Louisiana CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Louisiana requires 80 hours of continuing professional education measured over a rolling two-calendar-year window, with at least 20 hours each year. The Board recommends completing 40 hours annually to avoid shortfalls in the rolling calculation. A 3-hour Board-approved professional ethics course is mandatory in even-numbered years, with approved vendors including LCPA, Surgent McCoy CPE, WebCE, Kaplan, and others.
CPAs participating in attest engagements (compilations, reviews, audits, agreed-upon procedures) must earn at least 8 hours annually in accounting and auditing. Only interactive self-study programs qualify — non-interactive sources like magazines, reference materials, and nano learning are not accepted. Personal development courses are capped at 20 hours per year.
Newly licensed CPAs and those reinstating licenses have no CPE requirement in their first year. Non-resident licensees whose principal business is outside Louisiana may meet their home state's CPE requirements instead. No carryover of excess hours is permitted. Documentation must be retained for 5 years, and invalid proof includes registration forms, nametags, sign-in sheets, and self-generated transcripts.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Board-Approved Professional Ethics | 3 | Every other renewal | Required in even-numbered years only. Must be a Board-approved 3-hour ethics course. Approved vendors include LCPA, Surgent McCoy CPE, CeriFi CPEdge, WebCE, Kaplan, and others. |
| Accounting and Auditing | 8 | Every renewal | 8 hours minimum annually for CPAs participating in attest engagements (compilations, reviews, audits, agreed-upon procedures). Participation includes performing substantial portions of procedures, or planning, directing, or reporting an attest engagement. |
Renewal Pathways
Exemptions
- Newly Licensed CPA — No CPE required in the first year of licensure.CPE obligations begin in the second year
- Inactive/Retired Status — Inactive and retired CPAs are not required to report CPE.Must maintain inactive or retired statusCannot practice public accounting
- Non-Resident Reciprocity — Non-resident licensees whose principal place of business is outside Louisiana may meet home state CPE requirements instead.If home state has no CPE requirements, Louisiana standards apply
How You Can Complete Your CE
Provider Requirements
Louisiana does not require pre-approval of CPE providers. For ethics courses, the Board maintains a list of approved vendors including LCPA, Surgent McCoy CPE, CeriFi CPEdge, WebCE, Kaplan, Beacon Hill Financial Educators, My CPE, Master CPE, cpethink, LEARNCPE, and Illumeo. Self-study programs must be interactive to qualify.
Tips for Louisiana CPAs
- The ethics course is required only in even-numbered years — taking it in odd years will not count toward the requirement.
- Non-interactive self-study is rejected entirely in Louisiana, including nano learning and magazine-based programs.
- The rolling two-year window means the Board looks at any consecutive 24-month span, not a fixed biennium — complete 40 hours per year to stay safe.
- Keep only official certificates of completion as proof — sign-in sheets, registration forms, and self-generated transcripts are explicitly rejected.