cpe_reporting_period stringlengths 19 1.96k | derived_fields listlengths 1 1 | ethics_requirement stringlengths 4 686 ⌀ | general_requirement stringlengths 8 548 ⌀ | id stringlengths 4 14 | jurisdiction stringlengths 4 14 | last_revision_date stringlengths 7 10 | license_renewal_date stringlengths 12 109 ⌀ | other_subject_requirements stringlengths 3 1.76k | source stringlengths 51 61 | source_quote stringlengths 166 1.94k | url stringlengths 93 103 | verified_fields listlengths 3 7 | cpe_reciprocity stringlengths 21 843 ⌀ |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
10/1 to 9/30 annually | [
"jurisdiction"
] | 2 hours in Ethics | 40 hours | alabama | Alabama | 12/02/25 | 9/30 annually | 8 hours in Accounting and Auditing | https://www.nasbaregistry.org/cpe-requirements/alabama | License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics Requirement 2 hours in Ethics Other Subject Area Requirements 8 hours in Accounting and Auditing | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/alabama/ | [
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1/1 to 12/31 biennially ending on odd years | [
"jurisdiction"
] | 4 hours of Ethics Subject Area Requirements To be approved by the board, a subject for continuing education credit must contribute directly to the professional competence of a certified public accountant and may include technical subjects pertaining directly to the profession of accounting; or non-technical subjec... | 80 hours, with a minimum of 20 per year | alaska | Alaska | 7/7/2025 | 12/31 of odd years | None | https://www.nasbaregistry.org/cpe-requirements/alaska | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/alaska> Alaska CPE Requirements Alaska Date of Last Revision: 7/7/2025 License Renewal Date 12/31 of odd years CPE Reporting Period 1/1 to 12/31 biennially ending on odd years General Requirements 80 hours, with a minimum of 20 per year Ethics Requirement... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/alaska/ | [
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First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date. | [
"jurisdiction"
] | 4 hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects: Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and Board statutes and administrative rules... | 80 hours | arizona | Arizona | 10/20/2022 | Last business day of birth month biennially, odd or even year based on birth year | 40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services 16 hours in Accounting, Auditing, or Taxation 16 hours in a Classroom or Interactive Webinar setting | https://www.nasbaregistry.org/cpe-requirements/arizona | License Renewal Date Last business day of birth month biennially, odd or even year based on birth year CPE Reporting Period First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date. General Requirement 80 hours Ethics Requirement 4 hours.... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/arizona/ | [
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1/1 to 12/31 annually | [
"jurisdiction"
] | Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license. One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a free,... | 40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.) | arkansas | Arkansas | 5/5/2025 | 1/1 annually | At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting). | https://www.nasbaregistry.org/cpe-requirements/arkansas | 5/5/2025 License Renewal Date 1/1 annually CPE Reporting Period 1/1 to 12/31 annually General Requirements 40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.) Ethics Requir... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/arkansas/ | [
"cpe_reporting_period",
"ethics_requirement",
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"last_revision_date",
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"other_subject_requirements"
] | CPE Reciprocity Licensee must be a non-resident licensee. |
Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth | [
"jurisdiction"
] | Four (4) hours | 80 hours 20 hour yearly minimum 40 hours in technical subjects 12 hours yearly minimum in technical subjects | california | California | 3/29/2023 | Last day of birth month in odd or even year corresponding to the odd or even year of birth | Regulatory Review: A two (2) hour, board approved, Regulatory Review course is due every 6 years. For those licensed 2024 and forward, a two (2) hour Regulatory Review course must be completed between the initial license date and the first license expiration date. Government Auditing: If the individual engages in plann... | https://www.nasbaregistry.org/cpe-requirements/california | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/california> California CPE Requirements California Date of Last Revision: 3/29/2023 License Renewal Date Last day of birth month in odd or even year corresponding to the odd or even year of birth CPE Reporting Period Biennial on the last day of birth mont... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/california/ | [
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January 1 - December 31 triennially | [
"jurisdiction"
] | 4 hours every three (3) years The content of the Ethics course must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors earned on location in CNMI. | 120 hours per 3 year period; 20 hour annual minimum | cnmi | CNMI | 1/24/2025 | December 31 triennially | n/a | https://www.nasbaregistry.org/cpe-requirements/cnmi | 1/24/2025 License Renewal Date December 31 triennially CPE Reporting Period January 1 - December 31 triennially General Requirements 120 hours per 3 year period; 20 hour annual minimum Ethics Requirement 4 hours every three (3) years The content of the Ethics course must be based on the Code of Professional Conduct of ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/cnmi/ | [
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1/1 to 12/31 biennially ending on odd years | [
"jurisdiction"
] | Four (4) hours Ethics: Providers offering ethics courses must register with the Board and/or have their content approved by the Board. No more than two (2) hours may be in Colorado Rules & Regulations - eligible CR&R courses must cover current Colorado Revised Statutes and Board rules and comply with the CR&R Content ... | 80 hours | colorado | Colorado | 6/1/2022 | November 30th of odd numbered years | None | https://www.nasbaregistry.org/cpe-requirements/colorado | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/colorado> Colorado CPE Requirements Colorado Date of Last Revision: 6/1/2022 License Renewal Date November 30th of odd numbered years CPE Reporting Period 1/1 to 12/31 biennially ending on odd years General Requirements 80 hours Other Subject Area Require... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/colorado/ | [
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7/1 - 6/30 annually | [
"jurisdiction"
] | Four (4) hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations. | 40 hours | connecticut | Connecticut | 1/7/2022 | 12/31 annually | Eight (8) hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm. | https://www.nasbaregistry.org/cpe-requirements/connecticut | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/connecticut> Connecticut CPE Requirements Connecticut Date of Last Revision: 1/7/2022 License Renewal Date 12/31 annually CPE Reporting Period 7/1 - 6/30 annually General Requirements 40 hours Ethics Requirement Four (4) hours every 3 years in a course wh... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/connecticut/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
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] | Exemption: Connecticut CPA license holders whose principal place of business is outside of Connecticut may show compliance by meeting the CPE requirements of their principal place of business during the last renewal. If a non-resident licensee's principal place of business has no CPE requirements for renewal, then the ... |
7/1 to 6/30 biennially on odd years | [
"jurisdiction"
] | Four (4) hours in a Delaware specific ethics course approved by the Board. Other Requirements Eight (8) hours in accounting and auditing; and Eight (8) hours in tax; and Twenty (20) additional credit hours in either accounting, auditing or taxation | 80 hours, 20 hours per year | delaware | Delaware | 8/20/24 | 6/30 of odd years | None | https://www.nasbaregistry.org/cpe-requirements/delaware | 8/20/24 License Renewal Date 6/30 of odd years CPE Reporting Period 7/1 to 6/30 biennially on odd years General Requirements 80 hours, 20 hours per year Ethics Requirement Four (4) hours in a Delaware specific ethics course approved by the Board. Other Requirements Eight (8) hours in accounting and auditing; and Eight ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/delaware/ | [
"cpe_reporting_period",
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7/1 to 6/30 biennially | [
"jurisdiction"
] | 4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is completed in two modules, then all four hours must be completed with the same provider. | 80 hours | florida | Florida | 7/28/2022 | 12/31 biennially | 24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2018 Revision, or the Rules of the Auditor General, Chapter 10.550. 8 hours in Accounting-related and/or Auditing-related subjects. | https://www.nasbaregistry.org/cpe-requirements/florida | 7/28/2022 License Renewal Date 12/31 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours Ethics Requirement 4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is compl... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/florida/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | CPE Reciprocity: The Florida Board of Accountancy will grant CPE Reciprocity to a nonresident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place... |
1/1 to 12/31 biennially, odd years Initial Period Requirements: Licensed in Year 2 of Reporting Period: Requirement | Hours | No Requirements | N/A | Licensed in Year 1 of Reporting Period: Requirement | Hours | Total | 40 | Year 2 Minimum | 20 | Technical | 20 | Earning Period: Credits m... | [
"jurisdiction"
] | null | null | georgia | Georgia | 1/3/2024 | 12/31 biennially, odd years | None | https://www.nasbaregistry.org/cpe-requirements/georgia | License Renewal Date 12/31 biennially, odd years CPE Reporting Period 1/1 to 12/31 biennially, odd years Initial Period Requirements: Licensed in Year 2 of Reporting Period: Requirement | Hours | No Requirements | N/A | Licensed in Year 1 of Reporting Period: Requirement | Hours | Total | 40 | Year 2 Minimum | 20 | Tec... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/georgia/ | [
"cpe_reporting_period",
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] | null |
1/1 to 12/31 over a three year rolling period | [
"jurisdiction"
] | 6 hours | 120 hours, with a minimum of 20 per year | guam | Guam | 8/5/2020 | 6/30 annually | 30 hours in Accounting and Auditing | https://www.nasbaregistry.org/cpe-requirements/guam | Guam Date of Last Revision: 8/5/2020 License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 over a three year rolling period General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement 6 hours Other Subject Area Requirements 30 hours in Accounting and Auditing Credit Limitations Person... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/guam/ | [
"cpe_reporting_period",
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] | Exemption: A non-resident licensee seeking renewal of a license in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or license, in the state in which the licensee's principal office is located. If a non-resident licensee's principal offi... |
1/1 to 12/31 biennially, ending in odd-numbered years | [
"jurisdiction"
] | null | 80 hours 20 hours minimum per year Ethics Required 4 hours every biennial license renewal | hawaii | Hawaii | 6/1/2022 | 12/31 of odd years | None | https://www.nasbaregistry.org/cpe-requirements/hawaii | License Renewal Date 12/31 of odd years CPE Reporting Period 1/1 to 12/31 biennially, ending in odd-numbered years General Requirement 80 hours 20 hours minimum per year Ethics Required 4 hours every biennial license renewal Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/hawaii/ | [
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1/1 to 12/31 biennially rolling | [
"jurisdiction"
] | A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking ... | 80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year. | idaho | Idaho | 12/22/2022 | Date: 6/30 annually Fee: $120.00 | None | https://www.nasbaregistry.org/cpe-requirements/idaho | 12/22/2022 License Renewal Date Date: 6/30 annually Fee: $120.00 CPE Reporting Period 1/1 to 12/31 biennially rolling General Requirement 80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year. Ethics Requirement A rolling total of four (4) E... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/idaho/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
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] | CPE Reciprocity: Idaho will now allow licensees to meet Idaho’s CPE total hours requirement by meeting the requirements of their state of residence or principal place of business. |
10/1 to 9/30 triennially | [
"jurisdiction"
] | 4 hours | 120 hours | illinois | Illinois | 5/5/2025 | 9/30 triennially | One (1) hour of Sexual Harassment Prevention Training | https://www.nasbaregistry.org/cpe-requirements/illinois | Illinois CPE Requirements Illinois Date of Last Revision: 5/5/2025 License Renewal Date 9/30 triennially CPE Reporting Period 10/1 to 9/30 triennially General Requirement 120 hours Ethics Requirement 4 hours Other Subject Area Requirement One (1) hour of Sexual Harassment Prevention Training Credit Limitations Instruct... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/illinois/ | [
"cpe_reporting_period",
"ethics_requirement",
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"last_revision_date",
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] | Reciprocity: Effective January 2020, Licensees with an Address of Record outside of IL shall be considered compliant with IL CPE requirements (except for the 1-hour Sexual Harassment Prevention Training) if the licensee has complied with the CPE Requirements of the state in their Address of Record. |
1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc. | [
"jurisdiction"
] | An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through: a minimum of four (4) hours in ethics; completion of a competency-based ethics course; or experience that augments the applicant's knowledge and skill in providing accounting services specifically through applicat... | 120 hours, with a minimum of 20 per year | indiana | Indiana | 11/9/2022 | 6/30 triennially | 10% of the total hours required in Accounting and Auditing | https://www.nasbaregistry.org/cpe-requirements/indiana | License Renewal Date 6/30 triennially CPE Reporting Period 1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc. General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through: a minimum of four ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/indiana/ | [
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1/1 to 12/31 in the three years preceding the renewal date OR 7/1 to 6/30 in the three years preceding the renewal date (new for 2013 renewals and forward) Licensees must declare which CPE date they are using when they renew Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle | [
"jurisdiction"
] | Four (4) hours of ethics and rules of professional conduct CPE | 120 hours | iowa | Iowa | 11/14/2022 | 6/30 annually | Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements. | https://www.nasbaregistry.org/cpe-requirements/iowa | License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 in the three years preceding the renewal date OR 7/1 to 6/30 in the three years preceding the renewal date (new for 2013 renewals and forward) Licensees must declare which CPE date they are using when they renew Licensees may choose a different deadli... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/iowa/ | [
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7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years) | [
"jurisdiction"
] | 2 hours in professional ethics relating to the practice of public accountancy | 80 hours (with a minimum of 16 per year if a licensed municipal public accountant) | kansas | Kansas | 5/2/2022 | 6/30 biennially based on certificate number (even number = even years; odd number = odd years) | If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing | https://www.nasbaregistry.org/cpe-requirements/kansas | License Renewal Date 6/30 biennially based on certificate number (even number = even years; odd number = odd years) CPE Reporting Period 7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years) General Requirement 80 hours (with a minimum of 16 per year if a licensed municip... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/kansas/ | [
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1/1 to 12/31 biennially; even license number = odd years; odd license number = even years. | [
"jurisdiction"
] | The basic requirements of 80 or 60 hours must include 2 hours of professional ethics. | 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. 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accou... | kentucky | Kentucky | 1/7/2022 | 8/1 Renewal; even license number = even years; odd license number = odd years. | Eight (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 Kentucky beginning in 2021-2022 reporting period. Personal Deve... | https://www.nasbaregistry.org/cpe-requirements/kentucky | License Renewal Date 8/1 Renewal; even license number = even years; odd license number = odd years. CPE Reporting Period 1/1 to 12/31 biennially; even license number = odd years; odd license number = even years. General Requirement 80 hours if the CPA worked 3,000 hours or more in a public accounting firm. 60 hours if ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/kentucky/ | [
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1/1 to 12/31 annually | [
"jurisdiction"
] | 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. Note: For the year 2024, the Ethics Requirement is 3 hours. | 80 Hours of CPE biennially 20 Hours of CPE annually | louisiana | Louisiana | 5/6/2024 | 12/31 annually | CPA certificate holders who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon procedures), shall complete at least eight (8) hours in Accounting & Auditing subjects during the calendar year. "Participation in attest engagements" includes being responsible f... | https://www.nasbaregistry.org/cpe-requirements/louisiana | Louisiana Date of Last Revision: 5/6/2024 License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 80 Hours of CPE biennially 20 Hours of CPE annually Ethics Requirement All certificate holders who are required to complete CPE shall complete a course in professional ethics as r... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/louisiana/ | [
"cpe_reporting_period",
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] | CPE Reciprocity: A non-resident licensee seeking renewal of a certificate in Louisiana shall be determined to have met the CPE requirements of Louisiana by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located. However, in the years that Lo... |
10/1 to 9/30 annually | [
"jurisdiction"
] | 4 hours every 3 years | 40 hours | maine | Maine | 11/9/2022 | 9/30 annually | None | https://www.nasbaregistry.org/cpe-requirements/maine | License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics Requirement 4 hours every 3 years Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/maine/ | [
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The two year period prior to the application date for renewal | [
"jurisdiction"
] | Four (4) hours of professional ethics | 80 hours | maryland | Maryland | 11/26/2025 | Biennial based on date of issuance | None | https://www.nasbaregistry.org/cpe-requirements/maryland | License Renewal Date Biennial based on date of issuance CPE Reporting Period The two year period prior to the application date for renewal General Requirement 80 hours Ethics Requirement Four (4) hours of professional ethics Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/maryland/ | [
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7/1 to 6/30 biennially | [
"jurisdiction"
] | Four (4) hours in professional ethics | 80 hours | massachusetts | Massachusetts | 11/1/2022 | 6/30 biennially | None | https://www.nasbaregistry.org/cpe-requirements/massachusetts | License Renewal Date 6/30 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours Ethics Requirement Four (4) hours in professional ethics | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/massachusetts/ | [
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7/1 to 6/30 biennially | [
"jurisdiction"
] | 4 hours, with a minimum of 2 per year 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy | 80 hours, with a minimum of 40 per year | michigan | Michigan | 11/9/2022 | 7/31 biennially | 8 hours per year in Accounting and Auditing | https://www.nasbaregistry.org/cpe-requirements/michigan | 11/9/2022 License Renewal Date 7/31 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours, with a minimum of 40 per year Ethics Requirement 4 hours, with a minimum of 2 per year 1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy Other Subject Area Require... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/michigan/ | [
"cpe_reporting_period",
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] | Exemption: A non-resident licensee may meet Michigan's CPE requirements by meeting the CPE requirements of his/her principal place of business. If the principal place of business does not have CPE requirements, then the licensee must meet Michigan's requirements. |
7/1 to 6/30 triennial rolling, reported annually on 12/31 | [
"jurisdiction"
] | Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium. | 120 hours 20 hours per year | minnesota | Minnesota | 1/9/2024 | Annually on 12/31 | Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision. | https://www.nasbaregistry.org/cpe-requirements/minnesota | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/minnesota> Minnesota CPE Requirements Minnesota Date of Last Revision: 1/9/2024 License Renewal Date Annually on 12/31 CPE Reporting Period 7/1 to 6/30 triennial rolling, reported annually on 12/31 General Requirement 120 hours 20 hours per year Ethics Re... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/minnesota/ | [
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"license_renewal_date",
"other_subject_requirements"
] | Non-Resident Licensee Requirement A non-resident licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply. This exemption from CPE repo... |
7/1 to 6/30 annually | [
"jurisdiction"
] | Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. | 40 hours | mississippi | Mississippi | 6/1/2022 | 1/1 annually | None | https://www.nasbaregistry.org/cpe-requirements/mississippi | 6/1/2022 License Renewal Date 1/1 annually CPE Reporting Period 7/1 to 6/30 annually General Requirement 40 hours Ethics Requirement Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy L... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/mississippi/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | The board may exempt a non-resident licensee from the continuing education requirements if: |
Effective January 1, 2020 - Reporting Period will be 1/1 to 12/31 on an annual basis | [
"jurisdiction"
] | Effective January 1, 2020: Two (2) hours per reporting period | Effective January 1, 2020, 40 hours per reporting period | missouri | Missouri | 3/6/2024 | 9/30 biennially | None | https://www.nasbaregistry.org/cpe-requirements/missouri | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/missouri> Missouri CPE Requirements Missouri Date of Last Revision: 3/6/2024 License Renewal Date 9/30 biennially CPE Reporting Period Effective January 1, 2020 - Reporting Period will be 1/1 to 12/31 on an annual basis General Requirement Effective Janua... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/missouri/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | Exemption: A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located or state of residence. If a non-resident licensee's pri... |
1/1 - 12/31 triennial rolling | [
"jurisdiction"
] | 2 hours | 120 hours | montana | Montana | 6/1/2022 | 12/31 annually | 60 hours in technical fields of study beginning in 2018-2020 reporting period | https://www.nasbaregistry.org/cpe-requirements/montana | Montana Date of Last Revision: 6/1/2022 License Renewal Date 12/31 annually CPE Reporting Period 1/1 - 12/31 triennial rolling General Requirement 120 hours Ethics Requirement 2 hours Other Subject Area Requirements 60 hours in technical fields of study beginning in 2018-2020 reporting period Credit Limitations Instruc... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/montana/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | Exemption: A nonresident Montana licensee shall be determined to meet Montana CPE requirements by meeting the CPE requirements in the state where their principal place of business is located. If the nonresident licensee's principal place of business state has no CPE requirements for renewal, the nonresident licensee mu... |
1/1 to 12/31 biennially, odd or even year based on birth year | [
"jurisdiction"
] | 4 hours | 80 hours | nebraska | Nebraska | 11/16/2022 | 6/30 biennially, odd or even year based on birth year | None | https://www.nasbaregistry.org/cpe-requirements/nebraska | License Renewal Date 6/30 biennially, odd or even year based on birth year CPE Reporting Period 1/1 to 12/31 biennially, odd or even year based on birth year General Requirement 80 hours Ethics Requirement 4 hours Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/nebraska/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 annually | [
"jurisdiction"
] | 2 hours every year | 40 hours per calendar year | nevada | Nevada | 1/3/2024 | 12/31 annually | 8 hours in Accounting and Auditing in each year in which the practitioner participated in any audit, review, full disclosure compilation or attestation. | https://www.nasbaregistry.org/cpe-requirements/nevada | License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours per calendar year Ethics Requirement 2 hours every year Other Subject Area Requirements 8 hours in Accounting and Auditing in each year in which the practitioner participated in any audit, review, full disclosure... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/nevada/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
The two-year period prior to license expiration date | [
"jurisdiction"
] | 4 hours | 80 hours, with a minimum of 20 per year | new-hampshire | New Hampshire | 11/14/2025 | Biennial based on license expiration date | None | https://www.nasbaregistry.org/cpe-requirements/new-hampshire | License Renewal Date Biennial based on license expiration date CPE Reporting Period The two-year period prior to license expiration date General Requirement 80 hours, with a minimum of 20 per year Ethics Requirement 4 hours Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-hampshire/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc. | [
"jurisdiction"
] | Four (4) hours in New Jersey law and ethics approved by the Board. | 120 hours, with a minimum 20 per year | new-jersey | New Jersey | 5/7/2025 | null | 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 ... | https://www.nasbaregistry.org/cpe-requirements/new-jersey | 5/7/2025 License Renewal Date: 12/31 triennially Fee: $135.00 CPE Reporting Period 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc. General Requirement 120 hours, with a minimum 20 per year Ethics Requirement Four (4) hours in New Jersey law and ethics approved by the Board. Other Subject Area Requireme... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-jersey/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"other_subject_requirements"
] | Exemption: A non-resident licensee seeking renewal of a license shall be determined to have met the continuing professional education renewal requirement by meeting the continuing professional education requirement for renewal of a certificate in the state in which the licensee's principal place of business is located.... |
First day of month following birth month to last day of birth month over a three year rolling period | [
"jurisdiction"
] | 4 hours | 120 hours, with a minimum of 20 per year | new-mexico | New Mexico | 10/31/2022 | Last day of birth month annually | 96 hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board. 24 hours of CPE sponsored by organizations other than a licensee's firm or employer. | https://www.nasbaregistry.org/cpe-requirements/new-mexico | License Renewal Date Last day of birth month annually CPE Reporting Period First day of month following birth month to last day of birth month over a three year rolling period General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement 4 hours Other Subject Area Requirements 96 hours in technical su... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-mexico/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 annually | [
"jurisdiction"
] | Four (4) hours of professional ethics during the three calendar years preceding the license expiration date. The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. If the licensee's principal place of business is New York or they a... | CPAs have the following options: Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area. Approved subject areas are: accounting, attes... | new-york | New York | 4/6/2023 | Triennial based on date of issuance (current) and birth month (prior to 1/1/1993) | 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 pri... | https://www.nasbaregistry.org/cpe-requirements/new-york | License Renewal Date Triennial based on date of issuance (current) and birth month (prior to 1/1/1993) CPE Reporting Period 1/1 to 12/31 annually General Requirement CPAs have the following options: Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/new-york/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 annually | [
"jurisdiction"
] | 50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics and conduct and from a sponsor registered with NASBA. | 2,000 minutes (40 Hours) | north-carolina | North Carolina | 5/7/2025 | 6/30 annually | None | https://www.nasbaregistry.org/cpe-requirements/north-carolina | North Carolina CPE Requirements North Carolina Date of Last Revision: 5/7/2025 License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 2,000 minutes (40 Hours) Ethics Requirement 50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics a... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/north-carolina/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements. A... |
7/1 to 6/30 over a rolling three year period | [
"jurisdiction"
] | 6 hours of Ethics are required across the immediate preceding three reporting years. | 120 hours over the immediate preceding three reporting years 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly. | north-dakota | North Dakota | 4/30/2024 | 6/30 annually | None | https://www.nasbaregistry.org/cpe-requirements/north-dakota | North Dakota CPE Requirements North Dakota Date of Last Revision: 4/30/2024 License Renewal Date 6/30 annually CPE Reporting Period 7/1 to 6/30 over a rolling three year period General Requirement 120 hours over the immediate preceding three reporting years 20 hours per year All licensees are required to earn 120 total... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/north-dakota/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | Non-Resident Licensee |
1/1 to 12/31 triennially | [
"jurisdiction"
] | 3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio. | 120 hours 20 hour minimum per year | ohio | Ohio | 3/29/2022 | 12/31 triennially | 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 desig... | https://www.nasbaregistry.org/cpe-requirements/ohio | License Renewal Date 12/31 triennially CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours 20 hour minimum per year Ethics Requirement 3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio. Other Subject Area... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/ohio/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 triennial rolling | [
"jurisdiction"
] | Four (4) hours of professional ethics | 120 hours 20 hours per year | oklahoma | Oklahoma | 11/9/2022 | Last day of birth month annually | A minimum of 20 hours per year in technical CPE. Technical fields of study are defined as the following: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Behavioral Ethics, Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, S... | https://www.nasbaregistry.org/cpe-requirements/oklahoma | License Renewal Date Last day of birth month annually CPE Reporting Period 1/1 to 12/31 triennial rolling General Requirement 120 hours 20 hours per year Ethics Requirement Four (4) hours of professional ethics Other Subject Area Requirements A minimum of 20 hours per year in technical CPE. Technical fields of study ar... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/oklahoma/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers | [
"jurisdiction"
] | 4 hours minimum every 2 years | 80 hours 20 hours per year | oregon | Oregon | 5/6/2024 | For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years. | None | https://www.nasbaregistry.org/cpe-requirements/oregon | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/oregon> Oregon CPE Requirements Oregon Date of Last Revision: 5/6/2024 License Renewal Date For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years. CPE Reporting Period 7/1 to 6/30 biennially ending on even-numb... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/oregon/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date"
] | CPE Reciprocity: Active licensees whose principal place of business is outside of Oregon and who are seeking renewal of their permit shall be determined to have met the CPE requirement in OAR 801-040-0010(1) by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the licensee's princip... |
1/1 to 12/31 biennially ending on odd numbered years | [
"jurisdiction"
] | Four (4) hours | 80 hours 20 hours per year | pennsylvania | Pennsylvania | 1/23/2023 | December 31 on odd numbered years | Twenty-four (24) hours in Accounting & Auditing, if participating in attest activitites | https://www.nasbaregistry.org/cpe-requirements/pennsylvania | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/pennsylvania> Pennsylvania CPE Requirements Pennsylvania Date of Last Revision: 1/23/2023 License Renewal Date December 31 on odd numbered years CPE Reporting Period 1/1 to 12/31 biennially ending on odd numbered years General Requirement 80 hours 20 hour... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/pennsylvania/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA’s Mobility web page . |
8/1 to 7/31 triennially | [
"jurisdiction"
] | null | 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice | puerto-rico | Puerto Rico | 4/28/2023 | 12/1 triennially | Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 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 - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific sub... | https://www.nasbaregistry.org/cpe-requirements/puerto-rico | License Renewal Date 12/1 triennially CPE Reporting Period 8/1 to 7/31 triennially General Requirement 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice Other Subje... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/puerto-rico/ | [
"cpe_reporting_period",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
7/1 to 6/30 triennially | [
"jurisdiction"
] | Six (6) hours in subjects devoted to professional ethics every three years: Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritati... | 120 hours | rhode-island | Rhode Island | 5/3/2023 | 6/30 triennially | None | https://www.nasbaregistry.org/cpe-requirements/rhode-island | Rhode Island Date of Last Revision: 5/3/2023 License Renewal Date 6/30 triennially CPE Reporting Period 7/1 to 6/30 triennially General Requirement 120 hours Ethics Requirement Six (6) hours in subjects devoted to professional ethics every three years: Subjects devoted to professional ethics will include programs devot... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/rhode-island/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | Exemption: A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located by signing a statement to that effec... |
1/1 to 12/31 annually | [
"jurisdiction"
] | 2 hours annually | 40 hours | south-carolina | South Carolina | 05/13/2025 | 1/31 annually | None Program Type Limitations Authored Published Materials: Limited to 10 credits per reporting period. CPE Technical Reviewer: Not Accepted Instructed College/University: Limited to 10 credits per reporting period. Not accepted if introductory (basic) level. Practice Review : Limited to 16 credits per reporting ... | https://www.nasbaregistry.org/cpe-requirements/south-carolina | South Carolina CPE Requirements South Carolina Date of Last Revision: 05/13/2025 License Renewal Date 1/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours Ethics Requirement 2 hours annually Other Subject Area Requirements None Program Type Limitations Authored Published Materials: | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/south-carolina/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date"
] | CPE Reciprocity: Out-of-state CPAs may meet South Carolina's CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement. |
7/1 to 6/30 over a rolling three year period | [
"jurisdiction"
] | None | 120 hours 20 hours per year | south-dakota | South Dakota | 6/30/2022 | 8/1 annually | None | https://www.nasbaregistry.org/cpe-requirements/south-dakota | License Renewal Date 8/1 annually CPE Reporting Period 7/1 to 6/30 over a rolling three year period General Requirement 120 hours 20 hours per year Ethics Requirement None Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/south-dakota/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers | [
"jurisdiction"
] | Two (2) hours from a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics. | 80 hours 20 hours minimum per year | tennessee | Tennessee | 4/26/2022 | CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years. | 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... | https://www.nasbaregistry.org/cpe-requirements/tennessee | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/tennessee> Tennessee CPE Requirements Tennessee Date of Last Revision: 4/26/2022 License Renewal Date CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years. CPE Reporting Period 1/1 to 12/31 bienniall... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/tennessee/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction's CPE re... |
Ends on last day of the CPA's birth month, over a three year rolling period | [
"jurisdiction"
] | 4 hour ethics course every 2 years. Providers offering ethics courses must register with the Board. | 120 hours, with a minimum of 20 per year | texas | Texas | 4/17/2023 | Last day of birth month annually | None | https://www.nasbaregistry.org/cpe-requirements/texas | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/texas> Texas CPE Requirements Texas Date of Last Revision: 4/17/2023 License Renewal Date Last day of birth month annually CPE Reporting Period Ends on last day of the CPA's birth month, over a three year rolling period General Requirement 120 hours, with... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/texas/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | CPE Reciprocity: A non-resident licensee may meet Texas' CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Texas' CPE requirements. |
1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the ... | [
"jurisdiction"
] | 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 instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics) | 80 hours | utah | Utah | 2/6/2023 | 12/31 on even-numbered years | None | https://www.nasbaregistry.org/cpe-requirements/utah | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/utah> Utah CPE Requirements Utah Date of Last Revision: 2/6/2023 License Renewal Date 12/31 on even-numbered years CPE Reporting Period 1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and th... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/utah/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state ... |
8/1 to 7/31 biennially on odd years | [
"jurisdiction"
] | 4 hours | 80 hours | vermont | Vermont | 6/1/2022 | 7/31 on odd years | 8 hours in Accounting and Auditing | https://www.nasbaregistry.org/cpe-requirements/vermont | License Renewal Date 7/31 on odd years CPE Reporting Period 8/1 to 7/31 biennially on odd years General Requirement 80 hours Ethics Requirement 4 hours Other Subject Area Requirements 8 hours in Accounting and Auditing | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/vermont/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
Dates : 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30) | [
"jurisdiction"
] | Four (4) hours within the 120 hour requirement each three (3) calendar years preceding renewal. | 120 hours, with a minimum of 40 hours per year | virgin-islands | Virgin Islands | 6/1/2022 | 6/30 annually | None | https://www.nasbaregistry.org/cpe-requirements/virgin-islands | Virgin Islands CPE Requirements Virgin Islands Date of Last Revision: 6/1/2022 License Renewal Date 6/30 annually CPE Reporting Period Dates : 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30) General Requirement 120 hours, with a minimum of 40 hours per year Ethics Req... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/virgin-islands/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date"
] | Non-Resident Licensee Exemption If the non-resident licensee has met the CPE requirements for their principal place of business for the most recently completed reporting period, they are considered Compliant in the Virgin Islands. |
1/1 to 12/31 over a three year rolling period | [
"jurisdiction"
] | 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. | 120 hours, with a minimum of 20 per year | virginia | Virginia | 7/28/2022 | 06/30 annually | 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. | https://www.nasbaregistry.org/cpe-requirements/virginia | 7/28/2022 License Renewal Date 06/30 annually CPE Reporting Period 1/1 to 12/31 over a three year rolling period General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/virginia/ | [
"cpe_reciprocity",
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify. |
1/1 to 12/31 triennially | [
"jurisdiction"
] | Four (4) hours in board approved ethics and regulations CPE. Ethics courses that are not board approved may be counted toward the technical and total hour requirement. Click here for a list of approved courses. | 120 hours, with 20 minimum per year beginning in 2020 | washington | Washington | 8/1/2023 | null | None | https://www.nasbaregistry.org/cpe-requirements/washington | <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/washington> Washington CPE Requirements Washington Date of Last Revision: 8/1/2023 License Renewal Date: 4/30 triennially Fee: $230.00 CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours, with 20 minimum per year beginning in 2020 ... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/washington/ | [
"cpe_reporting_period",
"general_requirement",
"last_revision_date"
] | CPE Reciprocity: A non-resident licensee may meet Washington's CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington's CPE requirements. |
1/1 to 12/31 over a rolling three-year period | [
"jurisdiction"
] | Four (4) hours. Providers offering ethics courses must register with the Board. | 120 hours 20 hours per year | west-virginia | West Virginia | 8/20/24 | 6/30 annually | None | https://www.nasbaregistry.org/cpe-requirements/west-virginia | License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 over a rolling three-year period General Requirement 120 hours 20 hours per year Ethics Requirement Four (4) hours. Providers offering ethics courses must register with the Board. Other Subject Area Requirements None | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/west-virginia/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | null |
1/1 to 12/31 over a rolling three-year period | [
"jurisdiction"
] | Ethics for First Permit Renewal Four (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. Ethics for Subsequent Permit Renewal Four (4) hour board approved course. | 120 hours | wyoming | Wyoming | 05/13/2025 | 12/31 annually | At least 66% (80 of the 120-credit requirement or 40 of the 60-credit requirement) in technical learning categories. | https://www.nasbaregistry.org/cpe-requirements/wyoming | 05/13/2025 License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 over a rolling three-year period General Requirement 120 hours Ethics Requirement Ethics for First Permit Renewal Four (4) hour board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6)... | https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/wyoming/ | [
"cpe_reporting_period",
"ethics_requirement",
"general_requirement",
"last_revision_date",
"license_renewal_date",
"other_subject_requirements"
] | A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual's principal office is located. The principal place of business must have a 4-hour ethics requirement. The ethics co... |
CPA continuing professional education (CPE) requirements by US jurisdiction
Canonical, always-current version: https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/ Machine-readable: https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/data.json — this mirror is a point-in-time copy.
- Last verified: 2026-08-12
- Stale after: 2027-02-08 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
- Records: 53
The CPE hours a licensed CPA must complete in each US state and territory to renew, as published by NASBA's National Registry of CPE Sponsors. Covers total hours, reporting period, ethics requirement, and other subject-area mandates. Answers 'how many CPE hours does a CPA need in [state]', 'what is the ethics CPE requirement for CPAs in Texas', 'which states require CPA CPE in government auditing or accounting and auditing', and 'do my CPE hours from another state count'. The scenario as briefed ('professional licensing CE by jurisdiction') spans dozens of independent regulatory datasets across professions; this asset covers CPAs because NASBA publishes a structured, per-jurisdiction page for all 55 boards of accountancy — the only profession in the scenario with a single cross-jurisdiction authority table. Nursing and insurance producer CE are different datasets with different regulators and no equivalent assembled source.
Provenance — what every record carries
Every record carries source (the URL the value was read from) and
source_quote (a verbatim quote from that page stating it). A value you
cannot check against its page is indistinguishable from an invented one;
these can all be checked. Each record is also individually addressable on
the canonical site at its url.
Licence position
Facts and short attributed quotes from NASBA's publicly accessible, no-registration per-jurisdiction CPE requirements pages, linking back. Facts are not copyrightable (Feist, 1991). No NASBA page carries a restrictive reuse notice. The NASBA Registry Terms of Use at nasbaregistry.org/terms-of-use govern the course-search functionality, not the CPE requirements reference pages.
Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.
Sources
- https://www.nasbaregistry.org/cpe-requirements/alabama
- https://www.nasbaregistry.org/cpe-requirements/alaska
- https://www.nasbaregistry.org/cpe-requirements/arizona
- https://www.nasbaregistry.org/cpe-requirements/arkansas
- https://www.nasbaregistry.org/cpe-requirements/california
- https://www.nasbaregistry.org/cpe-requirements/cnmi
- https://www.nasbaregistry.org/cpe-requirements/colorado
- https://www.nasbaregistry.org/cpe-requirements/connecticut
- https://www.nasbaregistry.org/cpe-requirements/delaware
- https://www.nasbaregistry.org/cpe-requirements/florida
- https://www.nasbaregistry.org/cpe-requirements/georgia
- https://www.nasbaregistry.org/cpe-requirements/guam
- https://www.nasbaregistry.org/cpe-requirements/hawaii
- https://www.nasbaregistry.org/cpe-requirements/idaho
- https://www.nasbaregistry.org/cpe-requirements/illinois
- https://www.nasbaregistry.org/cpe-requirements/indiana
- https://www.nasbaregistry.org/cpe-requirements/iowa
- https://www.nasbaregistry.org/cpe-requirements/kansas
- https://www.nasbaregistry.org/cpe-requirements/kentucky
- https://www.nasbaregistry.org/cpe-requirements/louisiana
- https://www.nasbaregistry.org/cpe-requirements/maine
- https://www.nasbaregistry.org/cpe-requirements/maryland
- https://www.nasbaregistry.org/cpe-requirements/massachusetts
- https://www.nasbaregistry.org/cpe-requirements/michigan
- https://www.nasbaregistry.org/cpe-requirements/minnesota
- https://www.nasbaregistry.org/cpe-requirements/mississippi
- https://www.nasbaregistry.org/cpe-requirements/missouri
- https://www.nasbaregistry.org/cpe-requirements/montana
- https://www.nasbaregistry.org/cpe-requirements/nebraska
- https://www.nasbaregistry.org/cpe-requirements/nevada
- https://www.nasbaregistry.org/cpe-requirements/new-hampshire
- https://www.nasbaregistry.org/cpe-requirements/new-jersey
- https://www.nasbaregistry.org/cpe-requirements/new-mexico
- https://www.nasbaregistry.org/cpe-requirements/new-york
- https://www.nasbaregistry.org/cpe-requirements/north-carolina
- https://www.nasbaregistry.org/cpe-requirements/north-dakota
- https://www.nasbaregistry.org/cpe-requirements/ohio
- https://www.nasbaregistry.org/cpe-requirements/oklahoma
- https://www.nasbaregistry.org/cpe-requirements/oregon
- https://www.nasbaregistry.org/cpe-requirements/pennsylvania
- https://www.nasbaregistry.org/cpe-requirements/puerto-rico
- https://www.nasbaregistry.org/cpe-requirements/rhode-island
- https://www.nasbaregistry.org/cpe-requirements/south-carolina
- https://www.nasbaregistry.org/cpe-requirements/south-dakota
- https://www.nasbaregistry.org/cpe-requirements/tennessee
- https://www.nasbaregistry.org/cpe-requirements/texas
- https://www.nasbaregistry.org/cpe-requirements/utah
- https://www.nasbaregistry.org/cpe-requirements/vermont
- https://www.nasbaregistry.org/cpe-requirements/virgin-islands
- https://www.nasbaregistry.org/cpe-requirements/virginia
- https://www.nasbaregistry.org/cpe-requirements/washington
- https://www.nasbaregistry.org/cpe-requirements/west-virginia
- https://www.nasbaregistry.org/cpe-requirements/wyoming
Fields
See any record in data/records.jsonl — field names are self-describing,
and the canonical page for each record renders them with labels:
https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/
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