: 2 hours from a board-approved Tennessee state-specific ethics course | Tennessee Ethics

·         Specific / state-specific rules: At least 40 hours in technical subjects; 20 accounting/auditing hours if engaged in attest (including compilations); 20 hours in area of expert testimony if serving as expert witness.

·         Key limitations / notes: Instruction max 50%; professional journal reading/exam max 20% biennially; published materials max 50%.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/tennessee (last revised 04/26/2022)

Texas

·         Renewal / filing deadline: Last day of birth month annually

·         CPE reporting period: Ends on last day of birth month, rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4-hour ethics course every 2 years | Texas Ethics

·         Specific / state-specific rules: No additional subject-area minimum stated on NASBA summary.

·         Key limitations / notes: Instruction max 20 hrs/year; nontechnical max 50% of 3-year total; nano learning max 50% and requires 100% passing score; certifications max 50%; published materials max 10 hrs/year.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/texas (last revised 04/17/2023)

Utah

·         Renewal / filing deadline: 12/31 of even-numbered years

·         CPE reporting period: 1/1 to 12/31 biennially ending on even-numbered years

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours total: 1 hour on Utah CPA Licensing Act/Rule + 3 hours in ethics/business ethics topics | Utah Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: None stated on NASBA summary.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/utah (last revised 02/06/2023)

Vermont

·         Renewal / filing deadline: 7/31 on odd years

·         CPE reporting period: 8/1 to 7/31 biennially on odd years

·         Total CPE requirement: 80 hours

·         Annual minimum: None stated

·         Ethics requirement: 4 hours | Vermont Ethics

·         Specific / state-specific rules: 8 hours in accounting and auditing.

·         Key limitations / notes: Instruction max 50%; authorship max 25%; carryover max 10 hours, not usable for ethics or A&A requirement.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/vermont (last revised 06/01/2022)

Virginia

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: 1/1 to 12/31 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 2 hours of Virginia-specific ethics each year | Virginia Ethics

·         Specific / state-specific rules: 8 hours per year in attest/compilation/financial statement prep if releasing reports for Virginia clients.

·         Key limitations / notes: Exams/certifications max 60 hrs over 3 years; instruction max 30; authored materials max 30.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/virginia (last revised 07/28/2022)

Washington

·         Renewal / filing deadline: 4/30 triennially

·         CPE reporting period: 1/1 to 12/31 triennially

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours in board-approved ethics and regulations | Washington Ethics

·         Specific / state-specific rules: No additional subject-area minimum stated on NASBA summary.

·         Key limitations / notes: Nontechnical max 60 hrs/3 years; nano learning max 12 hrs; certain other program types combined max 60 and cannot count toward annual minimum.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/washington (last revised 08/01/2023)

West Virginia

·         Renewal / filing deadline: 6/30 annually

·         CPE reporting period: 1/1 to 12/31 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: 20

·         Ethics requirement: 4 hours; ethics providers must register with the board | West Virginia Ethics

·         Specific / state-specific rules: No additional subject-area rule.

·         Key limitations / notes: Instruction max 60 hrs per course per year; published materials max 60 hrs per publication; principles of accounting do not count.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/west-virginia (last revised 08/20/2024)

Wisconsin

·         Renewal / filing deadline: 12/14 of odd-numbered years

·         CPE reporting period: Biennium from 12/15/odd year to 12/14/odd year

·         Total CPE requirement: 80 credits

·         Annual minimum: 20 each 12 months

·         Ethics requirement: 3 ethics credits | Wisconsin Ethics

·         Specific / state-specific rules: At least 40 credits must be from formal learning activities.

·         Key limitations / notes: See Accy 2.602 for complete state code details.

·         Primary source: https://dsps.wi.gov/Pages/Professions/Accountant/CE.aspx (last revised Official DSPS page (no explicit page revision shown))

Wyoming

·         Renewal / filing deadline: 12/31 annually

·         CPE reporting period: 1/1 to 12/31 rolling 3-year period

·         Total CPE requirement: 120 hours

·         Annual minimum: None stated

·         Ethics requirement: 4-hour board-approved course for subsequent renewals; initial permit holders must complete Wyoming Act/Rules course within 6 months | Wyoming Ethics

·         Specific / state-specific rules: At least 66% of required CPE must be in technical learning categories.

·         Key limitations / notes: Independent study max 12 hrs in any renewal period; instruction max 60 hrs; nano learning max 10 credits/year; published materials max 30 hrs.

·         Primary source: https://www.nasbaregistry.org/cpe-requirements/wyoming (last revised 05/13/2025)