Alabama
Total CPE Hours Required:
40 / year
License Renewal Deadline:
9/30 annually
CPE Reporting Period:
10/1 to 9/30 annually
Ethics Requirements:
2 hours must be earned in a qualifying ethics course
Credit Limitations:
• Behavioral/Personal Development Courses: Limited to twelve (12) hours.
• Nano Learning: Limited to 25% of the total hours.
• Published Materials: Limited to 50% of total hours. Credit for authoring published materials is determined by the Board.
• Computer software and applications courses dealing with the general use of software will not qualify for accounting and auditing CPE.
Other Subject Area Requirements:
8 hours in Accounting and Auditing
Other State Policies:
• Exemption: A licensee seeking renewal of an annual permit in this state shall be deemed to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal place of business is located. If a licensee’s principal place of business has no CPE requirements for renewal of a certificate, the licensee must comply with all the CPE requirements for renewal of an annual permit in this state.
• Alabama accepts CPE credits for programs offered by National Registry sponsors.
State Board Website:
Alaska
Total CPE Hours Required:
20 / year
80 / 2 years
License Renewal Deadline:
12/31 of odd years
CPE Reporting Period:
1/1 to 12/31 biennially ending on odd years
Ethics Requirements:
4 hours
Credit Limitations:
• Instruction: 30 hours maximum.
• Other Organizations’ Programs: 16 hours maximum for other accounting, industrial, or professional programs that are not formal, organized, educational programs.
• Published Material: 20 hours maximum for authorship.
Other Subject Area Requirements:
None
Other State Policies:
• Grace Period: A licensee who has met the 80 hour requirement but not met the 20 hour per year requirement must complete an additional 8 hours of CPE either before or within 180 days after the license is renewed. The additional 8 hours may not be used to satisfy the CPE requirements for subsequent license renewal.
• Alaska accepts CPE credits for programs offered by NASBA sponsors.
State Board Website:
Arizona
Total CPE Hours Required:
80 / 2 years
License Renewal Deadline:
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.
Ethics Requirements:
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
• Board statutes and administrative rules.
Credit Limitations:
• Computer Courses: Introductory computer related courses are limited to 20 hours.
• Instruction: Instructor credits are limited to 40 hours. Instructor credits combined with authorship credits are limited to 40 hours.
• Published Materials: Authorship credits are limited to 20 hours.
• Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
• Nano Learning: Nano learning credits are limited to 4 hours per reporting period.
• Blended Learning: Only portions of Blended Learning programs that are in a live classroom or interactive webinar setting may be applied towards the 16 hour Classroom/Interactive Webinar requirement. Arizona requires that proof be presented for any portion of a blended learning program claimed towards this requirement.
Other Subject Area Requirements:
• 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
Other State Policies:
A non-resident licensee seeking renewal of a license can meet the CPE requirement for Arizona by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located. If the state in which a non-resident licensee’s principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal in Arizona.
CPE Requirements Link:
CPE
State Board Website:
Arkansas
Total CPE Hours Required:
40 / year
License Renewal Date
1/1 annually
CPE Reporting Period
1/1 to 12/31 annually
Ethics Requirement
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, web based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.
Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.
Other Subject Area Requirements
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).
Credit Limitations
Independent study,self-study and authorship credits: Credits from these types of courses shall not exceed 80% of the total CPE hours required.
Independent study: This type of CPE must be approved in advance by the Board.
Nano Learning: 4 hours maximum per year of a reporting period.
Instruction: Repetition of the same material in the same year will not be granted credit.
Instruction for College/University courses: Courses taught must be upper level college courses and may only be used for CPE one time in a three year period.
Other Certification Exam courses: CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.
Published Material: Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the licensee and was formally accepted for publication in writing prior to the effective date of the renewal period.
Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
Programs in the following subject areas are not acceptable for continuing education:
Spirituality, personal health and/or fitness, sports and recreations, or foreign language and cultures and other subjects which will not contribute directly to the professional competence of the licensee.
Credit Calculation
Instruction: A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants.
Instruction for College/University courses: Credit for teaching college or university courses is limited to the number of CPE hours available to participants.
Partial Credit: Half hour credits are allowed after first hour of credit.
Nano Learning: 4 hours maximum per year of a reporting period.
University/College credit: Each quarter hour equals 10 CPE hours; Each semester hour equals 15 CPE hours. A non-credit course is computed by contact hours
Other State Policies
Program sponsors must be members of NASBA's or the Board's Registry, approved by another State Board, or fall into one of the following categories for automatic approval:
AICPA and other national/state CPA professional organizations/associations
Accredited universities or colleges
Firms, both accounting and industrial offering in-firm education programs
Governmental entities
Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreations, or foreign language and cultures and other subjects which will not contribute directly to the professional competence of the licensee.
Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster program.
State Board Website:
California
Total CPE Hours Required:
20 / year
80 / 2 years
License Renewal Deadline:
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 month in odd or even year corresponding to the odd or even year of birth
Ethics Requirements:
• 4 Hours ethics must be completed in the 2-year period immediately preceding license expiration.
• Ethics courses must be at least one hour in length, if a course is covering multiple subjects, the ethics component must be at least one hour in length.
• A 2 hour board approved Regulatory review course is due every 6 years, and requires a minimum score of 90%.
Credit Limitations:
• Ethics: Courses must be at least one hour in length or, if part of a course covering multiple subjects, have an Ethics component that is at least one hour in length.
• Instruction: The maximum credit for instructors is 50%. Credit for repeat presentations is only allowed if the program material has substantially changed.
• Nontechnical subjects: Subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management are limited to 50% max.
• Published materials: The maximum credit for writing articles/books/instructional materials/Uniform CPA exam questions is 25% of the total requirement. Credits for authorship/publications are acceptable as long as the publisher is not under control of the licensee.
• Self-study: Courses must have an interactive delivery method. Self study courses designed to meet the Regulatory Review requirement must have a final exam and be passed with a score of 90 or above to receive credit toward that requirement.
• Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
• Technical Reviewer: Credit is allowed on an hour-for-hour basis for performing a technical review of instructional materials for any continuing education program which meets the requirements of subsection (a)(1), Section 88.1 and Section 88.2.
Other Subject Area Requirements:
• Government Auditing: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.
• Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.
• Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 4 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for license renewal, but not part of the 24-hour A&A or government CE requirement.
• Preparation Engagement: If the individual only performed preparation engagements as their highest level of service, 8 hours of CE specific to preparation engagements or accounting and auditing are required.
• Technical: 40 hours of technical subjects are due each reporting period, with a minimum of 12 hours in technical subjects due each year. Such as accounting, auditing, taxation, consulting, financial planning, professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.
Other State Policies:
• California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreations, foreign languages and cultures, etc.
• California accepts CPE credits for programs offered by NASBA sponsors
State Board Website:
Colorado
Total CPE Hours Required:
80 / 2 years
License Renewal Deadline:
11/30 of odd years
CPE Reporting Period:
1/1 to 12/31 biennially ending on odd years
Ethics Requirements:
• Four (4) hours Ethics
• 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 Outline provided in section 7.8(E) of the Accountancy Rules and Regulations.
Credit Limitations:
• Personal Development: This type of CPE is limited to twenty percent (20%)
• Published Materials and Instructed: These types of CPE credit combined are limited to fifty percent (50%) of the required CPE in a reporting period.
Other Subject Area Requirements:
None
Other State Policies:
Colorado does not pre-approve courses or providers. If both the licensee and the CPE provider comply with the NASBA/AICPA CPE Standards, the continuing education will be accepted as meeting the CE requirements for the Colorado State Board. Sponsors listed on NASBA’s National Registry of CPE sponsors comply with the NASBA/AICPA standards and are accepted by the Colorado State Board.
State Board Website:
Connecticut
Total CPE Hours Required:
40 / year
License Renewal Deadline:
12/31 annually
CPE Reporting Period:
7/1 – 6/30 annually
Ethics Requirements:
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.
Credit Limitations:
• Instruction: The maximum credit allowed for serving as an instructor or discussion leader of CPE programs is twenty (20) hours per reporting period. The maximum credit allowed for teaching at an educational institution is forty-five (45) hours per reporting period. Repetitious presentations are not allowed unless the material is substantially different.
• Peer reviews: Peer review credit hours may not exceed sixteen (16) hours in a reporting period. A maximum of twelve (12) hours may be earned for an engagement review, and a maximum of sixteen (16) hours may be earned for a system review.
• Published materials: The maximum credit for published articles and books is ten (10) hours per publication. Credit may not exceed forty (40) hours per reporting period. Credit for authoring published material is determined by the Board.
• Technical Meetings & Non-Qualifying Group Programs: No more than ten (10) hours may be earned per reporting period from a combination of group programs not presented by a qualifying CPE program sponsor and at technical sessions at meetings of recognized national and state accounting organizations and their chapters or other subdivisions.
• Technical Reviewer: The maximum credit for reviewing qualifying CPE programs is twenty (20) hours per reporting period. Credit for repeat reviews may only be claimed if the learning content was substantially changed requiring significant additional study or research.
Other Subject Area Requirements:
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.
Other State Policies:
• Pre-Approval: Connecticut does not pre-approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
• Carry: Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing (“A&A”) requirements.
• 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 licensee shall comply with all CPE requirements for renewal in Connecticut.
State Board Website:
Delaware
Total CPE Hours Required:
20 / year
80 / 2 years
License Renewal Deadline:
6/30 of odd years
CPE Reporting Period:
7/1 to 6/30 biennially on odd years
Ethics Requirements:
Four (4) hours in a Delaware specific ethics course approved by the Board.
Credit Limitations:
• Instruction: The maximum credit allowed for instructors is 50% of the total hours required.
• Published Materials: The maximum credit allowed for authored/published materials is 20 hours.
• Self-Study: The maximum credit allowed for self-study is 30% of the total hours required. The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
Other Subject Area 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
State Board Website:
District of Columbia
Total CPE Hours Required:
80 / 2 years
License Renewal Deadline:
12/31 of even years.
CPE Reporting Period:
1/1 to 12/31 biennially
Ethics Requirements:
Four (4) hours of Professional Ethics
Credit Limitations:
• Committee and Firm Meetings: Credit for Committee/Firm Meetings is limited to 25% of the total required credits.
• Instruction: Credit for Instruction is limited to 50% of the total required credits.
• Published Material: Credit for preparation of publications is limited to 25%. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.
• Non-Approved Subject Areas: Credit may be granted by the Board for subjects other than those specified in the regulations if the licensee can demonstrate that the subjects contribute to professional competence. These credits are limited to 25%.
Other State Policies:
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA’s National Registry of CPE Sponsors or that are QAS approved.
State Board Website:
Florida
Total CPE Hours Required:
80 / 2 years
License Renewal Deadline:
12/31 biennially
CPE Reporting Period:
7/1 to 6/30 biennially
Ethics Requirements:
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. A passing score of 80% is required.
Credit Limitations:
• Accounting or Mathematics: Not accepted if elementary accounting or basic mathematics.
• Behavioral Subjects: 20 hours maximum.
• Meetings: Not accepted if business meetings, social functions, or committee service.
• Published Materials: Not accepted.
• Self-Study: Sponsors of self-study programs in accounting, auditing, and technical business subjects must be approved by the National Association of State Boards of Accountancy’s Quality Assurance Service (QAS).
Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
Other Subject Area Requirements:
• Accounting and Auditing: CPA’s must complete 8 hours in Accounting and Auditing each year.
• Technical Business: Technical business courses include: taxation, management services, general business including economics, business law, marketing, finance, computer software and information systems.
• Behavioral Courses: The maximum credit allowed in behavioral courses is 20 hours. This category includes courses on oral and written communication, social environment of business and administration of accounting practice.
• Governmental Auditing: 24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2007 Revision, or the Rules of the Auditor General, Chapter 10.550.
Other State Policies:
Florida certified public accountants who do not meet the requirements by June 30th will be granted an automatic extension until September 15th provided the Florida certified public accountant completes an additional 8 hours in Accounting and Auditing subjects. An automatic extension will be granted until December 31st provided the Florida certified public accountant completes an additional 16 hours in Accounting and Auditing subjects.
State Board Website:
Georgia
Total CPE Hours Required:
20 / year
80 / 2 years
License Renewal Deadline:
12/31 biennially, odd years
CPE Reporting Period:
1/1 to 12/31 biennially, odd years
Ethics Requirements:
None
Credit Limitations:
• Meetings: Dinner, luncheon and breakfast meetings of recognized accounting organizations may qualify when structured as a continuing education program. Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
• Published Materials: Authorship credits are limited to 25% of total hours.
• Blended Learning: CPE credits for blended learning will be accepted as long as the program is measurable in accordance with Board rules.
Other Subject Area Requirements:
16 hours in Accounting and Auditing
Other State Policies:
• Carryover: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimums or accounting and auditing requirements.
• Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.
CPE Requirements Link: CPE Requirements | Georgia State Board of Accountancy
(a) Accounting and auditing;
(b) Taxation;
(c) Management services;
(d) Computer sciences;
(e) Oral and written communications;
(f) Mathematics and statistics;
(g) Economics;
(h) Business law;
(i) Functional fields of business (e.g., finance, production, marketing, personnel relations,
business management, and organization);
(j) Specialized industries (e.g., real estate, agriculture, construction and financial institutions);
(k) Administration of an accounting practice.
State Board Website:
Guam
Total CPE Hours Required:
20 / year
120 / 3 years
License Renewal Deadline:
6/30 annually
CPE Reporting Peri
