CPA CPE Requirements by State: Complete Guide

Passing the CPA Exam is a major step toward becoming a licensed accountant. But your learning does not stop after you pass the exam. Once you become a CPA, you may need to complete continuing professional education, also called CPE, to keep your license active.

If you are researching CPA CPE requirements, one thing you should know is that no single rule applies to every CPA in the U.S. Each state sets its own requirements. The number of hours, reporting period, ethics courses, and subject requirements can all vary.

For example, one state may require 40 CPE hours each year, while another may require 120 hours over three years. If you work in auditing or attest services, you may also have extra education requirements.

This guide gives you a state-by-state overview of CPA CPE rules and explains what you should check before completing your CPE.

What Are CPA CPE Requirements?

CPE refers to education that you complete after becoming a CPA. It helps you keep your accounting knowledge current and meet the education requirements set by your state board. CPE may cover topics such as:

• Accounting

• Auditing

• Taxation

• Financial reporting

• Ethics

• Business law

• Information technology

• Professional development

The number of hours you need depends on where you hold your CPA license.

The reporting period also matters. Some states use a one-year period, while others use two- or three-year cycles. Some states also require you to complete a minimum number of hours each year, even when the total requirement covers several years.

You should also check whether your state has separate requirements for ethics, accounting, auditing, attecpast services, or government auditing.

NASBA provides state-specific CPE information, but your state board remains an important source for current licensing rules.

When Do You Need CPE?

CPE generally becomes part of your professional responsibilities after you receive a CPA license that is subject to continuing education requirements.

If you are still preparing for the CPA Exam, your exam preparation is different from CPE. A CPA review course helps you prepare for an exam section. CPE is education that you complete after licensure to meet continuing education rules.

Your state may also give you different requirements during your first reporting period. Some jurisdictions provide exceptions or special rules for newly licensed CPAs.

Because of this, you should check your state's rules when you receive your license instead of assuming that the standard CPE cycle applies immediately.

CPA CPE Requirements by State

The table below provides a general overview of CPE requirements across the 50 states. Requirements can change, and some states have additional rules based on your work or license status.

Use this table as a starting point. Before you report your CPE, check the current rules from your state board or NASBA.

The table shows the general structure, but it does not cover every condition. Your job role, license status, type of accounting work, and course format can affect what counts toward your requirement.

States With 40-Hour Annual Requirements

Some states require CPAs to complete 40 CPE hours every year. You may also need specific hours in ethics, auditing, or other subjects.

• Alabama: 40 hours annually, including 2 hours of ethics. Some CPAs also need auditing and accounting CPE.

• Arkansas: 40 hours for the current reporting year, plus ethics and subject-specific requirements.

• Connecticut: 40 hours annually, with additional ethics and attest requirements for some CPAs.

• Maine: 40 hours annually, with ethics required within the applicable reporting period.

• Mississippi: 40 hours annually, including ethics and Mississippi-specific rules.

• Missouri: 40 hours per reporting period, including ethics. Check the current board rules for your reporting cycle.

• Nevada: 40 hours annually, including 2 hours of ethics. Additional auditing CPE may apply.

• New York: 40 contact hours annually, or 24 hours concentrated in one subject area, depending on your situation.

• North Carolina: 40 hours annually, measured as 2,000 minutes, including ethics.

• South Carolina: 40 hours annually, including ethics and state-specific requirements.

Always check your state board's rules because completing 40 hours may not cover every required subject.

States With 80-Hour Requirements

Many states require 80 CPE hours over two years. Some also set an annual minimum or require specific ethics and technical subjects.

These states generally follow an 80-hour, two-year structure:

Alaska, Arizona, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Nebraska, New Hampshire, Oregon, Pennsylvania, Tennessee, Utah, Vermont, and Wisconsin.

Requirements can differ within this group. For example, some states require annual minimums, while others set additional rules for ethics, auditing, tax, or state law.

States With 120-Hour Requirements

Some states require 120 CPE hours over three years, often with an annual minimum and additional subject requirements.

These states generally use a 120-hour, three-year structure:

Illinois, Indiana, Iowa, Minnesota, Montana, New Jersey, New Mexico, North Dakota, Ohio, Oklahoma, Rhode Island, Texas, Virginia, Washington, West Virginia, and Wyoming.

Your state may require specific hours for ethics, accounting, auditing, tax, or technical subjects. Check these requirements before choosing your courses.

CPE Requirements for Auditors and Attest Professionals

Your total CPE requirement is only part of the picture if you work in auditing, attestation, review, or compilation services. Some state boards require additional CPE in accounting and auditing for CPAs who perform or supervise these services.

For example, certain states require CPAs working in attest services to complete a set number of hours in auditing and accounting, rather than allowing all CPE hours to come from general business or professional development courses.

You may need additional CPE if you:

• Perform or supervise audit engagements

• Provide review or compilation services

• Sign audit or attest reports

• Work in public accounting

• Supervise staff who perform attest work

• Provide accounting services that are subject to state-specific education rules

The exact requirement depends on your state and the type of services you provide. For example, Florida requires additional CPE in accounting and auditing for certain CPAs, while California, Michigan, New Jersey, Ohio, Texas, and Virginia also have additional education rules that can apply to CPAs performing specific professional services.

What Should Auditors Take for CPE?

If you work in auditing or attestation, choose courses that match both your state requirement and your day-to-day responsibilities. Common subjects include:

1. Auditing and attestation: This can cover audit procedures, professional standards, risk assessment, and reporting.

2. Accounting: Courses can help you stay current with accounting standards and reporting requirements.

3. Ethics: Ethics CPE is required in many states and may need to cover state-specific rules.

4. Professional standards: This can help you stay familiar with the standards that apply to your work.

5. Industry-specific topics: Some CPAs may benefit from CPE related to the industries they serve.

The safest approach is to check your state board's current rules before enrolling in courses. Make sure the course qualifies for CPE credit and that the subject counts toward any specific accounting, auditing, ethics, or state-law requirement you need to meet.

If you hold a CPA license in more than one state, review each state's rules separately. A course that satisfies your CPE requirement in one state may not satisfy a specific subject requirement in another.

How to Choose CPE Courses for Auditing

Your CPE should match your work. If you work in auditing, choose courses that help you stay current with the standards, tools, and issues you deal with in your role.

Depending on your state and job duties, you may need CPE in areas such as:

• Auditing standards

• Accounting standards

• Financial reporting

• Internal controls

• Risk assessment

• Fraud detection and prevention

• Professional ethics

• Government auditing

• Data analytics

• Accounting technology

• Taxation

• Professional and regulatory standards

You should also consider the type of clients you work with. For example, if you audit government entities, government auditing courses may be more useful than general business courses. If you work with financial reporting, courses focused on accounting standards and reporting can better match your needs.

Your state may also limit the number of hours you can earn through certain course types, such as self-study, behavioural courses, nano-learning, or published materials. Some states also require a minimum number of hours in specific subjects. Before enrolling in a course, check these three things:

1. Provider approval: Make sure your state accepts the CPE provider.

2. Subject area: Confirm that the course counts toward the subject you need.

3. Course format: Check that your state accepts the learning format, such as live classes, webinars, or self-study.

Also keep your course completion certificates and records. They can help you show that you met your CPE requirements if your state board asks for proof.

Taking a few minutes to check these details before enrolling can save you from completing a course that does not count toward your CPA license requirements.

How to Stay Compliant With Your State's CPE Rules

Tracking CPE doesn't have to become a last-minute task. You can make it easier by creating a simple plan at the start of each reporting period.

1. Confirm Your State

Start with the state that issued your CPA license.

If you hold licenses in more than one state, check each jurisdiction separately. The rules may differ.

2. Check Your Reporting Period

Find out when your CPE period starts and ends.

Don't assume every state uses January 1 through December 31. Some states use different reporting periods, while others use rolling periods.

3. Check Your Total Hours

Write down the total number of hours you need.

Then check whether your state has an annual minimum. If you need 120 hours over three years but must complete at least 20 hours each year, you cannot simply complete all 120 hours at the end.

4. Check Ethics Requirements

Look at the ethics requirement separately.

Check the number of hours, frequency, subject matter, and whether the course must be state-specific.

5. Check Subject Requirements

If you work in auditing, tax, attest services, or another specialized area, look for additional subject requirements.

This step is especially important if you sign or supervise professional engagements.

6. Confirm the Course Provider

Make sure the provider and course format meet your state's rules.

Keep your completion certificate and other course information in your records.

7. Keep Your CPE Records

Do not wait until license renewal to organise your records.

Keep information such as:

• Course title

• Provider name

• Completion date

• Number of CPE hours

• Subject area

• Certificate of completion

Store these records where you can easily find them.

8. Report Your CPE on Time

Some states require you to report CPE when you renew your license. Others have separate reporting rules.

Know your deadline before you complete your final course.

What Happens If You Do Not Complete Your CPE?

The consequences of missing CPE depend on your state.

A state board may provide a correction period or require you to complete additional education. Other actions may apply depending on the situation and the state's rules.

You should not plan to use a grace period as part of your normal CPE schedule.

If you realise that you are short on hours, check your state board's rules as soon as possible. The steps you need to take can depend on when you discovered the shortage and how many hours you are missing.

The best approach is to review your CPE balance during the year instead of waiting until the deadline.

What If You Hold CPA Licenses in Multiple States?

Holding CPA licenses in more than one state can make CPE planning more difficult.

Some states allow certain nonresident CPAs to meet CPE requirements through their principal place of business. However, this does not mean every state requirement will automatically be satisfied.

You may still have to complete a state-specific ethics course or meet another local requirement.

If you hold multiple licenses, make a simple list for each state that includes:

• Total CPE hours

• Annual minimum

• Ethics hours

• Accounting and auditing hours

• Reporting period

• License renewal date

• Special requirements

Then compare the requirements before choosing your courses.

One course may satisfy requirements in more than one state, but you should confirm this before counting the hours toward each license.

Are AICPA and NASBA Requirements the Same as State Requirements?

No.

AICPA and NASBA provide professional standards and CPE resources. However, state boards establish the licensing requirements that apply to CPAs in their jurisdictions.

This distinction matters because a course can follow CPE program standards while still needing to meet additional state rules.

When you are unsure about a requirement, start with your state board and check the current NASBA information.

The state board is the source you should rely on for the rules that apply to your CPA license.

CPA CPE Planning Checklist

Before you finish your CPE for the year or reporting period, ask yourself these questions:

• Which state issued my CPA license?

• What is my CPE reporting period?

• How many total hours do I need?

• Is there an annual minimum?

• How many ethics hours do I need?

• Does my state require state-specific ethics?

• Do I need accounting or auditing hours?

• Do my work duties create additional CPE requirements?

• Is my course provider accepted?

• Does the course format qualify?

• Have I saved my completion records?

• When do I need to report my CPE?

If you can answer all of these questions, you are in a better position to manage your CPE requirements.

Key Takeaways

CPA CPE requirements can look confusing because every state has its own rules. The total number of hours is only one part of the process. You also need to consider your reporting period, annual minimums, ethics education, subject requirements, and the type of accounting work you perform.

If you are planning a career in auditing or public accounting, pay close attention to accounting and auditing CPE requirements. These rules may be different from those that apply to CPAs working in other areas.

The easiest way to stay on track is to check your state's current requirements, create a CPE plan early, and keep records of every course you complete.

Most importantly, don't assume a course qualifies simply because it offers CPE credit. Check that it meets your state's rules and your specific license requirements.

CPE is part of maintaining your CPA credential. With a simple plan and regular record-keeping, you can avoid a last-minute search for missing hours and stay focused on your accounting career.

Frequently Asked Questions 

• Do CPA candidates need CPE before passing the CPA Exam?

Usually, CPE is a post-licensure requirement. If you are still preparing for the CPA Exam, your main focus is meeting the education, examination, and licensing requirements of your jurisdiction. Once you become licensed, CPE may become part of your ongoing professional responsibilities.

• How many CPE hours does a CPA need?

The answer depends on your state. Some states require 40 hours each year, while others require 80 hours over two years or 120 hours over three years. Some states also set annual minimums within a longer reporting cycle.

• Do all states have ethics CPE requirements?

Ethics requirements vary by state. Many states require ethics education, but the number of hours and reporting schedule can differ. Some states also require a state-specific ethics course.

• Do auditors need additional CPE?

In some states, yes. CPAs who perform, supervise, or sign certain audit, review, compilation, attest, or government audit engagements may have additional accounting and auditing education requirements.

• Can online courses count toward CPA CPE?

Online courses may qualify in many states, but you should check the rules before enrolling. Some states limit self-study or other course formats. The provider and course must also meet the applicable requirements.

• Where can you check your state's CPE requirements?

Start with your state board of accountancy and NASBA's CPE resources. Check the current rules before completing or reporting your CPE because requirements can change.