Continuing Professional Education Requirements by State

Continuing Professional Education (CPE) is an ongoing requirement for Certified Public Accountants (CPAs). To maintain their license, CPAs must meet all the regulations set out by their registered state. Since 1985, Surgent has partnered with nearly all state societies of CPAs and hundreds of the nation's top accounting firms to offer thousands of live-webinar and self-study CPE courses. Surgent is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors and as a QAS Self-Study provider. Each of our courses is accepted for CPE credit in all 50 states and in Washington, D.C. Surgent is also an IRS-approved and CFP Board-approved provider of continuing education courses.

Below are CPE requirements for each U.S. state. While we do our best to maintain the accuracy of this webpage, always refer to your state’s Board of Accountancy, which has final authority on the acceptance of individual courses for CPE credit, for the most up-to-date requirements.

Jump to your state:

Alabama State Board
Alabama CPE Requirements

License Renewal Deadline: 9/30 annually
CPE Reporting Period: 10/1 to 9/30 annually
Total CPE Hours Required: 40 hours

Alabama Ethics Courses
Alaska State Board
Alaska CPE Requirements

License Renewal Deadline: 12/31 of odd years
CPE Reporting Period: 1/1 to 12/31 biennially ending on odd years
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Alaska Ethics Courses
Arizona State Board
Arizona CPE Requirements

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.
Total CPE Hours Required: 80 hours

Arizona Ethics Courses
Arkansas State Board
Arkansas CPE Requirements

License Renewal Deadline: 1/1 annually
CPE Reporting Period: 1/1 to 12/31 annually
Total CPE Hours Required: 40 hours*

Arkansas Ethics Courses
California State Board
California CPE Requirements

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
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

California Ethics Courses
Colorado State Board
Colorado CPE Requirements

License Renewal Deadline: 11/30 of odd years
CPE Reporting Period: 1/1 to 12/31 biennially ending on odd years
Total CPE Hours Required: 80 hours

Colorado Ethics Courses
Connecticut State Board
Connecticut CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 7/1 – 6/30 annually
Total CPE Hours Required: 40 hours

Connecticut Ethics Courses
Delaware State Board
Delaware CPE Requirements

License Renewal Deadline: 6/30 of odd years
CPE Reporting Period: 7/1 to 6/30 biennially on odd years
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Delaware Ethics Courses
Florida State Board
Florida CPE Requirements

License Renewal Deadline: 12/31 biennially
CPE Reporting Period: 7/1 to 6/30 biennially
Total CPE Hours Required: 80 hours

Florida Ethics Courses
Georgia State Board
Georgia CPE Requirements

License Renewal Deadline: 12/31 biennially, odd years
CPE Reporting Period: 1/1 to 12/31 biennially, odd years
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Georgia Ethics Courses
Hawaii State Board
Hawaii CPE Requirements

License Renewal Deadline: 12/31 every two years ending on odd years
CPE Reporting Period: 1/1 to 12/31 every two years ending on odd years
Total CPE Hours Required: 80 hours

Hawaii Ethics Courses
Idaho State Board
Idaho CPE Requirements

License Renewal Deadline: Date: 6/30 annually
CPE Reporting Period: 1/1 to 12/31 biennially rolling
Total CPE Hours Required: 80 hours, over rolling two-year period (prior year plus current year)
Minimum CPE Hours per year: 30 per year, with a maximum of 50 per year

Idaho Ethics Courses

Illinois State Board
Illinois CPE Requirements

License Renewal Deadline: 9/30 every three years
CPE Reporting Period: 10/1 to 9/30 every three years
Total CPE Hours Required: 120 hours

Illinois Ethics Courses
Indiana State Board
Indiana CPE Requirements

License Renewal Deadline: 6/30 every three years
CPE Reporting Period: 1/1 to 12/31 every three years (2020, 2023, 2026, etc.)
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Indiana Ethics Courses
Iowa State Board
Iowa CPE Requirements

License Renewal Deadline: 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*
Total CPE Hours Required: 120 hours

Iowa Ethics Courses
Kansas State Board
Kansas CPE Requirements

License Renewal Deadline: 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)
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 16 per year if a licensed municipal public accountant

Kansas Ethics Courses
Kentucky State Board
Kentucky CPE Requirements

License Renewal Deadline: 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.
Total CPE Hours Required: 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 or more in public accounting firm beginning in 2021-2022 reporting period. 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period.

Kentucky Ethics Courses
Louisiana State Board
Louisiana CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 1/1 to 12/31 annually – Due to multiple natural disasters in 2020, Louisiana is allowing carry back through 6/30/2021 into the prior period ending 12/31/2020. Credits may be applied to shortages in Total Hours or Ethics. No carry back will be allowed for any other reporting periods.
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Louisiana Ethics Courses
Maine State Board
Maine CPE Requirements

License Renewal Deadline: 9/30 annually
CPE Reporting Period: 10/1 to 9/30 annually
Total CPE Hours Required: 40 hours

Maine Ethics Courses
Maryland State Board
Maryland CPE Requirements

License Renewal Deadline: Every two years based on license issue date
CPE Reporting Period: Ends the two-year period prior to the renewal application date
Total CPE Hours Required: 80 hours

Maryland Ethics Courses
Massachusetts State Board
Massachusetts CPE Requirements

License Renewal Deadline: 6/30 biennially
CPE Reporting Period: 7/1 to 6/30 biennially
Total CPE Hours Required: 80 hours

Massachussetts Ethics Courses
Michigan State Board
Michigan CPE Requirements

License Renewal Deadline: 7/31 biennially
CPE Reporting Period: 7/1 to 6/30 biennially
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 40 hours

Michigan Ethics Courses
Minnesota State Board
Minnesota CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 7/1 to 6/30 over a rolling three-year period
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Minnesota Ethics Courses
Mississippi State Board
Mississippi CPE Requirements

License Renewal Deadline: 1/1 annually
CPE Reporting Period: 7/1 to 6/30 annually
Total CPE Hours Required: 40 hours

Mississippi Ethics Courses

Missouri State Board
Missouri CPE Requirements

License Renewal Deadline: 9/30 biennially
CPE Reporting Period: 1/1 to 12/31 over a three-year rolling period. Effective January 1, 2020 – Reporting Period will be 1/1 to 12/31 on an annual basis
Total CPE Hours Required: 120 hours, with a minimum of 20 per calendar year. Effective January 1, 2020, 40 hours per reporting period
Minimum CPE Hours per year: 40 hours per reporting period

Missouri Ethics Courses
Montana State Board
Montana CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 1/1 to 12/31 over a three-year rolling period
Total CPE Hours Required: 120 hours

Montana Ethics Courses
Nebraska State Board
Nebraska CPE Requirements

License Renewal Deadline: 6/30 every two years, odd or even year based on birth year
CPE Reporting Period: 1/1 to 12/31 every two years, odd or even year based on birth year
Total CPE Hours Required: 80 hours

Nebraska Ethics Courses
Nevada State Board
Nevada CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 1/1 to 12/31 over a two-year rolling period
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Nevada Ethics Courses
New Hampshire State Board
New Hampshire CPE Requirements

License Renewal Deadline: 6/30 every 3 years, based on last name beginning with: A-F 2020, G-M 2021, N-Z 2022
CPE Reporting Period: 7/1 to 6/30 every three years
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

New Hampshire Ethics Courses
New Jersey State Board
New Jersey CPE Requirements

License Renewal Deadline: 12/31 every three years
CPE Reporting Period: 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

New Jersey Ethics Courses
New Mexico State Board
New Mexico CPE Requirements

License Renewal Deadline: 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
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

New Mexico Ethics Courses
New York State Board
New York CPE Requirements

License Renewal Deadline: every three years based on date of issuan CPE (current) and birth month (prior to 1/1/1993)
CPE Reporting Period: 1/1 to 12/31 annually
Total CPE Hours Required: 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, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice CPE of accounting as may be acceptable to the Department.

New York Ethics Courses
North Carolina State Board
North Carolina CPE Requirements

License Renewal Deadline: 6/30 annually
CPE Reporting Period: 1/1 to 12/31 annually
Total CPE Hours Required: 40 hours

North Carolina Ethics Courses
North Dakota State Board
North Dakota CPE Requirements

License Renewal Deadline: 7/31 annually
CPE Reporting Period: 7/1 to 6/30 annually
Total CPE Hours Required: 120 hours 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly.
Minimum CPE Hours per year: 20 hours

North Dakota Ethics Courses
Ohio State Board
Ohio CPE Requirements

License Renewal Deadline: 12/31 every three years
CPE Reporting Period: 1/1 to 12/31 every three years
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Ohio Ethics Courses
Oklahoma State Board
Oklahoma CPE Requirements

License Renewal Deadline: Last day of birth month annually
CPE Reporting Period: 1/1 to 12/31 over a three-year rolling period
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Oklahoma Ethics Courses

Oregon State Board
Oregon CPE Requirements

License Renewal Deadline: 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-numbered years for even license numbers and odd-numbered years for odd license numbers
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 24 hours

Oregon Ethics Courses
Pennsylvania State Board
Pennsylvania CPE Requirements

License Renewal Deadline: December 31 on odd numbered years
CPE Reporting Period: 1/1 to 12/31 biennially ending on odd numbered years
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Pennsylvania Ethics Courses
Rhode Island State Board
Rhode Island CPE Requirements

License Renewal Deadline: 6/30 triennially
CPE Reporting Period: 7/1 to 6/30 triennially
Total CPE Hours Required: 120 hours

Rhode Island Ethics Courses
South Carolina State Board
South Carolina CPE Requirements

License Renewal Deadline: 1/31 annually
CPE Reporting Period: 1/1 to 12/31 annually
Total CPE Hours Required: 40 hours

South Carolina Ethics Courses
South Dakota State Board
South Dakota CPE Requirements

License Renewal Deadline: 8/1 annually
CPE Reporting Period: 7/1 to 6/30 over a rolling three-year period
Total CPE Hours Required: 120
Minimum CPE Hours per year: 20 hours

South Dakota Ethics Courses
Tennessee State Board
Tennessee CPE Requirements

License Renewal Deadline: 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 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Total CPE Hours Required: 80 hours
Minimum CPE Hours per year: 20 hours

Tennessee Ethics Courses
Texas State Board
Texas CPE Requirements

License Renewal Deadline: 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
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Texas Ethics Courses
Utah State Board
Utah CPE Requirements

License Renewal Deadline: 12/31 on even-numbered years
CPE Reporting Period: 1/1 to 12/31 biennially, ending on even-numbered years
Total CPE Hours Required: 80 hours

Utah Ethics Courses
Vermont State Board
Vermont CPE Requirements

License Renewal Deadline: 7/31 on odd years
CPE Reporting Period: 8/1 to 7/31 biennially on odd years
Total CPE Hours Required: 80 hours

Vermont Ethics Courses
Virginia State Board
Virginia CPE Requirements

License Renewal Deadline: 06/30 annually
CPE Reporting Period: 1/1 to 12/31 over a three-year rolling period
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Virginia Ethics Courses
Washington State Board
Washington CPE Requirements

License Renewal Deadline: 4/30 every three years: Fee $230.00
CPE Reporting Period: 1/1 to 12/31 every three years based on when license was issued
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

Washington Ethics Courses
West Virginia State Board
West Virginia CPE Requirements

License Renewal Deadline: 6/30 annually
CPE Reporting Period: 1/1 to 12/31 over a rolling three-year period
Total CPE Hours Required: 120 hours
Minimum CPE Hours per year: 20 hours

West Virginia Ethics Courses
Wisconsin State Board
Wisconsin CPE Requirements

License Renewal Deadline: 12/14 of odd years Fee: $43.00
CPE Reporting Period: 12/15-12/14 every 2 years
Total CPE Hours Required: 80 hours*
Minimum CPE Hours per year: 20 hours

Wisconsin Ethics Courses
Wyoming State Board
Wyoming CPE Requirements

License Renewal Deadline: 12/31 annually
CPE Reporting Period: 1/1 to 12/31 over a rolling three-year period
Total CPE Hours Required: 120 hours

Wyoming Ethics Courses