Which states require state-specific ethics CPE for CPAs?

States requiring state-specific ethics courses (generic NASBA ethics is NOT sufficient): Arizona (1hr AZ content within 4hr), California (CA Board-approved ethics), Delaware (DE-specific ethics), Florida (FL Board-approved Chapters 455 & 473), Indiana (IN-specific ethics), Michigan (1hr MI statutes required), Ohio (PSR ethics, Board-approved only), Pennsylvania (2hr PA state law), Tennessee (TN-specific statutes), Texas (TSBPA-approved ethics only), Utah (1hr UT laws & rules), Wyoming (Board-approved ethics, only 3 providers). All other states accept generic NASBA-registered ethics courses.

Which states allow CPE carryover for CPAs?

States allowing CPE carryover (unused hours that roll to the next cycle): Maryland (80hr — the most generous in the nation), Hawaii (40hr), Kansas (20hr), Kentucky (limited), Mississippi (20hr), New Hampshire (60hr), South Carolina (20hr), Tennessee (24hr), Utah (40hr), Vermont (10hr — but not for A&A/ethics), Wisconsin (40hr), Connecticut (20hr), Georgia (15hr). Most states do NOT allow carryover: Alabama, Arkansas, California, Colorado, Delaware, Florida, Idaho, Illinois, Indiana, Louisiana, Minnesota, Montana, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, Texas, Virginia, Washington, West Virginia, and Wyoming.

Which states use December 31 as the CPE deadline for CPAs?

States with December 31 CPE deadlines include (annual): Arkansas, Connecticut (reporting only), Louisiana, Missouri, Mississippi, Montana, Nevada, New Mexico (birth month variation), New York, North Carolina, Oklahoma (birth month), South Carolina, South Dakota, Texas (birth month), West Virginia, Wyoming. Biennial December 31 states: Alaska (odd years), Colorado (even years), Georgia (odd years), Idaho, Indiana, Kentucky, Maryland (even years), Nebraska, New Jersey, Ohio, Pennsylvania (odd years), Tennessee, Utah (even years), Virginia, Washington, Washington D.C. (even years). See the complete guide at cpe.paprika-labs.app/december-31-cpe-deadlines.html.

Which states use June 30 as the CPE deadline for CPAs?

States with June 30 CPE deadlines: Delaware (biennial, odd years), Florida (biennial, even years), Iowa (triennial), Kansas (biennial, license# staggered), Maine (annual), Massachusetts (biennial, license# staggered), Michigan (annual), Minnesota (triennial), New Hampshire (triennial, last-name staggered), Oregon (biennial, permit# staggered), Rhode Island (triennial, last-name staggered). Connecticut has a hybrid: CPE must be completed by June 30, but the license renewal report is due December 31.

Which states use birth month as the CPE deadline for CPAs?

States using the CPA's birth month for CPE deadlines: Arizona (last business day of birth month, biennial), California (last day of birth month, biennial), Nebraska (December 31, but cycle period based on birth year parity — even birth year = Dec 31 2026, odd = Dec 31 2027), New Mexico (birth month, annual), Oklahoma (birth month, annual), Texas (birth month, annual rolling 3-year). Birth-month deadlines require each CPA to know their personal renewal date rather than a universal state deadline.

How do triennial CPE states differ from annual CPE states?

Triennial (3-year) CPE states include: Illinois (120hr by Sep 30), Indiana (120hr by Dec 31), Iowa (120hr by Jun 30), Minnesota (120hr by Jun 30), New Hampshire (120hr by Jun 30), New Jersey (120hr by Dec 31), Ohio (120hr by Dec 31), Rhode Island (120hr by Jun 30), Virginia (120hr by Dec 31), Washington (120hr by Dec 31). Triennial states generally offer more scheduling flexibility — you can front-load or back-load hours within the 3-year period. However, many still have annual minimum requirements (e.g., Indiana 20hr/yr, Minnesota 20hr/yr, Ohio 20hr/yr) that prevent complete deferral.

Which states have the strictest CPA CPE requirements?

The strictest CPE states by combined burden: (1) Louisiana — 80hr annual (twice the typical annual requirement), Board-approved ethics only, 8hr A&A for attest CPAs, no carryover; (2) Delaware — 8hr A&A + 8hr Tax + 4hr DE-specific ethics (triple mandate); 30% self-study cap; (3) Georgia — 16hr A&A for ALL CPAs (highest A&A requirement in the nation); (4) Minnesota — 8hr ethics (highest ethics requirement), 60hr technical floor, 24hr group learning minimum, 20hr annual minimum; (5) Indiana — 50% self-study cap, 20hr/yr non-deferrable minimum, IN-specific ethics, 12hr A&A. States requiring state-specific ethics courses (excluding generic NASBA ethics) also add compliance burden.

Can CPAs in one state use CPE completed for another state?

Generally yes — most states recognize CPE completed for license requirements in another state, as long as the provider meets NASBA CPE standards (or the specific state's standards). CPAs with licenses in multiple states (multi-state licensees) typically report the same CPE hours to each state. The exception is state-specific requirements: California's required CA Board ethics, Florida's FL Board ethics, Wyoming's WY Board ethics, and similar state-specific courses must be completed for that specific state even if not required elsewhere. When states require more total hours than others, the higher-hours state drives the combined requirement.

What is the typical CPE requirement for CPAs in the United States?

The most common CPA CPE requirements nationally: 40 hours per year for annual states, or 80 hours per 2-year biennial period. Both equal 40 hours per year on an annualized basis. Triennial states require 120 hours per 3-year period — again 40 hours annualized. Common minimums: 4 hours of ethics per cycle (some states require 2 hours, Minnesota requires 8 hours). About 40% of states have A&A requirements (ranging from 8-24 hours, some for all CPAs, some attest-only). Louisiana is the outlier at 80 hours annually — double the national norm.

Which states are currently active for CPE in 2026?

States with active CPE deadlines in 2026 include all annual states (Alabama Sep 30, Louisiana Dec 31, Missouri Dec 31, etc.) plus biennial even-year states (Colorado Dec 31 2026, Maryland Dec 31 2026, Utah Dec 31 2026, Washington D.C. Dec 31 2026) and biennial states with June 2026 deadlines (Florida Jun 30 2026, even-license Massachusetts Jun 30 2026, even-cert Kansas Jun 30 2026). Rhode Island last-name N-Z was due Jun 30 2026. Connecticut CPE period ended Jun 30 2026 (license renewal report due Dec 31 2026). See the full December 31 deadline list at cpe.paprika-labs.app/december-31-cpe-deadlines.html.

Compare CPA CPE Requirements by State 2026

Complete 51-State CPE Comparison

This table covers every U.S. state plus Washington D.C. — all 51 active CPA licensing jurisdictions. Data includes total hours required per cycle, annual minimums, ethics mandates (including state-specific requirements), A&A requirements, self-study caps, and carryover rules. Use the filters to narrow to your specific situation.

51 jurisdictions 40–80hr most common 12 states: state-specific ethics 6 states: A&A for all CPAs Updated July 2026

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State	Cycle Type	Deadline	Hours/Cycle	Annual Min	Ethics Hrs	Ethics Type	A&A Req	Self-Study Cap	Carryover	Notes

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Frequently Asked Questions

Which states have the lowest CPE requirements for CPAs?

States with the lowest total CPE hours include: North Carolina, South Carolina, Missouri, Nevada, Maine, Michigan, Mississippi, and Alabama (all 40hr annual). For biennial states, Colorado, Florida, Maryland, Massachusetts, Tennessee, Utah, and Virginia require only 80hr per 2-year period — effectively 40hr per year. States with no annual minimum include Colorado, Florida, Massachusetts, New Jersey, Tennessee, and Utah, giving CPAs maximum flexibility on pacing.

Which states have the highest CPE requirements for CPAs?

Louisiana has the highest annual CPE requirement at 80 hours per year. Montana, North Dakota, New Mexico, Oklahoma, Texas, West Virginia, and Wyoming all require 120 hours on a rolling 3-year basis. Minnesota requires 120hr per 3-year period but with 8 hours of ethics — the highest ethics requirement in the nation. New York requires 40hr per year with no carryover, making it demanding in consistency.

Which states allow 100% self-study CPE for CPAs?

Many states allow 100% self-study CPE with no cap, including Alaska, Arizona, Colorado, Connecticut, Hawaii, Idaho, Illinois, Maine, Missouri, Montana, Nevada, New Jersey, New York, North Carolina, South Dakota, Washington, West Virginia, and Wyoming. States with self-study caps include: Delaware (30%), Iowa (50%), Vermont (80% combined cap), Virginia (50%), Arkansas (80%), Rhode Island (67%), Nebraska (50%), California (50%), and Indiana (50%).

Which states require state-specific ethics CPE?

States where generic NASBA ethics is NOT sufficient: Arizona (1hr AZ content), California (CA Board-approved), Delaware (DE-specific), Florida (FL Board-approved Chapters 455 & 473), Indiana (IN-specific), Michigan (1hr MI statutes), Ohio (PSR ethics, Board-approved), Pennsylvania (2hr PA state law), Tennessee (TN-specific statutes), Texas (TSBPA-approved only), Utah (1hr UT laws), Wyoming (Board-approved, only 3 providers). All other states accept generic NASBA-registered ethics courses.

Which states require A&A CPE for all CPAs (not just attest)?

States requiring A&A CPE for ALL active licensees: Alabama (8hr/year), Delaware (8hr/biennial), Florida (8hr/biennial), Georgia (16hr/biennial — highest in the nation), Michigan (8hr/year), Vermont (8hr/biennial). States requiring A&A only for attest CPAs include Connecticut, Iowa (compilation only), Louisiana, Nevada, Ohio, and Pennsylvania. Most states have no A&A mandate.

Which states allow CPE carryover?

States allowing CPE carryover: Maryland (80hr — most generous), Hawaii (40hr), Kansas (20hr), Wisconsin (40hr), New Hampshire (60hr), Utah (40hr), South Carolina (20hr), Tennessee (24hr), Mississippi (20hr), Georgia (15hr), Connecticut (20hr), Vermont (10hr, not for A&A/ethics). Most states do NOT allow carryover — unused hours are simply lost at cycle end.

What is the most flexible CPE state for CPAs?

The most flexible states: (1) Colorado — no self-study cap, no annual minimum, no A&A mandate, 80hr biennial; (2) Massachusetts — no annual minimum, no self-study cap, no A&A mandate, 80hr biennial; (3) Missouri — simple 40hr annual, no self-study cap, no A&A, generic ethics accepted; (4) Tennessee — 80hr biennial, 24hr carryover, no annual minimum; (5) South Carolina — 40hr annual, 20hr carryover, no self-study cap.

Which states use December 31 CPE deadlines?

Annual December 31 states: Arkansas, Louisiana, Missouri, Mississippi, Montana, Nevada, New York, North Carolina, South Carolina, West Virginia, Wyoming. Biennial December 31 states (active 2026): Colorado (even years), Maryland (even years), Utah (even years), Washington D.C. (even years), Indiana, Ohio, Virginia (Dec 31 triennial). See the complete list at december-31-cpe-deadlines.html.

How do triennial CPE states work?

Triennial (3-year) CPE states require 120 hours per 3-year cycle, which annualizes to 40 hours. These include Illinois, Indiana, Iowa, Minnesota, New Hampshire, New Jersey, Ohio, Rhode Island, Virginia, and Washington. The advantage: more scheduling flexibility within the 3-year window. However, many triennial states still impose annual minimums (Indiana 20hr/yr, Minnesota 20hr/yr, Ohio 20hr/yr) that prevent complete deferral to year 3.

How do I track my CPE requirements across different states?

For CPAs with multi-state licenses, CPETrack at cpe.paprika-labs.app provides free deadline tracking. Key tips: (1) Know your personal deadline — birth-month states (AZ, CA, TX, OK) and license-number-staggered states (KS, MA, OR, TN) vary by individual; (2) Track ethics hours separately — state-specific ethics courses must be correctly categorized; (3) Note carryover limits — hours above the cap are lost, not deferred to the next cycle.