CPE Credit Requirements By State

No two states have identical CPE requirements. This chart covers the basic information CPA’s need to know for each US state and territory. Make sure to pay particular attention to the license renewal dates for each listing where you are required to obtain CPE credits. You certainly do not want to miss any important deadlines! For more information check out the Lambers website (www.lambers.com) or call us directly at 1-800-272-0707.

ALABAMA

License Renewal Deadline: 9/31 annually
CPE Reporting Period: 10/1 to 9/30 annually
Total CE Hours Required: 40 Hours
URL: http://www.asbpa.alabama.gov/

ALASKA

License Renewal Deadline: 12/31 of odd years
CPE Reporting Period: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
URL: https://www.commerce.alaska.gov/web/cbpl/professionallicensing/boardofpublicaccountancy.aspx

ARIZONA

License Renewal Deadline: Last business day of birth month once every two years, odd or even year based on birth year
CPE Reporting Period: Ends first day of month following birth month to last business day of birth month once every two years, odd or even year based on license expiration date
Total CE Hours Required: 80 Hours

URL: http://www.azaccountancy.gov/

ARKANSAS

License Renewal Deadline: 1/1 annually
CPE Reporting Period: 1/1 to 12/31 annually
Total CE Hours Required: 40 Hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 years totaling 120 hours if deficient in current reporting year)
URL: http://www.arkansas.gov/asbpa/

CALIFORNIA

License Renewal Deadline: Last day of birth month in odd or even year corresponding to the odd or even year of birth
CPE Reporting Deadline: Ends every two years on the last day of birth month in odd or even year corresponding to the odd or even year of birth
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.dca.ca.gov/cba

COLORADO

License Renewal Deadline: 11/30 of odd years
CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 40 Hours
URL: http://www.dora.state.co.us/accountants

CONNECTICUT

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 7/1 to 6/30 annually
CE Hours Required: 40 Hours
URL: http://www.sots.ct.gov/sots/cwp/view.asp?a=3172&q=525436

DELAWARE

License Renewal Deadline: 6/30 of odd years
CPE Reporting Deadline: 7/1 to 6/30 on odd years
Total CE Hours Required: 80 hours every two years ending on odd years
URL: http://www.dpr.delaware.gov/boards/accountancy/index.shtml

DISTRICT OF COLUMBIA

License Renewal Deadline: 12/31 of even years
CPE Reporting Deadline: 1/1 to 12/31 every two years on even years
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 40 Hours
URL: http://www.pearsonvue.com/dc/accountancy/

FLORIDA

License Renewal Deadline: 12/31 every two years
CPE Reporting Deadline: 7/1 to 6/30 every two years
Total CE Hours Required: 80 Hours
URL: http://www.myfloridalicense.com/dbpr/cpa/index.html

GEORGIA

License Renewal Deadline: 12/31 every two years ending on odd years
CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.sos.state.ga.us/plb/accountancy

GUAM

License Renewal Deadline: 6/30 annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.guamboa.org/

HAWAII

License Renewal Deadline: 12/31 every two years ending on odd years
CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
URL: http://www.hawaii.gov/dcca/areas/pvl/boards/accountancy/

IDAHO

License Renewal Deadline: 6/30 annually
CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 30 Hours
Maximum CE Hours per year: 50 Hours
URL: http://www.isba.idaho.gov/

ILLINOIS

License Renewal Deadline: 9/30 every three years
CPE Reporting Deadline: 1/1 to 9/30 every three years
Total CE Hours Required: 120 Hours
URL: http://www.idfpr.com/

INDIANA

License Renewal Deadline: 6/30 every three years
CPE Reporting Deadline: 1/1 to 12/31 every three years
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://in.gov/pla/accountancy.htm

IOWA

License Renewal Deadline: 6/30 annually
CPE Reporting Deadline: 1/1 to 12/31 in the three years preceding the renewal date OR

7/1/ to 6/30 in the three years preceding the renewal date

Licensees must declare which CPE date they are using when they renew
Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle
Total CE Hours Required: 120 Hours
URL: http://www.state.ia.us/government/com/prof/account/home.html

KANSAS

License Renewal Deadline: 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates)
CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates)
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 16 hours per year for licensed municipal public accountants. At least 8 of the 16 hours shall be in the area of municipal accounting or auditing.
URL: http://www.ksboa.org/

KENTUCKY

License Renewal Deadline: 8/1 every two years (even years for even numbered licenses; odd years for odd numbered licenses)
CPE Reporting Deadline: Ends 12/31 every two years (even years for odd numbered licenses; odd years for even numbered licenses)
Total CE Hours Required:

In public accounting firms:

80 Hours if the CPA worked more than 3,000 hours
60 Hours if the CPA worked less than 3,000 hours

In industry, education or government: 60 Hours

URL: http://cpa.ky.gov/

LOUISIANA

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.cpaboard.state.la.us/

MAINE

License Renewal Deadline: 9/30 annually
CPE Reporting Deadline: 10/1 to 9/30 annually
Total CE Hours Required: 40 Hours
URL: http://www.maine.gov/pfr/professionallicensing/professions/accountants/index.htm

MARYLAND

License Renewal Deadline: Every two years based on license issue date
CPE Reporting Deadline: Ends the two-year period prior to the renewal application date
Total CE Hours Required: 80 Hours
URL: http://www.dllr.state.md.us/license/cpa

MASSACHUSETTS

License Renewal Deadline: 6/30 every two years
CPE Reporting Deadline: 7/1 to 6/30 every two years
Total CE Hours Required: 80 Hours
URL: http://www.mass.gov/dpl/boards/pa

MICHIGAN

License Renewal Deadline: 12/31 every two years on odd years
CPE Reporting Deadline: 7/1 to 6/30 every two years on odd years
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 40 Hours
URL: http://www.michigan.gov/accountancy

MINNESOTA

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.boa.state.mn.us/

MISSISSIPPI

License Renewal Deadline: 1/1 annually
CPE Reporting Deadline: 7/1 to 6/30 annually
Total CE Hours Required: 40 Hours
URL: http://www.msbpa.state.ms.us/

MISSOURI

License Renewal Deadline: 9/30 every two years
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://pr.mo.gov/accountancy.asp

MONTANA

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
URL: http://bsd.dli.mt.gov/license/bsd_boards/pac_board/board_page.asp

NEBRASKA

License Renewal Deadline: 6/30 every two years (odd or even year based on birth year)
CPE Reporting Deadline: 1/1 to 12/31 every two years (odd or even year based on birth year)
Total CE Hours Required: 80 Hours
URL: http://www.nbpa.ne.gov/

NEVADA

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 1/1 to 12/31 every two years rolling
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.nvaccountancy.com/

NEW HAMPSHIRE

License Renewal Deadline: 6/30 every three years based on last name
CPE Reporting Deadline: 7/1 to 6/30 every three years
Total CE Hours Required: 120 Hours
Minimum CE Hours per year:20 Hours
URL: http://www.nh.gov/accountancy

NEW JERSEY

License Renewal Deadline: 12/31 every three years
CPE Reporting Deadline: 1/1 to 12/31 every three years
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.state.nj.us/lps/ca/accountancy/index.htm

NEW MEXICO

License Renewal Deadline: Last day of birth month annually
CPE Reporting Deadline: Ends first day of month following birth month to last day of birth month over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.rld.state.nm.us/boards/Accountancy.aspx

NEW YORK

License Renewal Deadline: Every three years based on date of issuance (current) and birth month (prior to 1/1/1993)
CPE Reporting Deadline: 1/1 to 12/31 annually
Total CE Hours Required: CPAs have the following options:
Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or

2) Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area defined by the Department

URL: http://www.op.nysed.gov/prof/cpa/

NORTH CAROLINA

License Renewal Deadline: 6/30 annually
CPE Reporting Deadline: 1/1 to 12/31 annually
Total CE Hours Required: 40 Hours
URL: http://www.nccpaboard.gov/

NORTH DAKOTA

License Renewal Deadline: 7/31 annually
CPE Reporting Deadline: 7/1 to 6/30 annually
Total CE Hours Required: Licensees in public practice: 120 Hours, Licensees not in public practice: 60 Hours
Minimum CE Hours per year: Licensees in public practice: 20 Hours, Licensees not in public practice: 16 Hours
URL: http://www.nd.gov/ndsba/

OHIO

License Renewal Deadline: 12/31 every three years
CPE Reporting Deadline: 1/1 to 12/31 every three years
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.acc.ohio.gov/

OKLAHOMA

License Renewal Deadline: Last day of birth month annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.ok.gov/oab

OREGON

License Renewal Deadline: 6/30 (even years for even numbered licenses; odd years for odd numbered licenses)
CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered licenses; odd years for odd numbered licenses)
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 24 Hours
URL: http://oregon.gov/BOA

PENNSYLVANIA

License Renewal Deadline: 12/31 every two years ending on odd years
CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.dos.state.pa.us/account

PUERTO RICO

License Renewal Deadline: 12/1 every three years based on license issue date
CPE Reporting Deadline: 8/1 to 7/31 every three years based on license issue date
Total CE Hours Required: 120 Hours for CPA practitioners, 90 Hours for non-practicing CPAs
URL: http://www.estado.gobierno.pr/

RHODE ISLAND

License Renewal Deadline: 6/30 every three years based on first letter of last name
CPE Reporting Deadline: 1/1 to 12/31 every three years
Total CE Hours Required: 12 Hours
URL: http://www.dbr.state.ri.us/divisions/accountancy/

SOUTH CAROLINA

License Renewal Deadline: 1/31 annually
CPE Reporting Deadline: 1/1 to 12/31 annually
Total CE Hours Required: 40 Hours
URL: http://www.llr.state.sc.us/POL/Accountancy

SOUTH DAKOTA

License Renewal Deadline: 8/1 annually
CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.accountancy.sd.gov/

TENNESSEE

License Renewal Deadline: 12/31 (even years for even numbered licenses; odd years for odd numbered licenses)
CPE Reporting Deadline: 1/1 to 12/31 every two years (even years for even numbered licenses; odd years for odd numbered licenses)
Total CE Hours Required: 80 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.tn.gov/commerce/boards/tnsba/index.shtml

TEXAS

License Renewal Deadline: Last day of birth month annually
CPE Reporting Deadline: Ends on last day of CPA’s birth month over three years rolling
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.tsbpa.state.tx.us/

UTAH

License Renewal Deadline: 9/30 every two years ending on even years
CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
URL: http://www.dopl.utah.gov/licensing/accountancy.html

VERMONT

License Renewal Deadline: 7/31 every two years ending on odd years
CPE Reporting Deadline: 8/1 to 7/31 every two years ending on odd years
Total CE Hours Required: 80 Hours
URL: http://vtprofessionals.org/opr1/accountants/

VIRGIN ISLANDS

License Renewal Deadline: 7/1 annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.dlca.gov.vi/

VIRGINIA

License Renewal Deadline: Last day of certificate issue month, annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.boa.virginia.gov/

WASHINGTON

License Renewal Deadline: 4/30 every three years based on when license was issued
CPE Reporting Deadline: 1/1 to 12/31 every three years based on when license was issued
Total CE Hours Required: 120 Hours
URL: http://www.cpaboard.wa.gov/

WEST VIRGINIA

License Renewal Deadline: 6/30 annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
Minimum CE Hours per year: 20 Hours
URL: http://www.boa.wv.gov/

WISCONSIN

License Renewal Deadline: 12/14 every two years ending on odd years
There are no continuing professional education requirements
URL: http://drl.wi.gov/Index.asp

WYOMING

License Renewal Deadline: 12/31 annually
CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period
Total CE Hours Required: 120 Hours
URL: http://cpaboard.state.wy.us/