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.

CPE Requirements Link: CONTINUING PROFESSIONAL EDUCATION (CPE) REQUIREMENTS

State Board Website:

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.

CPE Requirements Link: Statutes and Regulations - Public Accountancy

State Board Website:

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:

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.

CPE Requirements Link: CPE - ASBPA

State Board Website:

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

CPE Requirements Link: CBA-California Licensees FAQs

State Board Website:

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.

CPE Requirements Link: Board of Accountancy: Continuing Professional Education | Division of Professions and Occupations

State Board Website:

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.

CPE Requirements Link: CPE Questions and Answers

State Board Website:

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

CPE Requirements Link: Continuing Education and Audit Information - Division of Professional Regulation - State of Delaware

State Board Website:

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:

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.

CPE Requirement Link: http://www.myfloridalicense.com/dbpr/cpa/documents/CPEGuidelines.pdf

State Board Website:

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:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 over a three year rolling period

Ethics Requirements:

6 hours

Credit Limitations:

Personal development courses are limited to 30 hours

Other Subject Area Requirements:

30 hours in Accounting and Auditing

Other State Policies:

• Exemption: A non-resident licensee seeking renewal of a license in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or license, in the state in which the licensee’s principal office is located. If a non-resident licensee’s principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a license in Guam.

• Must be members of NASBA’s National Registry or a Board approved program, or fall into a special Board category for automatic approval. All providers, including NASBA sponsors, must register with the Board.

• Grace Period: Applicants who do not meet the requirements by December 31 will be granted an automatic extension until June 1 provided the applicant completes an additional 16 hours (136 hours total) of CPE in accounting and auditing subjects.

CPE Requirements Link: http://www.guamboa.org/pdf/25GAR002_COL20180201.pdf

State Board Website:

Total CPE Hours Required:

80 / 2 years

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

Ethics Requirements:

4 hours every biennial license renewal

Credit Limitations:

• Instructed: The maximum credit allowed for instructors is 40 hours. Credit for teaching the same course is awarded only once during a three-year period.

• Published Material: The maximum credit allowed for published material is 20 hours.

• Practice review: The maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is 20 hours.

• Technical Reviewer: The Board has provisions to allow for CPE credit hours for a reviewer at a formally sponsored inter-office or inter-firm quality review program, with 50% of each hour and not to exceed 20 hours per biennium.

Other Subject Area Requirements:

None

Other State Policies:

• Provider Approval: Course providers must be one of the following:

o A non-profit nationally recognized accounting and auditing association

o An accredited university or college

o Approved by either the Hawaii Board of Accountancy or another state board of accountancy

o Approved by NASBA’s National Registry of CPE Sponsors

• Carryover hours:

o Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.

CPE Requirements Link: Accountancy FAQs

State Board Website:

Total CPE Hours Required:

30 / year

80 / 2 years (prior year plus current year)

License Renewal Deadline:

Date: 6/30 annually

CPE Reporting Period:

1/1 to 12/31 biennially rolling

Ethics Requirements:

A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application.

Credit Limitations:

• Committee/Staff Meetings: Only the portions of committee or staff meetings that are designed as programs of learning and comply with the 2016 AICPA/NASBA Statement on Standards for Continuing Professional Education qualify for CPE credit.

• Self Study: Noninteractive self-study courses, where no review questions are presented during the course and no assessment is presented to evaluate understanding at the end of the course are provided, do not qualify for CPE credit.

• University/college: Credit is calculated at the rate of fifteen (15) credit-hours per semester hour of institutional credit or ten (10) credit-hours per quarter hour of institutional credit.

• Instructors and Discussion Leaders: Instructors, discussion leaders, or speakers who present a learning activity for the first time, to the extent that the activities maintain or improve their professional competence, may receive CPE credit for actual preparation time up to 2 times the number of CPE credits to which participants would be entitled, in addition to the time for presentation, subject to regulations and maximums established by the boards of accountancy. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed, and such change required significant additional study or research.

• Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. All supporting documentation must be submitted into the Board office with the CPE report for review.

• CPE Technical Reviewer: CPE credit for each review is equal to the actual review time up to the actual number of CPE credits for the program. For repeat technical reviews, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed, and such change required significant additional study or research.

Other Subject Area Requirements:

None

Other State Policies:

Idaho typically accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and Quality Assurance Service. Any non-NASBA registered course, in order to qualify, must be a formal program of learning which adheres to the 2016 Statement on Standards for Continuing Professional Education and contributes directly to professional competence.

CPE Requirements Link: https://isba.idaho.gov/ISBAPortal/BoardAdditional.aspx?Board=ISBA&BoardLinkID=200

State Board Website:

Total CPE Hours Required:

120 / 3 years

License Renewal Deadline:

9/30 every three years

CPE Reporting Period:

10/1 to 9/30 every three years

Ethics Requirements:

4 hours

Credit Limitations:

• Instruction: Instruction credits are limited to 60 hours.

• Non-Verifiable CPE: Credit for non-verifiable CPE is limited to 60 hours and includes the following:

o Programs without an approved sponsor

o Committee Meetings and Technical Meetings*

o Reading of Published Materials*

o Consultation with experts or research in an area new to the licensee*

• Personal Development: Personal development credits are limited to 24 hours.

• Published Materials: Authorship credits are limited to 30 hours.

• Self-Study: Self-study credits are limited to 80 hours. Only 60 hours can be from non-interactive self-study.

*This type of CPE is limited to 10 hours and comprises part of the hours allowed as “non-verifiable” CPE.

Other Subject Area Requirements:

One (1) hour of Sexual Harassment Prevention Training (must be board approved)

Other State Policies:

• Must be members of NASBA’s National Registry or a Board approved program, or fall into a special Board category for automatic approval.

• Licensees with an Address of Record outside of Illinois shall be considered compliant with Illinois CPE requirements if the licensee has complied with the CPE requirements of the state in their Address of Record. Principal jurisdiction must require at least 120 hours of CPE over a 3 year period.

CPE Requirements Link: https://www.icpas.org/information/licensing-registration/licensing-faqs

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

6/30 every three years

CPE Reporting Period:

1/1 to 12/31 every three years (2020, 2023, 2026, etc.)

Ethics Requirements:

An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:

• a minimum of four (4) hours in ethics

• completion of a competency-based ethics course

• experience that augments the applicant’s knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a non-compensated role with a professional or trade organization verified by the organization.

Credit Limitations:

• Instruction: 50% maximum. Instruction of a college course is not accepted if licensee is a college instructor teaching courses on a daily basis.

• Meetings: The following do not qualify for CPE credit: meetings conducted during eating periods; business meetings for the election of directors or officers, treasurers’ reports, or committee reports; committee work with local, state, and national professional organizations; and firm staff meetings that are oriented toward administrative and housekeeping matters.

• Self-Study: 50% maximum.

• University/College: Not accepted unless graduate level course in which licensee earned a grade of “C” or above.

Other Subject Area Requirements:

10% of the total hours required in Accounting and Auditing

Other State Policies:

Indiana accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: http://iga.in.gov/legislative/laws/2020/ic/titles/25#25-2.1-4-5

State Board Website:

Total CPE Hours Required:

120 / 3 years

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*

Ethics Requirements:

Four (4) hours of ethics and rules of professional conduct CPE

Credit Limitations:

• Certification Exams: Credit for successful completion of Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board can be claimed in the calendar year of the examination and is limited to 50% of the total renewal requirement.

• Dinner/Luncheon/Breakfast Meetings: Credit is limited to 25% of the total hours required and to 2 credits per instance.

• Firm Meetings: This type of CPE is not accepted.

• Instruction: Credit is limited to 50% of the hours required.

• Published Materials: Credit for authorship is limited to 25% of the hours required.

• Self Study: Credit is limited to 50% of the hours required.

• Subject areas: Non-technical subject areas are limited to 50% of the hours required.

Other Subject Area Requirements:

Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.

Other State Policies:

• Non-Residency Licensees Requirement: A CPA holding a currently valid license from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.

• Iowa accepts CPE credits for programs offered by NASBA sponsors.

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.

An Iowa (IA) CPA can complete a maximum of 60 CPE hours of non-technical courses every reporting cycle.

CPE Requirements Link: Renewal Registration & CPE for CPAs in Iowa

State Board Website:

Total CPE Hours Required:

16 / year (only if a licensed Municipal Public Accountant)

80 / 2 years

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)

Ethics Requirements:

2 hours in professional ethics relating to the practice of public accountancy

Credit Limitations:

• Group Internet-Based: Programs must be from sponsors approved by NASBA’s National Registry, the AICPA, or a state society.

• Instruction: 50% maximum.

• Personal Development Courses: 30% maximum.

• Self-Study: Programs must be from sponsors approved by NASBA’s National Registry or QAS, the AICPA, or a state society.

Other Subject Area Requirements:

If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing

Other State Policies:

• Carryover: 20 hours maximum earned in excess of the 80 hour requirement may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the professional ethics requirement.

• Exemption: The board may exempt from the continuing education requirements an individual who holds a permit from another state if: (1) The permit holder has a principal place of business located outside the state of Kansas; (2) the permit holder verifies to the board’s satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located; and (3) the board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas.

CPE Requirements Link: https://ksboa.kansas.gov/wp-content/uploads/article4.pdf

State Board Website:

Total CPE Hours Required:

60 / 2 years (if worked less than 3,000 hours in a public accounting firm)

80 / 2 years (if worked 3,000 hours or more in a public accounting firm)

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.

Ethics Requirements:

The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60% of total hours. Repetitious presentations of the same material is not allowed for credit.

• Published Materials: The maximum credit for Published articles/books it is 25%.

Other Subject Area Requirements:

Eight (8) hours in attest or compilation services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Kentucky beginning in 2021-2022 reporting period.

50% of the total hours must be in Technical Standards.

Personal Development: 8 hours maximum if 80 hours required; 12 hours maximum if 60 hours required.

The following subject areas are not accepted for CPE credit: Self-realization, Spirituality, Personal Health or Fitness, Sports and Recreation, Foreign Languages or Cultures and any other subject that does not contribute directly to the professional competence of the licensee.

Other State Policies:

• Providers are not required to be members of NASBA nor do they have to register with the Kentucky State Board of Accountancy.

• If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state.

Beginning January 1, 2021, 50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses.

Technical standards courses include those with the subject matters of accounting, auditing, business law, economics, finance, information technology, management

services, professional ethics, statistics, securities, tax, or specialized areas of industry that contribute directly to the professional competence of a licensee.

Beginning January 1, 2021, CPAs in public accounting firms who perform (a) attest services, or (b) compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours of CPE in the subject matter of accounting or auditing each year, for a total of 16 hours over the two-year reporting period.

Beginning January 1, 2021, CPAs required to complete 80 hours of CPE per every two-year reporting period may include up to 8 hours of personal development courses toward their requirement, and CPAs required to complete 60 hours of CPE may include up to 12 hours of personal development courses.

An acceptable personal development course improves time management, leadership, team building, goal setting and similar soft skills related to working in an office or professional setting. Human resources courses also qualify under personal development hours.

CPAs who renew their licenses in 2023 (with a reporting period of January 1, 2021 to December 31, 2022) will be the first group required to comply with these new CPE provisions.

CPAs renewing in 2022 will not be subject to these changes, but instead will proceed according to the standards in place prior to amendments to the CPE regulation.

CPE Requirements Link: 201 KAR 1:100. Continuing professional education requirements.

State Board Website:

Total CPE Hours Required:

20 / year

80 / 2 years

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.

Ethics Requirements:

All certificate holders who are required to complete CPE shall complete a course in professional ethics as required by the Board, the contents of which must be pre-approved by the Board. Note: For the year 2018, the Ethics Requirement is 3 hours.

Credit Limitations:

• Instruction: The maximum credit for instructors is 20 hours per year and is allowed for first presentations only, without substantial revisions.

• Personal development: Credit is limited to 20 hours per year.

• Published Materials: Credit is limited to 10 hours per calendar year.

• Self-Study Non-interactive self-study credit is not accepted.

Other Subject Area Requirements:

CPA certificate holders who participate in attest engagements during the calendar year (e.g., compilations, reviews, audits, and agreed-upon procedures), shall complete at least eight (8) hours in Accounting & Auditing subjects during the calendar year. “Participation in attest engagements” includes being responsible for performing substantial portions of the procedures, or being responsible for planning, directing, or reporting an attest engagement. Persons who “plan, direct and report” generally include the in-charge accountant, the supervisor or manager, and the firm partner (owner) who signs or authorizes someone to sign the attest engagement report on behalf of the firm.

Other State Policies:

• Magazine and reference material readings and tests do not qualify for CPE credits.

• Credit for writing published articles, books and CPE programs will be awarded in an amount to be determined by a board representative.

• Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 20 hours per calendar year.

CPE Requirements Link: http://cpaboard.state.la.us/blog/wp-content/uploads/2021/03/CPE-FAQs-for-2021-2.pdf

State Board Website:

Total CPE Hours Required:

40 / year

License Renewal Deadline:

9/30 annually

CPE Reporting Period:

10/1 to 9/30 annually

Ethics Requirements:

4 hours every 3 years

Credit Limitations:

• Instruction: Instruction credits are limited to 50% of total hours.

• Non-Technical Subjects: Courses in the following subject areas are limited to 50% of total hours: communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.

• Published Materials: Authorship credits are limited to 50% of total 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.

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.

• Maine accepts CPE credits for programs offered by NASBA sponsors

CPE Requirements Link: Rule Chapters for the Department of Professional and Financial Regulation (Maine)

State Board Website:

Total CPE Hours Required:

80 / 2 years

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

Ethics Requirements:

4 hours of professional ethics

Credit Limitations:

• Instruction: Instructor credits are limited to 45 hours in a reporting period.

• Published Material: Authorship credits are limited to 10 hours for each published article. This type of credit is limited to 40 hours for a reporting period.

• Peer Review: Credits are limited to 16 hours. A peer reviewer may allocate a maximum of 12 hours for an engagement review and 16 hours for a system review.

Other Subject Area Requirements:

None

Other State Policies:

• Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement, but can be applied to the Total Hours requirement.

• It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee’s professional competence.

• The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.

• The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.

• Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.

CPE Requirements Link: http://www.dllr.state.md.us/license/cpa/cpacontedregs.shtml

State Board Website:

Total CPE Hours Required:

80 / 2 years

License Renewal Deadline:

6/30 biennially

CPE Reporting Period:

7/1 to 6/30 biennially

Ethics Requirements:

4 hours in professional ethics

Credit Limitations:

• Instruction: The maximum credit allowed for instructors is 50% of total hours required.

• Published Materials: The maximum credit allowed for authored/published materials is 25% of the total hours required.

Other State Policies:

Massachusetts accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: Public Accountancy Continuing Education Requirements | Mass.gov

State Board Website:

Total CPE Hours Required:

40 / year

80 / 2 years

License Renewal Deadline:

7/31 biennially

CPE Reporting Period:

7/1 to 6/30 biennially

Ethics Requirements:

4 hours, with a minimum of 2 per year

1 hour of Michigan Statutes and Administrative Rules applicable to Public Accountancy

Credit Limitations:

Instruction: 50% maximum (20 hours) per year.

Self-Study: 50% maximum (20 hours) per year.

Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.

Other Subject Area Requirements:

8 hours per year in Accounting and Auditing

Other State Policies:

• Carryover: 40 hours maximum earned in excess of the 40 hour per year requirement may be carried forward into the following year. 8 hours maximum of accounting and auditing may be carried forward into the following year. Two (2) hours maximum of ethics per year can be carried into the following year.

• Exemption: A non-resident licensee may meet Michigan’s CPE requirements by meeting the CPE requirements of his/her principal place of business. If the principal place of business does not have CPE requirements, then the licensee must meet Michigan’s requirements.

• Michigan accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: CONTINUING EDUCATION

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

7/1 to 6/30 over a three year rolling period

Ethics Requirements:

Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours.

• Authored Published Materials: The maximum credit for published articles, curriculum, and books is 60 hours.

• Group/Blended Study: At least 24 hours must be obtained from attending group or blended learning programs.

• Blended Learning: Providers of blended learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

• Nano Learning: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

Other Subject Area Requirements:

Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study.

Other State Policies:

• Approved Providers: A minimum of 72 hours must be from approved providers.

• Approved Providers for Group Programs:

• Programs that will automatically be accepted by the MN Board are presented by:

o Providers that are on the NASBA Registry of CPE Sponsors.

o The Office of the Legislative Auditor or State Auditor, if a peer review has been completed in the last three years and an unmodified report on such a review has been filed with the Board. This peer review must be similar in scope to a system review level peer review conducted on a CPA firm.

o CPA firms who have had a system review level peer review completed in the last three-years and an unmodified report on such review has been filed with the Board.

o Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination.

o Professional organizations recognized by the Board as Report Acceptance Bodies.

o CPE Programs sponsored by professional organizations recognized by another state’s board of accountancy.

• Approved Providers for Self Study, Blended Learning and Nano Learning Programs:

• Providers of Self Study, Blended Learning and Nano Learning programs must be approved for the specific delivery method on the NASBA Registry of CPE Sponsors.

State Board Website:

Total CPE Hours Required:

40 / year

License Renewal Deadline:

1/1 annually

CPE Reporting Period:

7/1 to 6/30 annually

Ethics Requirements:

• Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations.

• Providers offering ethics courses must register with the Board and/or have their content approved by the Board.

Credit Limitations:

• Independent study: This type of CPE is not accepted for credit.

• Personal Development: No more than 20 hours CPE credit for personal development courses or classes may be claimed in a CPE compliance year.

• Published Materials: Authorship is based on submission of the published document and a request for the number of credits.

• Self Study: Courses must be approved by the NASBA QAS program.

Other Subject Area Requirements:

• Carryover: If more than 40 CPE credit hours are accumulated in a one year (1-year) compliance period, the excess hours up to a maximum 20 CPE credit hours may be carried over and applied to the CPE requirement for the immediately following one year (1-year) compliance period. No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

• Reporting: To receive a CPA license and to annually renew a CPA license, an individual must complete and report CPE credit hours on the Board prescribed reporting form by August 1, even if the number reported is zero.

Exemption

The board may exempt a non-resident licensee from the continuing education requirements if:

• The licensee’s primary employment is not in Mississippi but is in a State whose CPE requirements are substantially equivalent to Mississippi’s requirements as determined by the Board.

• The individual is a licensee in that State of primary employment and reports those CPE credit hours as required, with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met.

• The licensee must comply with the Mississippi ethics CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement.

CPE Requirements Link: Continuing Professional Education | Mississippi State Board of Public Accountancy

State Board Website:

Total CPE Hours Required:

40 / year

120 / 3 years

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

Ethics Requirements:

Six (6) hours

Effective January 1, 2020: Two (2) hours per reporting period

Credit Limitations:

Authored Published Material: Effective January 1, 2020 – Two (2) hours maximum per reporting period

College/University: Effective January 1, 2020 – Must be related to the accounting profession

Other State Policies:

Exemption: A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located. If a non-resident licensee’s principal office state has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.

Missouri accepts CPE credits for programs offered by National Registry sponsors.

CPE Requirements Link: https://www.sos.mo.gov/cmsimages/adrules/csr/current/20csr/20c2010-4.pdf

State Board Website:

Total CPE Hours Required:

120 / 3 years

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

1/1 to 12/31 over a three-year rolling period

Ethics Requirements:

2 hours

Credit Limitations:

• Instruction: Instructor credits are limited to 50% of total hours.

• Published materials: Authorship credits are limited to 25% of total hours.

• Reviewer: The maximum credit allowed for serving as a report reviewer under the board’s profession monitoring program is 16 hours in any given calendar year reporting period. One hour of credit shall be granted per hour spent reviewing reports.

• University/College: No CPE hours shall be permitted for attending or instructing college or university courses considered to be basic or introductory acocunting courses or exam preparation/review courses.

• Technical Reviewer: Technical reviewer credit is limited to 50% of total hours.

• Nano Learning Programs: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

Other Subject Area Requirements:

60 hours in technical fields of study beginning in 2018-2020 reporting period

Other State Policies:

• Exemption: A nonresident Montana licensee shall be determined to meet Montana CPE requirements by meeting the CPE requirements in the state where their principal place of business is located. If the nonresident licensee’s principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for renewal of a license in Montana.

• Montana accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: 24.201.2106 : BASIC CONTINUING EDUCATION REQUIREMENT - Administrative Rules of the State of Montana

State Board Website:

Total CPE Hours Required:

80 / 2 years

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

Ethics Requirements:

4 hours

Credit Limitations:

• Committee Meetings: Credit for technical meetings is limited to 16 hours.

• Firm Meetings: Not accepted unless the program consists of at least 50 minutes of continuous instruction, is conducted by a qualified instructor, and includes an outline of the program with a detailed timeline that was prepared in advance and preserved.

• Instruction: Instructor credits are limited to 50% of total hours.

• Peer Review: Peer review programs are limited to 50% of total hours and must be sponsored by a state board or national or state professional society.

• Personal Development/Communications: Combined credit is limited to 16 hours.

• Published Materials: Authorship credits are limited to 16 hours.

• Self-Study: Self-study credits are limited to 50% of total hours.

• University/College: University/College credits are limited to 50% of total hours.

• Nano Learning Programs: Credit amounts awarded for these delivery methods must meet Nebraska’s current rounding rules in credit calculation. Nano learning programs will be reported in 50-minute increments. The 50-minute increments must be earned from the same sponsor. Nano learning credits are limited to no more than 40 hours during a licensing period.

• Blended Learning Programs: Credit amounts awarded for these delivery methods must meet Nebraska’s current rounding rules in credit calculation.

Other State Policies:

• Course Approval: Pre-approval of CPE courses is encouraged through the use of the Board’s “Program Qualification Form”.

• Nebraska generally accepts CPE credits offered by NASBA sponsors.

CPE Requirements Link: https://nbpa.nebraska.gov/sites/nbpa.nebraska.gov/files/doc/CPE%20Guidelines%20-%20Updated%20version%20Ocotber%202020.pdf

State Board Website:

Total CPE Hours Required:

20 / year

80 / 2 years

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

1/1 to 12/31 over a two year rolling period

Ethics Requirements:

4 hours

Credit Limitations:

Technical Reviewer: The Board will allow this type of CPE to be claimed with the understanding that it is time spent reviewing CPE program materials.

Other Subject Area Requirements:

8 hours in Accounting and Auditing in each year in which the practitioner planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure compilation or attestation service of a non-governmental agency

Other State Policies:

• Exemption: If an applicant for the renewal of a permit to engage in the practice of public accounting is permitted, certified or licensed to engage in the practice of public accounting in another state and resides in that state, the applicant must demonstrate compliance with the continuing education requirements of that state. If the state in which the applicant resides does not have continuing education requirements, the applicant must comply with the requirements of Nevada.

• Nevada accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: NAC: CHAPTER 628 - ACCOUNTANTS

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

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

Ethics Requirements:

4 hours

Credit Limitations:

• Instruction: Instructor credits are limited to 50% of total hours.

• Published materials: Authorship credits are limited to 50% of total hours.

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 60 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimum or ethics requirements.

• New Hampshire accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: Ac 100-500

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

12/31 every three years

CPE Reporting Period:

1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.

Ethics Requirements:

Four (4) hours in New Jersey law and ethics approved by the Board.

Credit Limitations:

• Blended Learning: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).

• Instruction: 60 hours maximum. An instructor or discussion leader employed as an instructor or discussion leader on a full-time basis cannot obtain continuing professional education credit for instruction.

• Marketing: Courses related to the development of a licensee’s practice or the marketing of services are not accepted.

• Nano Learning: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).

• Published Materials: 30 hours maximum for authorship.

• Reviewer: 60 hours maximum for technical review or peer review program committee participation.

• Self-Study: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).

• University/College: Events shall only receive credit for subject areas that are categorized as technical.

• 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:

• 60 hours in Technical Subjects: Accounting; Auditing, including but not limited to, review, compilation and attest standards; Business Law; Computer Science; Economics; Finance; Management Advisory Services; Mathematics, Statistics, etc.; SEC Practice; Taxation; and Professional Ethics. Any of these subjects may be in specialized industries.

• 24 hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function.

Other State Policies:

Providers: Program sponsors must register with the Board. The following are exempt from registering with the Board:

• Accredited universities or colleges;

• National and state professional organizations;

• Federal and state government agencies; and

• Sponsors registered with the National Association of State Boards of Accountancy (NASBA)

CPE Requirements Link: Chapter-29-New-Jersey-State-Board-of-Accountancy.pdf

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

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

Ethics Requirements:

4 hours

Credit Limitations:

• Instruction: Instruction credits are limited to 60 hours combined with authorship.

• Meetings: Board meeting attendance is limited to 4 hours.

• Published Materials: Authorship credits are limited to 60 hours combined with instruction.

• Per Review: Not accepted for CPE credit.

Other Subject Area Requirements:

• 96 hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board.

• 24 hours of CPE sponsored by organizations other than a licensee’s firm or employer.

Other State Policies:

New Mexico accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: https://www.rld.nm.gov/wp-content/uploads/2021/06/Public-Accountancy-Act-and-Rules.pdf

State Board Website:

Total CPE Hours Required:

24 / year in one subject OR

40 / year in any of the recognized subjects

License Renewal Deadline:

every three years based on date of issuance (current) and birth month (prior to 1/1/1993)

CPE Reporting Period:

1/1 to 12/31 annually

Ethics Requirements:

Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.

The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.

If the licensee’s principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York.

If the licensee’s principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement.

Credit Limitations:

• Instruction: The maximum credit for instructors and articles/books is 50% of total hours. No repetition of courses without significant revisions or new materials for instructor credits.

• Instructed University/College Credit: The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.

• Published Materials: The maximum credit for instructors & articles/books is 50% of total hours. An author’s work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.

Other Subject Area Requirements:

Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant’s report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.

Other State Policies:

Provider Approval:

Courses taken inside the state of New York must be sponsored by entities registered with the NY State Board or with NASBA.

Courses taken outside the State of New York must be sponsored by entities registered with the NY State Board, the Board of the state in which the course was taken, or with NASBA.

Self Study courses, regardless of physical location, must be sponsored by entities registered with the NY State Board or with NASBA.

Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.

• Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.

CPE Requirements Link: NYS Public Accountancy:Laws, Rules & Regulations:Part 70

State Board Website:

Total CPE Hours Required:

40 / year

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 annually

Ethics Requirements:

50 minutes. Must be from a sponsor registered with NASBA.

Credit Limitations:

• Instruction: Instructor credits are limited to 50% of total minutes. CPE credit for instructing a college course will only be given if the course is above the level of accounting principles.

• Published Materials: Authorship credits are limited to 25% of total minutes.

• Self Study: CPE credit shall be given based on the number of minutes needed to complete the course as determined by the sponsor.

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 1,000 minutes may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.

• North Carolina accepts CPE credits for programs offered by National Registry sponsors.

Exemption:

o A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina’s requirements.

o A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

CPE Requirements Link: Subchapter 08G – Continuing Professional Education (CPE) – North Carolina State Board of Certified Public Accountant Examiners

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

7/31 annually

CPE Reporting Period:

7/1 to 6/30 annually

Ethics Requirements:

6 hours of Ethics are required across the immediate preceding three reporting years.

Credit Limitations:

Instruction: Repetitious presentations are not allowed for credit.

Other Subject Area Requirements:

None

Other State Policies:

• North Dakota accepts CPE credits for programs offered by National Registry sponsors.

• To qualify a program must be a formal program of learning which contributed directly to professional competence.

Non-Resident Licensee

Non-resident accountants are exempt from the North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence, provided the state of residence requirements are considered comparable to North Dakota. This exemption is not applicable for CPA residents of Wisconsin, New York and the Virgin Islands.

CPE Requirements Link: http://ndsba.aci-dev.com/rules.html#3

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

12/31 every three years

CPE Reporting Period:

1/1 to 12/31 every three years

Ethics Requirements:

3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.

Credit Limitations:

• Group Live Daily Limit: Eight (8) credits may only be given for live group study during one day provided the actual session is at least four hundred minutes in length, excluding breaks.

• Publications: The executive director, subject to board approval, shall evaluate continuing education credit claimed for publications or other special learning activities, and may require that the Ohio permit holder submit appropriate documentation to support the credit claimed.

• Examinations: Credit awarded for passing major professional examinations that have been approved by the executive director, subject to board approval, is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of forty credits per session.

Other Subject Area Requirements:

• 24 hours in Accounting or Auditing if work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation.

• 24 hours in Tax if work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.

Other State Policies:

• Must be members of NASBA’s National Registry or a Board approved program, or fall into a special Board category for automatic approval.

• Exemption: A non-resident Ohio permit holder may fulfill the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder’s principal office is located. If that state does not have a continuing education requirement, then the non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

CPE Requirements Link: Chapter 4701-15 - Ohio Administrative Code

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

Last day of birth month annually

CPE Reporting Period:

1/1 to 12/31 over a three year rolling period

Ethics Requirements:

Four (4) hours of professional ethics

Credit Limitations:

• Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different.

• Published Materials: Limited 10 hours per calendar year.

• Self Study: The delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.

• Blended Learning Programs: Blended learning credit is accepted if the credit amount is within the current rounding rules (0.5 credits after the first full credit).

• Nano Learning: These activities/credit are NOT accepted.

Other Subject Area Requirements:

• A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA’s main area of employment is industry.

• A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program.

Other State Policies:

• Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.

• Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.

Exemption from Requirements of CPE:

Certificate of license holders who reside and are registered as a CPA or PA in another state, who do not serve Oklahoma clients, and who demonstrate compliance with the resident state’s CPE requirements. Registrants whose state of residence does not have a CPE requirement shall comply with Oklahoma CPE reporting requirements.

CPE Requirements Link: OKLAHOMA ACCOUNTANCY ACT

State Board Website:

Total CPE Hours Required:

24 / year

80 / 2 years

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

Ethics Requirements:

Four (4) hours in professional conduct and ethics

Programs in ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:

• Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.

• Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy.

• The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.

• Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.

Ethics for Subsequent Permit Renewal

• Four (4) hours in professional conduct and ethics in any ethics program which meets Oregon’s general CPE requirements.

• If the licensee’s principal place of business is not Oregon, they may meet the Oregon ethics requirement by meeting the ethics requirement of the principal place of business. If the principal place of business does not have an ethics requirement, then the licensee must meet Oregon’s ethics requirement.

Credit Limitations:

• Instruction and Published Materials: The maximum credit for instructors and authorship combined is 50% of total hours. Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only.

• Non-technical credits: Credit in non-technical subjects is limited to 16 hours and cannot be carried forward.

• Practice Review: This type of credit is limited to 2 hours per instance and 16 total hours.

• Self Study: This type of credit must be approved by NASBA’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 State Policies:

• Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee.

• CPE Credit for State Legislative Joint Ways and Means Committee Members: Licensees who serve as members of the Oregon Joint Ways and Means Legislative Committee shall be allowed to claim a maximum of 16 hours of CPE credit for this service.

• Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal period.

• Oregon accepts CPE credits for programs offered by National Registry sponsors.

• Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal period.

Municipal Auditors

Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. A minimum of 16 hours are required in the following subjects:

• Audits of state and local governmental units

• Governmental Accounting and Financial Reporting Standards and updates

• Generally Accepted Governmental Auditing Standards and updates

• Single Audit Act and related Office of Management and Budget circulars and supplements

• Oregon Local Budget Law

• Minimum standards of audits and reviews of Oregon municipal corporations

No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures.

CPE Requirements Link: Oregon Board of Accountancy

State Board Website:

Total CPE Hours Required:

20 / year

80 / 2 years

License Renewal Deadline:

December 31 on odd numbered years

CPE Reporting Period:

1/1 to 12/31 biennially ending on odd numbered years

Ethics Requirements:

4 hours

Credit Limitations:

• Instruction: The maximum credit allowed instruction is 40 credits. No repetitions for instructor credits unless the material has substantially changed. Entry level accounting courses do not count for instructors.

• Published Materials: Credit for published books/articles is limited to 20 credits per instance on a self-declaration basis. The maximum allowed for all Publications combined is 40 credits.

• Published Materials and Self Study: The maximum credit allowed from self-study and published material combined is 40 credits.

• Self-Study: The maximum credit allowed for self-study is 40 credits. If the delivery method is non-interactive, only 1/2 of the total credit is granted

Other Subject Area Requirements:

Twenty-four (24) hours in Accounting & Auditing, if participating in attest activities

Other State Policies:

• The Pennsylvania State Board of Accountancy.

• The National Registry of CPE sponsors.

• The accountancy regulatory body of a state that permits the practice of public accounting under the principles of substantial equivalency.

• A college or university accredited by a Nationally recognized accrediting agency recognized by the United States Department of Education.

CPE Requirements Link: 49 Pa. Code § 11.61. Scope.

State Board Website:

Total CPE Hours Required:

120 / 3 years (CPA Practitioners)

90 / 3 years (non-practicing CPAs)

License Renewal Deadline:

12/1 every three years based on license issue date

CPE Reporting Period:

8/1 to 7/31 every three years based on license issue date

Ethics Requirements:

Three (3) hours of professional ethics for CPA practitioners and non-practicing CPAs

Credit Limitations:

• Published Materials: Credit for authoring published materials is limited to 60 hours.

• Self-Study: This type of credit is limited to 60% of the total hours required. Interactive courses approved by the NASBA QAS will receive full credit. All non-interactive or non-QAS approved courses will receive half credit.

• Subject Areas: For CPA practitioners, no more than 24 hours may be reported in communication, behavioral sciences, public relations and sales of securities.

Other Subject Area Requirements:

Forty (40) hours in Accounting, Auditing and Tax, in which 28 hours must be Accounting and Auditing and 12 hours must be Tax or 28 hours must be Tax and 12 hours must be Accounting and Auditing (CPA practitioners); 30 hours in industry specific subjects (non-practicing CPAs)

Other State Policies:

Program sponsors must be approved by the Puerto Rico Board, be approved by NASBA’s Sponsor Registry or fall into one of the categories below for automatic approval:

• Puerto Rico CPA Society

• Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy

• AICPA

Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA’s professional competence.

CPE Requirements Link: Educación Continuada - Colegio de CPA de Puerto Rico

State Board Website:

Total CPE Hours Required:

120 / 3 years

License Renewal Deadline:

6/30 triennially

CPE Reporting Period:

7/1 to 6/30 triennially

Ethics Requirements:

• Six (6) hours in subjects devoted to professional ethics every three years:

• Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued there under, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization.

Credit Limitations:

Instruction: The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.

Personal Development and Marketing: This type of CPE is limited 24 credits per reporting period. This includes the following subject areas:

Business Management and Organization

Communications

Communications and Marketing

Marketing

Personnel/HR

Personal Development

Published materials: Authorship credits are limited to 60 hours over 3 years.

Self study: Credits must be QAS approved or interactive.

Nano learning: CPE credit is accepted only in 0.2 increments.

Other Subject Area Requirements:

None

Other State Policies:

• Rhode Island Board accepts CPE credits for programs offered by National Registry sponsors.

• Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.

• Exemption: A non-resident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state. If a non-resident licensee’s principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.

CPE Requirements Link: https://rules.sos.ri.gov/regulations/part/400-00-00-1

State Board Website:

Total CPE Hours Required:

40 / year

License Renewal Deadline:

1/31 annually

CPE Reporting Period:

1/1 to 12/31 annually

Ethics Requirements:

6 hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved. The 2-hour ethics course can be taken only once in each 3-year cycle. You can only count one two-hour SC ethics course per three-year period.

Credit Limitations:

Breakfast/Lunch/Dinner Meetings: Not accepted unless have 50 minutes or more of continuous instruction after completion of meal.

Instruction University/College: Instructor credits for teaching university, college, and graduate courses are limited to 25% of total hours. No credit for teaching introductory level courses.

Peer Review: Participation in positive enforcement reviews assigned by the Board and service on a qualifying peer review acceptance body is limited to 16 hours.

Personal Development: Personal development courses are limited to 20% of total hours.

Published Materials: Authorship credits are limited to 25% of total hours.

Self-Study: Self-study credits are limited to 50% of total hours. Providers of self-study courses must be registered with NASBA’s Quality Assurance Service (QAS).

Nano Learning: Nano learning credits are limited to a maximum of 2 hours.

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Credits earned from peer review, published materials, self-study, or instruction of university/college courses cannot be carried forward. Credits earned in personal development also cannot be carried forward.

• Daily Maximum: No more than 10 hours of CPE can be earned in a calendar day.

• Exemption: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

CPE Requirements Link: https://llr.sc.gov/acct/forms/Accountancy%20Regulations_4923_official%202020.06.26.pdf

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

8/1 annually

CPE Reporting Period:

7/1 to 6/30 over a rolling three year period

Ethics Requirements:

None

Credit Limitations:

• Instruction: An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college/university courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed.

• Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. This type of credit is limited to fifty (50%) percent of the hours required in a reporting period.

• Subject areas: No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.

Other Subject Area Requirements:

None

Other State Policies:

• Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.

• Personal development credits may be acceptable if they maintain or improve a CPA’s competence.

• South Dakota accepts CPE credits for programs offered by National Registry sponsors.

Nonresident Certificate Holders Exemption

• A certificate holder is considered compliant with this state’s CPE requirements if the individual meets the continuing professional education requirement for renewal in the state which is their principal place of business. The individual’s principal place of business is the location registered as the individual’s office on the board records.

• If the licensee’s principal place of business has no continuing professional education requirement for any renewal period, the nonresident must comply with all continuing professional education requirements in this state.

CPE Requirements Link: SDLRC - Rule 20:75:04

State Board Website:

Total CPE Hours Required:

20 / year

80 / 2 years

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

Ethics Requirements:

Two (2) hours from a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

Credit Limitations:

• Instructed: The maximum credit for instructors is 50% of total hours.

• Professional Journals: Credit for reading professional journals and taking an exam on the reading is limited to 20% biennially.

• Published Materials: For authorship credit, a copy of the published article or book shall be made available to the Board if CPE records are audited. The maximum credit for published articles/books is 50% of total 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.

Other Subject Area Requirements:

• At least 40 hours in technical subjects: accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics,specialized knowledge, statistics or taxes.

• If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.

• If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

Other State Policies:

Provider/Sponsor Approval: Program sponsors must be members of NASBA’s Registry or Board’s Registry, or fall into one of the following categories for automatic approval:

• Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)

• Universities or colleges recognized under Rule 0020-2-.01

• Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge

• Governmental entities

• Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS)

Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.

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.

Home State Exemption

• A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction’s CPE requirements for renewal are met on the renewal application for Tennessee.

• 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 Tennessee.

• If the licensee’s principal jurisdiction does not have an ethics requirement, then the ethics requirement for Tennessee must be met.

CPE Requirements Link: https://publications.tnsosfiles.com/rules/0020/0020-05.20211006.pdf

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

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

Ethics Requirements:

4 hour ethics course every 2 years. Providers offering ethics courses must register with the Board.

Credit Limitations:

• Instruction: 20 hours maximum per year. Instruction of an introductory level college course is not accepted.

• Nano Learning: 50% maximum in a three year reporting period. For nano learning, a passing grade is 100%.

• Non-Technical Courses: 50% maximum in a three year reporting period.

• Other Certifications: 50% maximum in a three year reporting period for the successful completion of certification programs, such as a Certified Financial Planner, Certified Internal Auditor, Certified Fraud Examiner, other related financial certifications, and/or related financial securities licenses.

• Published Materials: 10 hours maximum per year for authors and reviewers of published articles and books.

• 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:

None

Other State Policies:

• CPE Reciprocity: A non-resident licensee may meet Texas’ CPE requirements by meeting the CPE requirements of the licensee’s principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Texas’ CPE requirements.

• Provider Approval: All providers, including NASBA sponsors, must register with the Board.

• Non-Registered Sponsors: Credit hours earned from sources other than registered sponsors should be submitted on the appropriate form, “Claiming Continuing Professional Education Credits from a Non-Registered Sponsor,” justifying the reason the CPE credit hours are being claimed and the benefit to the licensee or the licensee’s employer. Licensees may not claim more than fifty percent of their hours from non-registered sponsors in any three year reporting period.

State Board Website:

Total CPE Hours Required:

80 / 2 years

License Renewal Deadline:

12/31 on even-numbered years

CPE Reporting Period:

1/1 to 12/31 biennially, ending on even-numbered years

Ethics Requirements:

1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)

3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics)

Credit Limitations:

• Committee/Firm Meetings: Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.

• Instructed: The maximum credit cannot exceed fifty percent (50%) of the CPE requirement.

• Published Materials: The maximum credit cannot exceed twenty-five percent (25%) of the CPE requirement.

• Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.

Other Subject Area Requirements:

None

Other State Policies:

Credit must be approved by either NASBA or the Utah Association of CPAs (UACPA).

State Board Website:

Total CPE Hours Required:

80 / 2 years

License Renewal Deadline:

7/31 on odd years

CPE Reporting Period:

8/1 to 7/31 biennially on odd years

Ethics Requirements:

4 hours

Credit Limitations:

• Instruction: 50% maximum.

• Published Materials: 25% maximum for authorship.

Other Subject Area Requirements:

8 hours in Accounting and Auditing

Other State Policies:

• Vermont accepts CPE credits for programs offered by NASBA sponsors.

• Carryover: 10 hours maximum may be carried forward into the next reporting period. Carryover hours cannot be used to satisfy the accounting and auditing or ethics requirements.

ADMINISTRATIVE RULES FOR THE BOARD OF PUBLIC ACCOUNTANCY Effective

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

Dates: 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30)

Ethics Requirements:

Four (4) hours within the 120 hour requirement each three (3) calendar years preceding renewal.

Other State Policies:

• Qualifying CPE must meet the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and the AICPA.

• Virgin Islands accepts CPE credits for programs offered by NASBA sponsors.

Non-Resident Licensee Exemption

• The licensee’s state of residence must be other than the Virgin Islands.

• If the non-resident licensee has met the CPE requirements for their principal place of business for the most recently completed reporting period, they are considered Compliant in the Virgin Islands.

• If the licensee’s principal place of business does not have CPE requirements, then the licensee must meet the Virgin Islands CPE requirements.

CPE Requirements Link: RULES AND REGULATIONS VIRGIN ISLANDS BOARD OF PUBLIC ACCOUNTANCY _j_ Day of October, 2015

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

06/30 annually

CPE Reporting Period:

1/1 to 12/31 over a three year rolling period

Ethics Requirements:

2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.

Credit Limitations:

• Exams: 60 hours maximum in a three year reporting period. The VBOA will award the CPE hours for the year in which the exam was passed and the certification was received. View all accepted certifications/exams/licensures.

• Instruction: 30 hours maximum in a three year reporting period.

Other Subject Area Requirements:

8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.

Other State Policies:

• Virginia accepts CPE credits for programs offered by National Registry sponsors.

• Exemption: A non-resident licensee may meet Virginia’s CPE requirements by meeting the CPE requirements of his principal place of business. The principal place of business must have a CPE requirement including an ethics requirement to qualify.

• Grace Period: January 31 is the deadline for obtaining CPE for the previous calendar year.

CPE Requirements Link: CPE - Virginia Board of Accountancy

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

4/20 every three years: Fee $230.00

CPE Reporting Period:

1/1 to 12/31 every three years based on when license was issued

Ethics Requirements:

Four (4) hours in board approved ethics and regulations CPE. Ethics courses that are not board approved may be counted toward the technical and total hour requirement.

Credit Limitations:

• Nano Learning: Credit for nano learing is limited to 12 hours.

• Non-technical CPE: Credit is limited to 60 CPE hours per 3-year period. Non-technical subjects are: Communication skills; Interpersonal management skills; leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.

• Other CPE Limits: Credit is limited to 60 hours combined for the following types of programs. CPE credit earned from these programs cannot apply towards the 20 hour yearly minimum.

o Service on the Washington state board of accountancy or the board’s committees or volunteer service on on of the board approved peer review committees.

o First time instructor/developer of a college or university course.

o First time instructor/developer of a CPE course.

o Authorship of published articles, books and other publications relevant to maintaining or improving professional competence.

• 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 State Policies:

• CPE Reciprocity: A non-resident licensee may meet Washington’s CPE requirements by meeting the CPE requirements of the licensee’s principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington’s CPE requirements.

• Washington accepts CPE credits for programs offered by NASBA sponsors.

CPE Requirements Link: Continuing Professional Education - (CPE) | Board of Accountancy

State Board Website:

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 over a rolling three-year period

Ethics Requirements:

Four (4) hours. Providers offering ethics courses must register with the Board.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.

• Published Materials: The maximum credit for published articles/books is 60 hours per publication.

• Subject: Courses in principles of accounting do not count for credit for attendance or instruction.

• Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.

Other Subject Area Requirements:

None

Other State Policies:

• Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.

• 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.

Non-Residency Requirement

• Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of their state of residence. If that state has no CPE requirements, the non-resident licensees must meet the Board’s CPE requirements. The state of residence must have CPE standards that are considered substantially equivalent to those of West Virginia.

State Board Website:

Total CPE Hours Required:

20 / year

80 / 2 years

License Renewal Deadline:

12/14 of odd years Fee: $43.00

CPE Reporting Period:

12/15-12/14 every 2 years

Ethics Requirements:

Three (3) hours from formal learning activities shall be on the subject of Ethics.

Other Subject Area Requirements:

At least 40 hours from formal learning activities meeting the requirements under s. Accy 2.603 (1) and (2).

Other State Policies:

A licensee holding a current unrevoked CPA license issued by any other United States CPA licensing jurisdiction shall meet Wisconsin’s CPE Requirements if the licensee is in compliance with the continuing professional education or continuing professional development CPA licensing requirements of the jurisdiction in which the other license is held.

CPE Requirements Link: DSPS Certified Public Accountant Continuing Education

State Board Website:

Total CPE Hours Required:

120 / 3 years

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

1/1 to 12/31 over a rolling three-year period

Ethics Requirements:

Ethics for First Permit Renewal

• Four (4) hour board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit.

Ethics for Subsequent Permit Renewal

• Four (4) hour board approved course.

Credit Limitations:

• Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period.

• Instruction: The maximum credit for instructors is 50%, or 60 hours with no repetitions.

• Published Materials: The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.

• University/College credit: Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.

• 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:

80 hours in Code A subjects

Other State Policies:

Wyoming accepts CPE credits for programs offered by NASBA sponsors.

A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual’s principal office is located. The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.

CPE Requirements link: CHAPTER5.pdf

State Board Website:

You will be required to complete 30 hours of continuing education annually, 2 hours of which must be in the area of Ethics. Reporting of continuing education is done in conjunction with the annual recertification invoice. Credit will be given for subjects relevant to a management accountant’s or financial manager’s career development and related to employer needs. IMA does not require CPD providers to be accredited with their organization in order to offer CE hours to their members. The courses listed on LearnFormula may be eligible and counted towards the annual continuing education requirement. It is up to the professional to determine whether the activity qualifies as eligible towards their CE requirement.

Both practicing and nonpracticing certified individuals are required to obtain and attest to the completion of the required CPE credit hours annually. CIA (practicing individual) is required to obtain 40 CPE credit hours annually. CCSA, CGAP, CFSA, CRMA, QIAL (practising individuals) are required to obtain 20 CPE credit hours annually. Certified individuals are required to complete two CPE hours focused on the subject of ethics. Ethics training hours may be applied toward the individual’s total annual CPE requirement. The IIA does not prescribe where an individual must obtain this training. However, the training must occur annually, within the reporting period.

Total CPE Hours Required:

20 / year

120 / 3 years

License Renewal Deadline: 4/20 every three years

CPE Reporting Period:

1/1 to 12/31 every three years based on when license was issued

Ethics Requirements:

Four (4) hours in board approved ethics and regulations CPE. Ethics courses that are not board approved may be counted toward the technical and total hour requirement.

Credit Limitations:

• Nano Learning: Credit for nano learing is limited to 12 hours.

• Non-technical CPE: Credit is limited to 60 CPE hours per 3-year period. Non-technical subjects are: Communication skills; Interpersonal management skills; leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.

• Other CPE Limits: Credit is limited to 60 hours combined for the following types of programs. CPE credit earned from these programs cannot apply towards the 20 hour yearly minimum.

o Service on the Washington state board of accountancy or the board’s committees or volunteer service on on of the board approved peer review committees.

o First time instructor/developer of a college or university course.

o First time instructor/developer of a CPE course.

o Authorship of published articles, books and other publications relevant to maintaining or improving professional competence.

• 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 State Policies:

• CPE Reciprocity: A non-resident licensee may meet Washington’s CPE requirements by meeting the CPE requirements of the licensee’s principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington’s CPE requirements.

• Washington accepts CPE credits for programs offered by NASBA sponsors.Our Washington specific Ethics course is approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(b) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State.