CPA (Certified Public Accountant) Continuing Education Requirements by State
Certified Public Accountants must complete continuing professional education (CPE) to maintain their license. Requirements vary by state, typically ranging from 80 to 120 hours per cycle. Compare requirements across all states below.
50
States Covered
80-120
Typical Hours Range
1-3 years
Most Common Cycle
NASBA
National Body
Disclaimer: Requirements are set by each state's licensing board and may change. Always verify with your state board before making CE decisions.
National Overview
CPA (Certified Public Accountant) requirements vary significantly by state, ranging from 80-120 hours per renewal cycle. Most states follow a 1-3 years cycle. The national coordinating body is NASBA. Online CE is widely accepted, though some states impose limits on self-study hours.
All States Comparison
| State | Hours | Cycle | Online? | Key Topics | |
|---|---|---|---|---|---|
| Alabama | 40 | 1 yr | Yes | Accounting and Auditing, Ethics | View → |
| Alaska | 80 | 2 yr | Yes | Ethics | View → |
| Arizona | 80 | 2 yr | Yes | Ethics, Accounting, Auditing, Taxation, Business Law, or Consulting Services | View → |
| Arkansas | 120 | 3 yr | Yes | Accounting/Attest, Ethics, or Taxation (practicing CPAs), Accounting/Attest (attest/compilation practitioners) | View → |
| California | 80 | 2 yr | Yes | Ethics, Regulatory Review | View → |
| Colorado | 80 | 2 yr | Yes | Ethics, Colorado Rules & Regulations (CR&R) | View → |
| Connecticut | 40 | 1 yr | Yes | Ethics, Attest/Compilation Services | View → |
| Delaware | 80 | 2 yr | Yes | Accounting and/or Auditing, Taxation | View → |
| Florida | 80 | 2 yr | Yes | Accounting and Auditing, Florida Board-Approved Ethics | View → |
| Georgia | 80 | 2 yr | Yes | Ethics, Georgia-Specific Ethics | View → |
| Hawaii | 80 | 2 yr | Yes | Ethics or Professional Conduct | View → |
| Idaho | 80 | 2 yr | Yes | Ethics, Idaho State Specific Ethics | View → |
| Illinois | 120 | 3 yr | Yes | Professional Ethics, Sexual Harassment Prevention Training | View → |
| Indiana | 120 | 3 yr | Yes | Accounting & Auditing, Ethics | View → |
| Iowa | 120 | 3 yr | Yes | Ethics and Rules of Professional Conduct, Financial Statement Presentation | View → |
| Kansas | 80 | 2 yr | Yes | Professional Ethics | View → |
| Kentucky | 80 | 2 yr | Yes | Technical Standards, Ethics | View → |
| Louisiana | 80 | 2 yr | Yes | Board-Approved Professional Ethics, Accounting and Auditing | View → |
| Maine | 40 | 1 yr | Yes | Professional Ethics | View → |
| Maryland | 80 | 2 yr | Yes | Professional Ethics | View → |
| Massachusetts | 80 | 2 yr | Yes | Professional Ethics | View → |
| Michigan | 80 | 2 yr | Yes | Accounting and Auditing, Ethics | View → |
| Minnesota | 120 | 3 yr | Yes | Ethics (Regulatory or Behavioral) | View → |
| Mississippi | 40 | 1 yr | Yes | Ethics, Professional Conduct, Public Accountancy Law and Regulations | View → |
| Missouri | 40 | 1 yr | Yes | Ethics | View → |
| Montana | 120 | 3 yr | Yes | Ethics, Technical Subjects | View → |
| Nebraska | 80 | 2 yr | Yes | Ethics | View → |
| Nevada | 40 | 1 yr | Yes | Ethics, Accounting and Auditing | View → |
| New Hampshire | 80 | 2 yr | Yes | Ethics | View → |
| New Jersey | 120 | 3 yr | Yes | New Jersey Law and Ethics, Technical Subjects | View → |
| New Mexico | 120 | 3 yr | Yes | Ethics, Technical Subjects | View → |
| New York | 40 | 1 yr | Yes | Professional Ethics | View → |
| North Carolina | 40 | 1 yr | Yes | Ethics | View → |
| North Dakota | 120 | 3 yr | Yes | Ethics | View → |
| Ohio | 120 | 3 yr | Yes | Professional Standards & Responsibilities (Ethics), Accounting/Auditing | View → |
| Oklahoma | 120 | 3 yr | Yes | Ethics, Technical Field of Study (Public Accounting) | View → |
| Oregon | 80 | 2 yr | Yes | Ethics, Governmental Auditing | View → |
| Pennsylvania | 80 | 2 yr | Yes | Ethics, Auditing & Attestation (A&A) | View → |
| Rhode Island | 120 | 3 yr | Yes | Ethics | View → |
| South Carolina | 40 | 1 yr | Yes | Ethics | View → |
| South Dakota | 120 | 3 yr | Yes | — | View → |
| Tennessee | 80 | 2 yr | Yes | Technical Subjects, Board-Approved State-Specific Ethics | View → |
| Texas | 120 | 3 yr | Yes | Board-Approved Ethics | View → |
| Utah | 80 | 2 yr | Yes | Utah CPA Licensing Act and Rules, Ethics | View → |
| Vermont | 80 | 2 yr | Yes | Ethics, Accounting and Auditing | View → |
| Virginia | 120 | 3 yr | Yes | VBOA-Approved Ethics, Attest and Compilation Services | View → |
| Washington | 120 | 3 yr | Yes | Board-Approved Ethics and Regulations | View → |
| West Virginia | 120 | 3 yr | Yes | Ethics | View → |
| Wisconsin | 80 | 2 yr | Yes | Ethics, Formal Learning Activities | View → |
| Wyoming | 120 | 3 yr | Yes | Ethics (Wyoming CPA Act), Technical Subjects | View → |