CPE Requirements by State
What you need to maintain your CPA license after passing the exam
After passing the CPA exam and getting licensed, you must complete Continuing Professional Education (CPE) to maintain your license. Requirements vary by state — from 40 hours annually to 120 hours every three years. This guide covers what you need to know.
Last updated: March 5, 2026
What Is CPE and Why It Matters
Continuing Professional Education (CPE) is mandatory ongoing training that keeps CPAs current on accounting standards, tax law changes, ethics, and professional practices. State boards audit CPE compliance and can suspend your license for non-compliance.
- CPE ensures CPAs stay current on evolving standards (ASU, IRC changes, etc.)
- State boards conduct random audits — retain certificates for 5+ years
- Using the "CPA" title with a lapsed license is illegal in most states
- CPE requirements begin after initial licensure, not after passing the exam
CPE Reporting Cycles
States use annual, biennial (2-year), or triennial (3-year) reporting cycles. Despite different cycles, the annualized rate is remarkably consistent at about 40 hours per year.
- Annual (40 hours/year): Alabama, Connecticut, Mississippi, New York, and others
- Biennial (80 hours/2 years): California, Georgia, Michigan, Oregon, and many others
- Triennial (120 hours/3 years): Hawaii, Minnesota, New Jersey, Texas, Virginia
- Most multi-year states require a minimum of 20 hours per year
Ethics CPE Requirements
Nearly all states require ethics CPE as part of the total hours. Ethics courses cover professional standards, state-specific laws, and conduct rules. Some states require state-board-approved ethics providers.
- Most common: 4 hours per reporting period
- Highest: Minnesota (8 hours per 3-year period)
- Some states require state-specific ethics courses (Delaware, Georgia, Utah, Virginia)
- AICPA Professional Ethics course satisfies many state requirements
Free and Affordable CPE Sources
You do not need to spend thousands on CPE. Several free and low-cost options exist that provide NASBA-approved credits.
- CPAacademy.org — Free live webinars daily, NASBA-approved
- FreeLiveCPE.com — Curated calendar of free webinars from PwC, KPMG, Deloitte
- IRS webinars — Free tax CPE for practitioners (irs.gov/tax-professionals)
- State CPA societies — Many offer free CPE to members
- Affordable subscriptions: myCPE ($199/year unlimited), CPE Central ($75-$99/year)
What Happens If You Fall Behind
Non-compliance with CPE requirements has real consequences. Most states give you a chance to make up deficient hours, but repeated violations lead to escalating penalties.
- License suspension or inability to renew until hours are completed
- Financial penalties: $150-$5,000 depending on state and offense count
- Cannot sign audit reports, tax returns, or represent clients while lapsed
- Reinstatement requires making up deficient hours plus paying reinstatement fees
- Professional reputation impact with employers and clients
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