CPE requirements for CPAs

CPA CPE Requirements by State

The short answer

Each state board of accountancy sets its own continuing-education rule for CPAs. The most common rule is 80 hours every 2 years. Of the 55 jurisdictions below, 14 cap self-study hours and 17 require a state-specific ethics course. Choose your state for the exact hours, the ethics rule, the deadline, and which Pacific CPE courses count.

State	Hours / period	Annual min.	Ethics	Self-study	Period ends
Alabama	40 / 1 yr	40	2 hrs every year	No limit	September 30
Alaska	80 / 2 yrs	20	4 hrs every two years	No limit	December 31 of odd years
Arizona	80 / 2 yrs	—	4 hrs every two years, Arizona-specific	64 of 80 hrs	Last day of birth month
Arkansas	40 / 1 yr	40	4 hrs every three years, Arkansas-specific	32 of 40 hrs	December 31
California	80 / 2 yrs	20	4 hrs every two years, California-specific	No limit	Last day of birth month
Colorado	80 / 2 yrs	—	4 hrs every two years	No limit	December 31 of odd years
Connecticut	40 / 1 yr	40	4 hrs every three years	No limit	June 30
Delaware	80 / 2 yrs	20	4 hrs every two years, Delaware-specific	24 of 80 hrs	June 30 of odd years
District of Columbia	80 / 2 yrs	—	4 hrs every two years	No limit	December 31 of even years
Florida	80 / 2 yrs	—	4 hrs every two years, Florida-specific	No limit	June 30
Georgia	80 / 2 yrs	20	4 hrs every two years, Georgia-specific	No limit	December 31 of odd years
Guam	120 / 3 yrs rolling	20	6 hrs every three years	No limit	December 31
Hawaii	80 / 2 yrs	20	4 hrs every two years	No limit	December 31 of odd years
Idaho	80 / 2 yrs rolling	30	4 hrs every two years	No limit	December 31
Illinois	120 / 3 yrs	—	4 hrs every three years	80 of 120 hrs	September 30
Indiana	120 / 3 yrs	20	4 hrs every three years	60 of 120 hrs	December 31
Iowa	120 / 3 yrs rolling	—	4 hrs every three years	60 of 120 hrs	December 31 or June 30 - licensee elects
Kansas	80 / 2 yrs	—	2 hrs every two years	No limit	June 30
Kentucky	80 / 2 yrs	—	2 hrs every two years	No limit	December 31
Louisiana	80 / 2 yrs rolling	20	3 hrs every two years, Louisiana-specific	No limit	December 31
Maine	40 / 1 yr	40	4 hrs every three years	No limit	September 30
Maryland	80 / 2 yrs	—	4 hrs every two years	No limit	Renewal date (set by issuance date)
Massachusetts	80 / 2 yrs	—	4 hrs every two years	No limit	June 30
Michigan	80 / 2 yrs	40	4 hrs every two years, Michigan-specific	40 of 80 hrs	June 30
Minnesota	120 / 3 yrs rolling	20	8 hrs every three years	96 of 120 hrs	June 30
Mississippi	40 / 1 yr	40	4 hrs every three years, Mississippi-specific	No limit	June 30
Missouri	40 / 1 yr	40	2 hrs every year	No limit	December 31
Montana	120 / 3 yrs rolling	—	2 hrs every three years	No limit	December 31
Nebraska	80 / 2 yrs	—	4 hrs every two years	40 of 80 hrs	December 31
Nevada	40 / 1 yr	40	2 hrs every year	No limit	December 31
New Hampshire	80 / 2 yrs	20	4 hrs every two years	No limit	Licence expiration date
New Jersey	120 / 3 yrs	20	4 hrs every three years, New Jersey-specific	No limit	December 31 (2026, 2029, ...)
New Mexico	120 / 3 yrs rolling	20	4 hrs every three years	No limit	Last day of birth month
New York	40 / 1 yr	40	4 hrs every three years	No limit	December 31
North Carolina	40 / 1 yr	40	1 hrs every year	No limit	December 31
North Dakota	120 / 3 yrs rolling	20	6 hrs every three years	No limit	June 30
Northern Mariana Islands	120 / 3 yrs	20	4 hrs every three years	116 of 120 hrs	December 31
Ohio	120 / 3 yrs	20	3 hrs every three years, Ohio-specific	No limit	December 31
Oklahoma	120 / 3 yrs rolling	20	4 hrs every three years	No limit	December 31
Oregon	80 / 2 yrs	20	4 hrs every two years	No limit	June 30
Pennsylvania	80 / 2 yrs	20	4 hrs every two years	40 of 80 hrs	December 31 of odd years
Puerto Rico	120 / 3 yrs	—	3 hrs every three years	60 of 120 hrs	July 31
Rhode Island	120 / 3 yrs	—	6 hrs every three years	80 of 120 hrs	June 30
South Carolina	40 / 1 yr	40	2 hrs every year	No limit	December 31
South Dakota	120 / 3 yrs rolling	20	None	No limit	June 30
Tennessee	80 / 2 yrs	20	2 hrs every two years, Tennessee-specific	No limit	December 31
Texas	120 / 3 yrs rolling	20	4 hrs every two years, Texas-specific	No limit	Last day of birth month
Utah	80 / 2 yrs	—	4 hrs every two years, Utah-specific	No limit	December 31 of even years
Vermont	80 / 2 yrs	—	4 hrs every two years	No limit	July 31 of odd years
Virgin Islands	120 / 3 yrs rolling	40	4 hrs every three years	No limit	December 31
Virginia	120 / 3 yrs rolling	20	2 hrs every year, Virginia-specific	No limit	December 31
Washington	120 / 3 yrs	20	4 hrs every three years, Washington-specific	No limit	December 31
West Virginia	120 / 3 yrs rolling	20	4 hrs every three years	No limit	December 31
Wisconsin	80 / 2 yrs	20	3 hrs every two years	40 of 80 hrs	December 14 of odd years
Wyoming	120 / 3 yrs rolling	—	4 hrs every three years, Wyoming-specific	No limit	December 31

Each state page lists its sources, the NASBA Registry and the state board of accountancy. Sources are re-checked automatically about every 30 days; most recent check September 5, 2026.

How many CPE hours do CPAs need?

Each state board of accountancy sets its own requirement. The most common rule is 80 hours every 2 years. Most boards also set an annual minimum and require a few hours of ethics. Pick your state for the exact figures.

Do all states accept self-study CPE?

Of the 55 jurisdictions listed, 14 cap self-study hours: Arizona (64 of 80), Arkansas (32 of 40), Delaware (24 of 80), Illinois (80 of 120), Indiana (60 of 120), Iowa (60 of 120), Michigan (40 of 80), Minnesota (96 of 120), Nebraska (40 of 80), Northern Mariana Islands (116 of 120), Pennsylvania (40 of 80), Puerto Rico (60 of 120), Rhode Island (80 of 120), and Wisconsin (40 of 80). The rest accept all required hours as self-study.

Which states require a state-specific ethics course?

17 of the 55 jurisdictions listed require ethics content specific to the state: Arizona, Arkansas, California, Delaware, Florida, Georgia, Louisiana, Michigan, Mississippi, New Jersey, Ohio, Tennessee, Texas, Utah, Virginia, Washington, and Wyoming.

South Dakota has no ethics CPE requirement.

Enrolled agents follow IRS rules, not a state board

72 hours every 3 years, at least 16 a year with 2 in ethics.

See the Enrolled Agent CE requirements