CPE Requirements by State to Maintain CPA Certification

The focus of this page is to provide  a clear, concise view of CPE requirements for maintaining the CPA certification across different states. For detailed, state-specific information, you should consult your state’s Board of Accountancy, as regulations can change.

State CPE Requirements Reporting Period Additional Notes
Alabama 40 hours Annually Ethics CPE required: Yes, 4 hours
Alaska 80 hours Biennially Ethics CPE required: Yes, 4 hours
Arizona 80 hours Biennially Ethics CPE required: Yes, 4 hours
Arkansas 40 hours Annually Ethics CPE required: Yes, 4 hours
California 80 hours Biennially Ethics CPE required: Yes, 4 hours of state-specific ethics
Colorado 80 hours Biennially Ethics CPE required: Yes, 4 hours
Connecticut 40 hours Annually Ethics CPE required: Yes, 4 hours
Delaware 80 hours Biennially Ethics CPE required: Yes, 4 hours of state-specific ethics
Florida 80 hours Biennially Ethics CPE required: Yes, 4 hours
Georgia 80 hours Biennially Ethics CPE required: Yes, 4 hours
Hawaii 80 hours Biennially Ethics CPE required: Yes, 4 hours
Idaho 80 hours Biennially Ethics CPE required: Yes, specific ethics course required
Illinois 120 hours Triennially Ethics CPE required: Yes, 4 hours of ethics per reporting period
Indiana 120 hours Triennially Ethics CPE required: Yes, 3 hours of ethics per reporting period
Iowa 120 hours Triennially Ethics CPE required: Yes, 4 hours every three years
Kansas 80 hours Biennially Ethics CPE required: Yes, 2 hours
Kentucky 80 hours Biennially Ethics CPE required: Yes, 2 hours
Louisiana 80 hours Biennially Ethics CPE required: Yes, 4 hours, including 1 hour of Louisiana-specific ethics
Maine 40 hours Annually Ethics CPE required: Yes, 4 hours every three years
Maryland 80 hours Biennially Ethics CPE required: Yes, 4 hours
Massachusetts 80 hours Biennially Ethics CPE required: Yes, specific ethics course required
Michigan 40 hours Annually Ethics CPE required: Yes, 2 hours every year
Minnesota 120 hours Triennially Ethics CPE required: Yes, 8 hours every three years
Mississippi 40 hours Annually Ethics CPE required: Yes, 4 hours including 2 hours of Mississippi-specific ethics
Missouri 120 hours Triennially Ethics CPE required: Yes, 6 hours, including 3 hours of Missouri-specific ethics
Montana 120 hours Triennially Ethics CPE required: Yes, 2 hours
Nebraska 80 hours Biennially Ethics CPE required: Yes, 4 hours
Nevada 80 hours Biennially Ethics CPE required: Yes, 4 hours
New Hampshire 120 hours Triennially Ethics CPE required: Yes, 4 hours
New Jersey 120 hours Triennially Ethics CPE required: Yes, 4 hours, including NJ Law and Ethics
New Mexico 120 hours Triennially Ethics CPE required: Yes, 4 hours
New York 40 hours Annually Ethics CPE required: Yes, 4 hours triennially
North Dakota 120 hours Triennially Ethics CPE required: Yes, 3 hours
Ohio 120 hours Triennially Ethics CPE required: Yes, 3 hours
Oklahoma 120 hours Triennially Ethics CPE required: Yes, 4 hours including specific Oklahoma rules
Oregon 80 hours Biennially Ethics CPE required: Yes, 4 hours
Pennsylvania 80 hours Biennially Ethics CPE required: Yes, 4 hours
Rhode Island 120 hours Triennially Ethics CPE required: Yes, 6 hours
South Carolina 40 hours Annually Ethics CPE required: Yes, 2 hours annually
South Dakota 120 hours Triennially Ethics CPE required: Yes, 3 hours
Tennessee 80 hours Biennially Ethics CPE required: Yes, 2 hours
Texas 120 hours Triennially Ethics CPE required: Yes, 4 hours
Utah 80 hours Biennially Ethics CPE required: Yes, 3 hours
Vermont 80 hours Biennially Ethics CPE required: Yes, 4 hours
Virginia 120 hours Triennially Ethics CPE required: Yes, 2 hours of Virginia-specific ethics
Washington 120 hours Triennially Ethics CPE required: Yes, 4 hours
West Virginia 120 hours Triennially Ethics CPE required: Yes, 4 hours including specific ethics related to West Virginia rules
Wisconsin 80 hours Biennially Ethics CPE required: Yes, 4 hours
Wyoming 120 hours Triennially Ethics CPE required: Yes, 4 hours including ethics specific to Wyoming
Puerto Rico 90 hours Triennially Ethics CPE required: Yes, 3 hours
Alabama
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours
Alaska
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Arizona
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Arkansas
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours
California
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours of state-specific ethics
Colorado
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Connecticut
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours
Delaware
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours of state-specific ethics
Florida
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Georgia
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Hawaii
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Idaho
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, specific ethics course required
Illinois
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours of ethics per reporting period
Indiana
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 3 hours of ethics per reporting period
Iowa
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours every three years
Kansas
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 2 hours
Kentucky
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 2 hours
Louisiana
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours, including 1 hour of Louisiana-specific ethics
Maine
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours every three years
Maryland
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Massachusetts
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, specific ethics course required
Michigan
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 2 hours every year
Minnesota
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 8 hours every three years
Mississippi
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours including 2 hours of Mississippi-specific ethics
Missouri
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 6 hours, including 3 hours of Missouri-specific ethics
Montana
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 2 hours
Nebraska
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Nevada
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
New Hampshire
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours
New Jersey
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours, including NJ Law and Ethics
New Mexico
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours
New York
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 4 hours triennially
North Dakota
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 3 hours
Ohio
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 3 hours
Oklahoma
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours including specific Oklahoma rules
Oregon
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Pennsylvania
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Rhode Island
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 6 hours
South Carolina
CPE Requirements 40 hours
Reporting Period Annually
Additional Notes Ethics CPE required: Yes, 2 hours annually
South Dakota
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 3 hours
Tennessee
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 2 hours
Texas
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours
Utah
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 3 hours
Vermont
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Virginia
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 2 hours of Virginia-specific ethics
Washington
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours
West Virginia
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours including specific ethics related to West Virginia rules
Wisconsin
CPE Requirements 80 hours
Reporting Period Biennially
Additional Notes Ethics CPE required: Yes, 4 hours
Wyoming
CPE Requirements 120 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 4 hours including ethics specific to Wyoming
Puerto Rico
CPE Requirements 90 hours
Reporting Period Triennially
Additional Notes Ethics CPE required: Yes, 3 hours