CPA Continuing Professional Education (CPE) Requirements by State (2026)
Certified Public Accountants must complete continuing professional education (CPE) to maintain their license. Requirements vary widely by state. Compare requirements across all states below.
Each figure below is checked against its cited source — the official state licensing board where available — and recorded with the exact source excerpt on the state's page. How we compile & verify this data →
National Overview
Across the 50 states covered here, all 50 require CPA continuing education to renew a license. Among the states that do mandate CE, totals range from 40 to 120 hours per cycle (averaging about 87), and most run on a 2-year cycle.
The most commonly mandated subject is ethics, required in 49 of these states. Online CE is accepted in every state that requires it, though several cap self-study or independent-study hours. The national coordinating body is NASBA. Use the table below to compare each state's hours, cycle, and mandatory topics.
All States Comparison
| State | Hours | Cycle | Online? | Key Topics | |
|---|---|---|---|---|---|
| Alabama | 40 | 1 yr | Yes | Accounting and Auditing, Ethics | View → |
| Alaska | 80 | 2 yr | Yes | Ethics | View → |
| Arizona | 80 | 2 yr | Yes | Ethics, Accounting, Auditing, Taxation, Business Law, or Consulting Services | View → |
| Arkansas | 120 | 3 yr | Yes | Accounting/Attest, Ethics, or Taxation (practicing CPAs), Accounting/Attest (attest/compilation practitioners) | View → |
| California | 80 | 2 yr | Yes | Ethics, Regulatory Review | View → |
| Colorado | 80 | 2 yr | Yes | Ethics, Colorado Rules & Regulations (CR&R) | View → |
| Connecticut | 40 | 1 yr | Yes | Ethics, Attest/Compilation Services | View → |
| Delaware | 80 | 2 yr | Yes | Accounting and/or Auditing, Taxation | View → |
| Florida | 80 | 2 yr | Yes | Accounting and Auditing, Florida Board-Approved Ethics | View → |
| Georgia | 80 | 2 yr | Yes | Ethics, Georgia-Specific Ethics | View → |
| Hawaii | 80 | 2 yr | Yes | Ethics or Professional Conduct | View → |
| Idaho | 80 | 2 yr | Yes | Ethics, Idaho State Specific Ethics | View → |
| Illinois | 120 | 3 yr | Yes | Professional Ethics, Sexual Harassment Prevention Training | View → |
| Indiana | 120 | 3 yr | Yes | Accounting & Auditing, Ethics | View → |
| Iowa | 120 | 3 yr | Yes | Ethics and Rules of Professional Conduct, Financial Statement Presentation | View → |
| Kansas | 80 | 2 yr | Yes | Professional Ethics | View → |
| Kentucky | 80 | 2 yr | Yes | Technical Standards, Ethics | View → |
| Louisiana | 80 | 2 yr | Yes | Board-Approved Professional Ethics, Accounting and Auditing | View → |
| Maine | 40 | 1 yr | Yes | Professional Ethics | View → |
| Maryland | 80 | 2 yr | Yes | Professional Ethics | View → |
| Massachusetts | 80 | 2 yr | Yes | Professional Ethics | View → |
| Michigan | 80 | 2 yr | Yes | Accounting and Auditing, Ethics | View → |
| Minnesota | 120 | 3 yr | Yes | Ethics (Regulatory or Behavioral) | View → |
| Mississippi | 40 | 1 yr | Yes | Ethics, Professional Conduct, Public Accountancy Law and Regulations | View → |
| Missouri | 40 | 1 yr | Yes | Ethics | View → |
| Montana | 120 | 3 yr | Yes | Ethics, Technical Subjects | View → |
| Nebraska | 80 | 2 yr | Yes | Ethics | View → |
| Nevada | 40 | 1 yr | Yes | Ethics, Accounting and Auditing | View → |
| New Hampshire | 80 | 2 yr | Yes | Ethics | View → |
| New Jersey | 120 | 3 yr | Yes | New Jersey Law and Ethics, Technical Subjects | View → |
| New Mexico | 120 | 3 yr | Yes | Ethics, Technical Subjects | View → |
| New York | 40 | 1 yr | Yes | Professional Ethics | View → |
| North Carolina | 40 | 1 yr | Yes | Ethics | View → |
| North Dakota | 120 | 3 yr | Yes | Ethics | View → |
| Ohio | 120 | 3 yr | Yes | Professional Standards & Responsibilities (Ethics), Accounting/Auditing | View → |
| Oklahoma | 120 | 3 yr | Yes | Ethics, Technical Field of Study (Public Accounting) | View → |
| Oregon | 80 | 2 yr | Yes | Ethics, Governmental Auditing | View → |
| Pennsylvania | 80 | 2 yr | Yes | Ethics, Auditing & Attestation (A&A) | View → |
| Rhode Island | 120 | 3 yr | Yes | Ethics | View → |
| South Carolina | 40 | 1 yr | Yes | Ethics | View → |
| South Dakota | 120 | 3 yr | Yes | — | View → |
| Tennessee | 80 | 2 yr | Yes | Technical Subjects, Board-Approved State-Specific Ethics | View → |
| Texas | 120 | 3 yr | Yes | Board-Approved Ethics | View → |
| Utah | 80 | 2 yr | Yes | Utah CPA Licensing Act and Rules, Ethics | View → |
| Vermont | 80 | 2 yr | Yes | Ethics, Accounting and Auditing | View → |
| Virginia | 120 | 3 yr | Yes | VBOA-Approved Ethics, Attest and Compilation Services | View → |
| Washington | 120 | 3 yr | Yes | Board-Approved Ethics and Regulations | View → |
| West Virginia | 120 | 3 yr | Yes | Ethics | View → |
| Wisconsin | 80 | 2 yr | Yes | Ethics, Formal Learning Activities | View → |
| Wyoming | 120 | 3 yr | Yes | Ethics (Wyoming CPA Act), Technical Subjects | View → |