The National Association of State Boards of Accountancy (NASBA) does not itself set CPE (Continuing Professional Education) requirements, but it does maintain the National Registry of CPE Sponsors and supports state boards in enforcing their own CPE rules. CPE requirements vary by state. Please select your state board to check your requirements. *LearnFormula Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org. NASBA Sponsor ID: 144062

To renew your CPA/PA/NLO certificate as Active, each CPA/PA/NLO must complete:  A total of 40 hours of CPE earned between October 1 and September 30  Completion of at least 8 hours of Accounting & Auditing CPE  Completion of at least 2 hours of qualifying Ethics CPE  Completion of NO more than 12 hours of Personal Development CPE  Completion of NO more than 10 hours earned by Nano Learning delivery method

Before a license can be renewed, certified public accountants must complete no less than 80 hours of approved continuing education (CE) within the two-year concluding licensing period and at least 20 hours of required CE must be completed within each year of that two-year period. For each renewal, at least 4 hours of the required continuing education must cover ethics.

All holders of an Arizona CPA certificate who do not qualify for continuing professional education (CPE) reciprocity pursuant to A.A.C. R4-1-453(I) are required every renewal period to: Complete 80 hours of CPE, regardless of whether employment is in public accounting, industry, business or government. Of the 80 hours of CPE, the following is required:

Complete four hours of ethics which includes at a minimum one hour each of the following:

Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.

The Arizona State Board of Accountancy statutes and administrative rules.

A minimum of 16 hours of classroom or live/interactive webinar.

A minimum of 40 hours must be in accounting, auditing, taxation, business law, or consulting services of which a minimum of 16 hours must be in the subject areas of accounting, auditing, or taxation.

An applicant for renewal of a license must have completed acceptable continuing education, except as otherwise provided in Section 13.2(b), in the amount of 120 hours within 36 months or 40 hours within 12 months immediately preceding January 1 of the year for which the license is renewed, and further provided that: (1) Through December 31, 2019, all license holders shall complete at least 50% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Beginning January 1, 2020 (CPE taken for the 2021 license year and beyond), licensees engaged in the practice of public accounting shall complete at least 40% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Licensees not engaged in the practice of public accounting shall complete at least 20% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

(2) License holders engaged in any attest or compilation function shall complete at least 20% of the required hours in the subject areas of attest and accounting theory/practice. (3) License holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during the 36 months immediately preceding the expiration date of their current license. 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. Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy-specific laws and rules. This requirement may be satisfied by completing a 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. The hour of CPE on Board-specific rules and laws must be completed during the 36 months immediately preceding the expiration date of the current license.

Self-study shall not exceed 80 percent of the total CPE hours required.

Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures and other subjects which will not contribute directly to the professional competence of the licensee.

As a condition for renewing a license in an active status, a licensee shall complete at least 80 hours of continuing education in the two-year period immediately preceding license expiration, and meet the reporting requirements described in Section 89(a). A licensee engaged in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code is required to hold a license in an active status. No carryover of continuing education is permitted from one license renewal period to another. (1) A licensee renewing a license in an active status, shall complete a minimum of 20 hours in each year of the two-year license renewal period, with a minimum of 12 hours of the required 20 hours in technical subject areas as described in subsection (a)(2). (2) Licensees shall complete a minimum of 50 percent of the required continuing education hours in the following technical subject areas: accounting, auditing, fraud, taxation, consulting, financial planning, business law, economics, management services, statistics, ethics as defined in subsection (b), regulatory review as defined in Section 87.8, computer and information technology (except for word processing), and specialized industry or government practices that focus primarily upon the maintenance and/or enhancement of the public accounting skills and knowledge needed to competently practice public accounting. (3) Licensees may claim no more than 50 percent of the required number of continuing education hours in the following nontechnical subject areas that contribute to the professional competence of a licensee: (A) Behavioral ethics (e.g., ethical decision-making; personal ethics; diversity, equity and inclusion; etc.). (B) Business management and organization (e.g., organization of a public accounting practice, etc.). (C) Communications and Marketing (e.g., business presentations; business writing; social media; customer communications; marketing professional services; etc.). (D) Computer software and applications (e.g., courses in the general use of software used in a business environment, etc.). (E) Personal Development (e.g., career planning; leadership; time management; etc.). Personnel/Human resources (e.g., attracting; motivating; developing and retaining employees; social justice in staff recruitment and retention; etc.). (F) Production (e.g., operations management; inventory management; supply operations, etc.). (4) Programs in the following subject areas are not acceptable continuing education: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures and other subjects which will not contribute directly to the professional competence of the licensee. (b) Ethics Continuing Education Requirement. A licensee renewing a license in an active status shall complete four hours of the 80 hours of continuing education required pursuant to subsection (a) in an ethics course. The course subject matter shall consist of one or more of the following areas: a review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities; case-based instruction focusing on real-life situational learning; ethical dilemmas facing the accounting profession; or business ethics, ethical sensitivity, and consumer expectations. Programs in the following subject areas are not acceptable toward meeting this requirement: sexual harassment, workplace harassment, or workplace violence. Courses must be a minimum of one hour as described in Section 88.2. (c) Government Auditing Continuing Education Requirement. A licensee who engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a governmental agency shall complete 24 hours of the 80 hours required pursuant to subsection (a) in the areas of governmental accounting, auditing or related subjects. This continuing education shall be completed in the same two-year license renewal period as the report is issued. A governmental agency is defined as any department, office, commission, authority, board, government-owned corporation, or other independent establishment of any branch of federal, state or local government. Related subjects are those which maintain or enhance the licensee's knowledge of governmental operations, laws, regulations or reports; any special requirements of governmental agencies; subjects related to the specific or unique environment in which the audited entity operates; and other auditing subjects which may be appropriate to government auditing engagements. A licensee who meets the requirements of this subsection shall be deemed to have met the requirements of subsection (d). (d) Accounting and Auditing Continuing Education Requirement. A licensee who engages in planning, directing, performing substantial portions of the work, or reporting on an audit, review, compilation, or attestation service, shall complete 24 hours of the 80 hours of continuing education required pursuant to subsection (a) in the course subject matter pertaining to financial statement preparation and/or reporting (whether such statements are prepared on the basis of generally accepted accounting principles or other comprehensive bases of accounting), auditing, reviews, compilations, industry accounting, attestation services, or assurance services. This continuing education shall be completed in the same two-year license renewal period as the report is issued. (e) Accounting and Auditing Continuing Education Requirement When Providing Preparation Engagements as Highest Level of Service. A licensee who provided preparation engagements as their highest level of service shall complete eight hours of the 80 hours of continuing education required pursuant to subsection (a) in preparation engagements or accounting and auditing as described in Section 87(d). (f) Fraud Continuing Education Requirement. A licensee who must complete continuing education pursuant to subsections (c), (d), or (e) of this section shall also complete an additional four hours of continuing education specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements. This continuing education shall be part of the 80 hours of continuing education required by subsection (a), but shall not be part of the continuing education required by subsections (c), (d), or (e).

Effective immediately upon certification, CPAs accrue 10 hours of CPE for every full quarter their certificate is active during the reporting period. The reporting period is a two-year window from January 1 of an even-numbered year through December 31 of an odd-numbered year. A full reporting period equates to 80 hours of CPE. Though CPE hours are accrued each quarter, they may be completed at any time during the reporting period. The due date for the completion of CPE hours is every December 31 of odd years (2021, 2023, 2025, etc.).

No more than 20 percent of CPE can be in Personal Development, as defined by the NASBA CPE Fields of Study (Subjects related to personal development include, but are not limited to Career Planning, Leadership, Time Management). No more than 50 percent of CPE can be in any combination of teaching or publishing an article or book. For internet-based CPE programs, a minimum of 75 percent of the polling questions, if used as a monitoring mechanism, must be answered by the CPA in order to receive credit for the CPE activity. Program sponsors will be deemed in compliance with Joint Standard 14 of the Joint Standards regarding CPE credit for self-study learning activities if the program developer or vendor pilot tests the representative completion time, or computes the recommended CPE credit using the prescribed word count formula, or attests to the appropriateness of the recommended CPE credit for the self-study learning activity. Learning activities that do not maintain and/or improve professional competence as a CPA will not count for credit. Such activities include, but are not limited to activities that teach fundamental accounting skills such as, or comparable to, first and second-semester principles of accounting or their equivalent. FOUR HOURS OF CPE MUST BE IN ETHICS, of which two (2) hours may be in Colorado Rules and Regulation (CR&R). For the purpose of CPE, Behavioral Ethics will not be considered to be Personal Development.

Hours Required 40 credit hours per year. Not required for the initial renewal. 4 credit hours of Ethics training every 3 years

Timeline for Completion

All continuing education (CE) hours must be completed between July 1 and June 30. Note: This CE completion deadline is 6 months before the renewal deadline. Twenty hours of credit in excess of the minimum mandatory forty hours may be transferred from the preceding year to the subsequent year.

Each permit holder must have completed at least 80 hours of acceptable CPE each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The 80 hours of CPE submitted must have been completed in the immediately preceding two-year 2-year period and must include 8 credit hours in accounting and/or auditing and 8 credit hours in taxation and 4 credit hours in a Delaware-specific ethics course approved by the Board as outlined in subsection 7.2.3.2. In addition to these 20 specified hours, each permit holder must complete at least an additional 20 credit hours in either accounting, auditing, or taxation.

Beginning on July 1, 2017, each permit holder must complete at a minimum 20 hours of continuing professional education CPE in each year of the reporting period.

A licensee seeking biennial renewal of a license shall provide proof of having completed no less than eighty (80) hours of acceptable continuing professional education during the two-year (2) period preceding the date the license expires. Effective January 1, 2005, licensees shall be required to complete four (4) hours of Professional Ethics instruction per licensing cycle as part of the continuing professional education requirement.

Florida CPAs must complete a total of 80 CPE hours to include at least eight (8) hours in accounting and auditing and at least 4 hours in Board approved ethics every two years.

(1) An applicant for renewal of his or her individual license to practice as a CPA must have completed eighty (80) credits of acceptable continuing professional education, of which at least 50% of the credits of continuing professional education reported shall be in technical fields of study, during the CPE reporting period as a condition for renewal, except as provided under paragraphs (2) and (4) below. A minimum of 20 of the 80 credits will be earned in each year. (2) An applicant for renewal of his or her individual license to practice as a CPA who has been initially certified by this state for one year, but less than two, must have completed 40 credits of acceptable continuing professional education after the date of licensure but prior to the expiration date of his or her first license, of which at least 50% of the credits of continuing professional education reported shall be in technical fields of study, as a condition for renewal. An applicant who has been initially licensed as a CPA by this state for less than one year at the date of expiration of his or her first license shall not be required to have completed any credits of continuing professional education prior to that first expiration date as a condition for renewal. There is no provision for carry‐over from an annual period in which CPE was not required. (3) Completion of four (4) ethics CPE credits including one (1) credit specific to the laws, rules and policies of the Board are required during the CPE reporting period.

For a permit to practice public accountancy covering each biennium, an individual applicant shall file, together with the application and payment of a fee for a permit to practice, an attestation as to the completion of at least eighty hours in continuing professional education programs. The eighty hours shall have been earned by the applicant within a twenty-four month period, and within twenty-four months prior to the date of the application for a permit to practice. The applicant shall include within the eighty hours of continuing professional education programs, at least four hours of continuing professional education in the subject area of ethics or professional conduct; provided that these hours may also be used to simultaneously fulfill the requirements to renew the license of a certified public accountant or public accountant under section 16-71-2.

During the two calendar years immediately preceding the date the reporting form is due, no less than 80 hours of CPE are to be recorded, of which 4 hours are ethics with a minimum of 30 hours in any one year and a maximum of 50 in any one year.

CPAs who are licensed in Illinois are required to have 120 hours of continuing professional education (CPE) credit during each three-year reporting cycle. Four of the 120 hours must be in ethics education and one hour must be in sexual harassment prevention training from an IDFPR-approved continuing education provider.

• A minimum of 120 total hours of instruction during the three-year reporting period. • No less than 20 hours per calendar year. • No less than 10% of the total hours (12 hours), for the reporting period, must be in Accounting and/or Auditing (A&A). • No less than 4 hours, for the reporting period, must be in Ethics (Ethics). • No more than 50% of the required 120 hours for the reporting period will be accepted as self-study.

Except as provided in subrules 10.5(2) through 10.5(7), an applicant for renewal will have completed 120 hours of qualifying continuing professional education during the three-year period ending on December 31 or June 30 preceding the July 1 renewal date of the certificate or license. Every CPA certificate holder or LPA license holder needs to complete a minimum of four hours of continuing education devoted to ethics and rules of professional conduct during the three-year period ending December 31 or June 30, prior to the July 1 annual renewal date.

Each applicant for renewal of a permit to practice as a certified public accountant in Kansas shall have completed 80 hours of acceptable continuing education (CE) during each biennial period for renewal and shall be in possession of proof of attendance or completion of the CE hours claimed before the applicant submits an application for renewal. Each applicant for renewal or reinstatement of a permit shall have completed two hours in professional ethics relating to the practice of certified public accountancy as part of the continuing education requirement.

A licensee who worked 3,000 hours or more in a public accounting firm licensed with the board during the two (2) calendar years prior to the renewal date of his or her license shall ​complete eighty (80) CPE hours. The eighty (80) hours shall be completed during the preceding two (2) calendar years. All other licensees shall complete sixty (60) CPE hours.​ All licenses must complete 2 hours of ethics during their reporting period. 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 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.

All Louisiana CPAs must report at least 80 hours of CPE for a two-year period, looking forward and backward. However, there is always a minimum of 20 hours each year. The year in which you become licensed or you reinstate your license, there is no CPE requirement; however, the year following a 20 hour year will require you to complete 60 hours. Therefore, it is advised that all CPAs aim to take approximately 40 hours of CPE each year.

40 hours of CPE annually, due at time of renewal. All licensees must obtain at least 4 hours of CPE in ethics every 3 years. Chapter 5 (9) (C) (4) (a): The following subject matters are acceptable without limitation: i. Accounting, Auditing and Ethics, ii. Specialized Accounting Areas of Industry, iii. Administrative Practices, iv. Taxation, v. Management Services Chapter 5 (9) (C) (4) (b): Credit for the following subject matters may not exceed 50% of the hours required by this chapter: i. Communication Arts, ii. Mathematics, Statistics, Probability and Quantitative Applications in Business, iii. Economics, iv. Business, Securities and Administrative Law, v. Human Resources Policies, vi. Computer Software Applications. Areas other than those listed above may be acceptable if the licensee can demonstrate to the Board that they contribute to the licensee's professional competence.

An active CPA must earn a minimum of 80 qualifying hours of continuing education each license period to be eligible to renew the license. A licensee can complete continuing education in technical and non-technical subject. Four hours of CE in professional ethics always required to be must be completed in each two-year period.

During the two year period immediately preceding re licensing, applicants for biennial license renewal must complete 80 hours of acceptable continuing education, except as stated in 252 CMR 2.14(6). Four hours of acceptable continuing education shall be in the area of professional ethics

Michigan CPAs are required to complete 80 CPE Credits every 2 years. Furthermore, a licensed CPA is required to earn 40 hours annually within the continuing education period including a minimum of 8 hours in auditing and accounting and 2 hours in ethics. The content of 1 hour of the 4 hours of ethics required in a 2-year license cycle must cover the laws and rules of this state.

In any given three-year reporting period, you must have a minimum of 120 hours, with 8 of those hours being in regulatory (technical) or behavioral (nontechnical) ethics. Each reporting year you must earn a minimum of 20 hours.

All licensees must have a minimum of 40 CPE credit hours for each compliance period ending in June.

Each CPA must have obtained and reported online a minimum of four (4) CPE credit hours in Board approved Ethics, Professional Conduct, Public Accountancy Law and Regulations course(s) triennially [4.1.3.]. A minimum of one of these Ethics CPE credit hours must be in the subject of Mississippi Public Accountancy Law and Regulations.

Beginning January 1, 2020, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.

Basic CPE requirements are 120 hours of CPE and must include a minimum of 50% (60 hours) of technical subjects as defined by board rule. The mandatory 2 hours of ethics are included in the technical subjects.

To renew your Active Permit to Practice, you must complete 80 hours of CPE (including 4 hours of ethics) within the two calendar years prior to renewal. CPE must be earned by December 31st of the year prior to renewal and must be reported by January 31st of your renewal year. Permit holders are limited to 16 hours of personal development (non-technical) CPE hours during every two-year reporting period.

Except as otherwise provided in subsection 3 and NAC 628.110, an applicant for the renewal of a permit to engage in the practice of public accounting must complete at least 40 hours of continuing education each calendar year, of which: (a) Two hours must be in professional ethics; and (b) Eight hours must be in courses that focus on accounting and auditing in each year in which the applicant performed work on any audit, review, full disclosure compilation or attestation services.

(a) A licensee seeking renewal of a certificate or registration shall complete at least 120 hours of CPE in the 3 year period preceding renewal. This requirement shall be prorated if the licensee has been certified for less than 3 years or has received permission from the board to enter inactive status pursuant to Ac 401.06. Proration shall be computed based on the date of initial certification or from the receipt of notification of inactive status approval by the board. (b) Up to 60 hours of CPE in excess of the required 120 hours may be carried over to the next succeeding triennial period only. (c) Notwithstanding any other provision of Ac 403, a licensee shall complete a minimum of 20 hours of CPE by June 30 each year. For purposes of this paragraph, carryover hours shall not be applicable. (d) Notwithstanding any other provision of Ac 403, a licensee shall complete a minimum of 4 hours of CPE in the area of professional ethics in each 3-year certification or registration period or as a condition of renewal upon returning to active practice from inactive status, regardless of the duration of inactive status.

Each applicant for a triennial license renewal is required to complete, during the preceding triennial period, 120 credits of continuing professional education, except as provided in (c) through (f) below. All applicants shall complete a minimum of 20 credits of continuing professional education in each year of the triennial period. The types of continuing professional education programs and other sources of continuing professional education for which credits may be obtained are set forth in N.J.A.C. 13:29-6.5. The 120 credits of continuing professional education shall include at least 24 credits in the areas of accounting or auditing, which may include review and compilation, for licensees who are engaged in the practice of public accountancy. All applicants shall complete at least 60 credits of the required 120 credits in the technical subjects set forth in N.J.A.C. 13:29-6.3. All applicants shall complete four credits of the required 120 credits in the New Jersey law and ethics course set forth in N.J.A.C. 13:29-6.3A. The remaining 56 credits of the required 120 credits may include subjects specified in N.J.A.C. 13:29-6.4. No licensee shall receive credit for any course offered by a Board-approved continuing professional education sponsor in subjects other than those enumerated in N.J.A.C. 13:29-6.3, 6.3A, or 6.4.

Completion of 120 CPE hours in a full 36-month reporting cycle A minimum of 20 CPE hours completed for each reporting year 4 ethic hours completed for a full 36-month reporting cycle At least 96 of the 120 CPE hours must be technical hours At least 24 of the 120 CPE hours cannot be sponsored by your firm or employer

NY Certified Public Accountants are subject to the requirements in A and B: Either 24 or 40 contact hours of acceptable formal continuing education completed from January 1st through December 31st of each calendar-year (24 if concentrated in one of the recognized subject areas or 40 if in any combination of recognized subject areas); and 4 contact hours of acceptable professional ethics completed during every three calendar years. These 4 credits of ethics may be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course.

Active CPAs shall complete 2,000 CPE minutes computed in accordance with Rule .0409 of this Section by December 31 of each year.

A CPA shall complete a minimum of 50 CPE minutes annually in activities on regulatory or behavioral professional ethics and conduct. Ethics CPE shall be offered by a CPE sponsor registered with NASBA pursuant to Rule .0403(c) of this Section.

All CPAs holding out must complete 120 hours of CPE over three years with a minimum of 20 hours each year. 6 hours of ethics over the three years is also required.

CPAs with an active Permit or Permit - Employed in Public Accounting must complete:

120 total CPE credits over the three years At least 20 credits every year

24 credits in Accounting and Auditing (A&A) — if you: Perform audits or reviews Prepare or sign financial statements Provide attestation services

24 credits in Tax — if you: Prepare or sign tax returns Perform any tax-related work

3 credits in Professional Standards and Responsibilities (PSR) — from a course approved by the Accountancy Board

General CPE Requirements CPE hours earned on a calendar year basis (Jan 1st – Dec 31st). A minimum of 20 hours must be earned yearly. A minimum of 120 hours must be earned in each rolling three-year period. A minimum of 4 hours of ethics must be earned in each rolling three-year period. Registrants who work in industry AND hold a permit to practice public accounting must have at least 72 hours of the 120-hour requirement within a rolling three-year period, in subjects related to the practice of public accounting and earn a minimum of 8 hours in the areas of taxation, accounting, or assurance per calendar year.

CPE Requirements for active licensees:

Active licensees must submit at least 80 hours of CPE (unless prorated), including 4 hours of ethics. No more than 16 hours of non-technical CPE may be reported. If non-technical hours are reported in excess of the allowed total, the additional hours will be deleted and may result in a CPE penalty if the deletion causes a shortage in total hours or a shortage in the 20 hour annual requirement.

CPE requirements can be found in Sections 11.61 – 11.68 of the Regulations.

80 total CPE hours At least 20 CPE hours completed in each calendar year. 4 CPE hours in Ethics subjects. 24 CPE hours in Accounting and Attest/Auditing subjects if you participate in attest activity. No more than 40 CPE hours may be in a combination of self-study and pre-approved authorship of publications.

Rhode Island licensed CPAs must complete at least one hundred twenty (120) hours during each three (3) year renewal cycle. CPAs must certify their compliance on each renewal application. • A minimum of six (6) hours must be designated for Ethics. • There is a maximum limit on the amount of credits that can be designated as Personal Development and Marketing - twenty-four (24) hours. Self-Study programs shall not exceed eighty (80) CPE hours for that three (3) year reporting period which provide evidence of satisfactory completion of the self-study course from the program sponsor.

CPAs must have forty (40) hours of applicable CPE hours per calendar year, and can carry forward no more than twenty (20) CPE hours a year which are subject to limitations outlined in §40-2- 250(C) and Regulation 1-08. Two of the required 40 hours of CPE must be in ethics for each annual reporting period. Effective with calendar year 2022, the Board ceased requiring a specific South Carolina ethics course. Licensees may fulfill the annual two-hour requirement with any behavioral or regulatory ethics course(s) that meet(s) the requirements of S.C. Code Ann. Regs. 1-08 (2023)

The holder of an active CPA certificate must comply with the 120 hour CPE requirement. A minimum of 20 hours per year must be reported, and 120 hours must be obtained in a rolling three year period.

No more than 24 hours of credit for behavioral or motivational courses is allowed in a three-year renewal period for those individuals engaged in public accounting. There is no limit on personal development courses.

Renewal CPE Requirements: 80 approved hours every two (2) years with a minimum of 20 hours in each year. Of those 80 hours, at least 40 hours must be in technical subjects. If performing attest services (including compilations), at least 20 of the 40 technical hours must be in the Accounting and Auditing category. The Ethics requirement for license renewal is two hours of Board-approved state-specific ethics earned during every two-year licensing period.

58-26a-304. Continuing education. (1) Except as provided in Subsections (2) through (4), as a condition precedent for a license renewal, each licensee shall, during each two-year licensure cycle or other cycle defined by rule, complete 80 hours of qualified continuing professional education in accordance with standards defined by rule. (2) A person practicing as a certified public accountant in the state under Subsection 58-26a-302(2) and who is seeking a license renewal in this state shall be determined to have met the continuing professional education requirement of this section by: (a) meeting the continuing professional education requirements for license renewal in the state in which the licensee's principal place of business is located; (b) demonstrating compliance with the requirements of Subsection (2)(a) by signing a statement to that effect on the renewal application of this state; (c) complying with all continuing professional education requirements described in Subsection (1) if the state where the person's principal place of business is located has no continuing professional education requirements for license renewal; (d) completing at least one hour of continuing professional education that covers: (i) this chapter; and (ii) Utah Administrative Code, R156-26a, Utah Certified Public Accountant Licensing Act Rule; and (e) completing at least three hours of ethics education that cover one or more of the following areas: (i) the AICPA Code of Professional Conduct; (ii) case-based instruction focusing on real-life situational learning; (iii) ethical dilemmas faced by accounting professionals; or (iv) business ethics.

A licensee seeking regular biennial renewal shall show that he or she has completed no fewer than 80 hours of continuing professional education during the two-year period ending on the renewal date on a form provided by the Board (see rule 8.1(a)). In fulfilling these requirements, licensees must successfully complete at least four hours of continuing education in the subject area of ethics for accountants. Licensees must successfully complete at least eight hours of continuing education in the subject area of accounting and auditing.

Applicants seeking renewal of their CPA permit shall complete no less than 120 hours of continuing professional education, including a minimum of four hours of ethics, during the three-year period preceding renewal. A minimum of 40 CPE hours shall be completed each calendar year effective January 1, 2022. Programs of learning shall meet the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and AICPA.

Active CPAs must complete the required 120 CPE hours over a rolling three-year period, with a minimum of 20 hours annually. The CPE requirement also includes completing a two-hour VBOA-approved ethics course annually and eight hours of A&A courses, if applicable.

CPA License - Active Status: 120 hours of CPE Including a Washington State Board Approved Ethics course. Minimum annual requirement of 20 hours per year. Non-technical subjects: maximum 60 hours

Certificate holders applying for annual licensure renewal shall have completed 120 hours of continuing education as provided for in this subsection within the three preceding calendar years, with at least 20 hours in each calendar year: Provided, That the new certificate holder completes 40 hours of continuing education during the subsequent calendar year and thereafter satisfies all otherwise applicable provisions of this subsection. Included in the 120 hours shall be a minimum of four (4) hours of ethics. A program in ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.

​​Beginning with the 2021 renewal, certified public accountants must complete at least 80 CPE credits that contribute to growth in professional knowledge and professional competence. At least 20 CPE credits shall be completed during each 12 month period. The 80 CPE credits shall include at least 40 CPE credits from formal learning activiti​​​es. Three of the CPE credits must be related to ethics.

To renew an active certificate, a holder shall complete 120 credits in the three calendar years immediately preceding the renewal year as reported and evidenced by the holder using the Board’s online CPE reporting tool. At least sixty-six (66%) (80 of the 120 credit requirement or 40 of the 60 credit requirement found in subsection (c) of this section) of the credits shall be earned in fields of study that directly relate to a holder’s field of business as a CPA in the technical learning categories. All certificate holders who maintain their principal place of business in Wyoming are required to complete, as scheduled by the Board, and at least once every three-year continuing education period, four credits of continuing education in regulatory/professional ethics as approved by the Board. Credits may be earned at separate courses but all four credits must be completed in the same calendar year.