CPE Requirements by State

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): Minnesota, New Jersey, and rolling three-year periods in Texas and Virginia
• Most multi-year states require a minimum of 20 hours per year (Michigan is a notable exception at 40 per year); Hawaii requires 80 hours biennially with a 20-hour annual minimum

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) and other unlimited-access providers

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

The revised CPE Standards are now adopted

NASBA and the AICPA released an exposure draft of proposed CPE Standards revisions on September 17, 2025, with the public comment period closing December 16, 2025. The proposals address microlearning (sub-50-minute modules), AI-assisted training programs, and clarifications to credit-awarding mechanisms for blended and on-demand formats. The revisions were approved by NASBA in April 2026 and by the AICPA in May 2026, and the revised Standards document is dated August 1, 2026. Per the NASBA Registry, the effective dates are staged: August 1, 2026 for initial or additional delivery-method applications; March 1, 2027 for programs in development or published for the first time; and November 1, 2028 for Group and Self-Study programs already existing as of July 31, 2026, unless a state licensing body sets a different date. Plan your current renewal cycle under existing rules and watch for your state board's adoption guidance.