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CPE Requirements for VBOA

Most accounting professionals in the United States require CPE credits to maintain their professional designation. Browse courses that meet your requirements, or choose one of our course packages, specially curated to contain all the hours and credits you need, in one place. The courses on LearnFormula may be counted towards professionally relevant, verifiable learning activities. It is the student's responsibility to validate whether an activity is an eligible educational activity for their professional development requirements based on their own learning needs.

Requirements Overview

Last updatedAug 21, 2026
scheduleCPE Requirement
20/ year, 120/3 years
calendar_clockLicense Renewal Period
December 31
cycleRequirements Cycle
Triennial
balanceEthics Requirement
6 CPE hours of VBOA Ethics
listsIncluding
114 CPE hours of CPE(s)

Simplifying Regulations for 2026

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.

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Do CPE QAS courses count toward VBOA CPE?

CPE QAS courses are built around relevant, verifiable content that can be applied toward VBOA CPE hours. As with any provider, it remains the member's responsibility to confirm an activity fits their own professional development needs before claiming it.

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