2026 Complete Guide — how many hours each state requires, which states mandate state-specific courses, approved provider rules, and the notable outliers every CPA should know.
Sorted alphabetically. The State-specific badge means the state requires a course specific to its own laws or from its own approved list. Standard means any NASBA/QAS-approved ethics course qualifies.
| State | Ethics Hours Required | Renewal Cycle | State-Specific? | Key Notes |
|---|---|---|---|---|
| Alabama | 2 hrs/year | Annual (40 hrs/yr, Sep 30) | Standard | Any NASBA-approved ethics. Higher than most annual-renewal states at 2hr/yr (6hr effective per 3yr). |
| Alaska | 4 hrs/cycle | Biennial (Dec 31, odd years) | Standard | 100% self-study OK. Any approved ethics course. |
| Arizona | 4 hrs/cycle | Biennial | Standard | NASBA or state-approved provider. |
| Arkansas | 4 hrs/cycle | Annual (40 hrs/yr, Dec 31) | Standard | Any NASBA-approved provider. No state-specific requirement. |
| California | 4 hrs/cycle | Biennial (last day of birth month) | State-specific | CA Board requires ethics covering California Accountancy Act and California Code of Regulations. Must be from approved provider. |
| Colorado | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA/QAS-approved ethics. No state-specific requirement. |
| Connecticut | 4 hrs/cycle | Annual (Jun 30) | Standard | Standard ethics requirement. Any approved provider. |
| Delaware | 4 hrs/cycle | Annual (Jun 30) | Standard | NASBA-approved provider. No state-specific requirement. |
| Washington DC | 4 hrs/cycle | Biennial (Dec 31, even years) | Standard | Any approved provider. 80hr biennial requirement includes 4hr ethics. |
| Florida | 4 hrs/cycle | Biennial (Dec 31, odd/even by name) | State-specific | Florida requires an ethics course covering FL statutes and rules. Must be from FL Board-approved provider. |
| Georgia | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA-approved ethics course qualifies. |
| Hawaii | 4 hrs/cycle | Biennial (Dec 31, odd years) | Standard | 80hr biennial. 4hr ethics. Any approved provider. |
| Idaho | 4 hrs/cycle | Annual (Jun 30) | Standard | Any approved ethics course. No state-specific requirement. |
| Illinois | 4 hrs/cycle | Biennial (Sep 30, odd/even by year) | Standard | Any NASBA/QAS-approved ethics course. |
| Indiana | 4 hrs/cycle | Triennial (Dec 31, 2026) | State-specific | Must be taken from Indiana Board-approved provider. 4hr ethics within the 120hr triennial requirement. Provider approval matters. |
| Iowa | 4 hrs/cycle | Biennial (Jun 30) | Standard | NASBA-approved provider. No state-specific requirement. |
| Kansas | 4 hrs/cycle | Annual (Jun 30) | Standard | Any approved ethics CPE. Kansas has no state-specific course mandate. |
| Kentucky | 2 hrs/year | Annual (Dec 31) | Standard | 2 hours of ethics per year required. Any NASBA-approved course. |
| Louisiana | 3 hrs/cycle | Annual (Dec 31), even years for ethics | State-specific | Ethics 3hr required in even-numbered years only. Must be Louisiana Board-approved provider. No state-specific content required but board controls the approved list. |
| Maine | 4 hrs/cycle | Annual (Jun 30) | Standard | Any approved ethics provider. No state-specific requirement. |
| Maryland | 4 hrs/cycle | Biennial (Dec 31, even years) | Standard | Any NASBA-approved course. NASBA CPE Audit Service now required since Sep 2025 for all MD CPAs. |
| Massachusetts | 4 hrs/cycle | Annual (Jun 30) | Standard | NASBA-approved or state-approved ethics course. |
| Michigan | 2 hrs/year | Annual (Jul 31) | Standard | 2 hours of ethics CPE annually. Any NASBA-approved provider. |
| Minnesota | 4 hrs/cycle | Annual (Jun 30) | Standard | NASBA/QAS-approved ethics course. No state-specific requirement. |
| Mississippi | 4 hrs/cycle | Annual (40 hrs/yr, CPE by Aug 1, license Jan 1) | State-specific | 4 hours per 3-year cycle, but 1 of the 4 hours must cover Mississippi-specific laws and regulations. Most providers bundle this into a 4hr MS-compliant ethics course. |
| Missouri | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA-approved ethics course. No state-specific requirement. |
| Montana | 4 hrs/cycle | Annual (Dec 31) | Standard | NASBA-approved provider. No state-specific content required. |
| Nebraska | 4 hrs/cycle | Annual (Dec 31) | Standard | Any approved ethics CPE. Nebraska has no state-specific mandate. |
| Nevada | 4 hrs/cycle | Annual (Dec 31) | Standard | NASBA/QAS-approved ethics. 4hr per cycle standard requirement. |
| New Hampshire | 4 hrs/cycle | Annual (Jun 30) | Standard | Any NASBA-approved ethics course qualifies. |
| New Jersey | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA/QAS-approved ethics course. No state-specific requirement. |
| New Mexico | 4 hrs/cycle | Annual (birth month, rolling 3yr) | Standard | No NM-specific ethics course required. Any approved provider. No self-study cap applies to ethics hours. |
| New York | 4 hrs/year | Annual (Dec 31, 40 hrs/yr) | Standard | Highest de facto ethics requirement: 4 hours every year (not per cycle). This is 4× the national norm. Any approved provider, but must cover professional ethics. |
| North Carolina | 4 hrs/cycle | Annual (Dec 31) | Standard | NASBA-approved provider. Standard 4hr ethics requirement. |
| North Dakota | 6 hrs/cycle | Annual (Jun 30, rolling 3yr) | Standard | Above-average requirement for "hold out" CPAs — those who hold themselves out to the public as CPAs. 6hr ethics per 3-year rolling cycle vs. the typical 4hr. Any approved provider. |
| Ohio | 3 hrs/cycle | Annual (Dec 31, triennial reporting) | State-specific | PSR (Professional Standards and Responsibilities) — Ohio's unique ethics requirement. Must be from Ohio Accountancy Board-approved providers, not just any NASBA course. 3 hours per 3-year period. |
| Oklahoma | 4 hrs/cycle | Annual (birth month, rolling 3yr) | Standard | NASBA OK-approved provider. 4hr per 3-year cycle. NASBA Registry-listed providers satisfy this. |
| Oregon | 4 hrs/cycle | Annual (Jun 30 + Sep 30, biennial) | Standard | NASBA/QAS-approved ethics course. No state-specific mandate. |
| Pennsylvania | 4 hrs/cycle | Biennial (Dec 31, odd years) | State-specific | 2 of the 4 hours must cover Pennsylvania state laws and regulations (e.g., PA CPA Law, Statement of Policy on CPE). The remaining 2 hours can be any approved ethics course. Many providers offer bundled 4hr PA-compliant ethics courses. |
| Rhode Island | 4 hrs/cycle | Biennial (Jun 30) | Standard | Any NASBA-approved ethics course. No state-specific requirement. |
| South Carolina | 2 hrs/year | Annual (Dec 31, Feb 1 license renewal) | Standard | 2 hours of ethics per year. Any NASBA-approved provider. NASBA CPE Audit Service required. |
| South Dakota | None required | Annual (Dec 31) | N/A | Unique: South Dakota has no ongoing ethics CPE requirement for licensed CPAs. Ethics education required only for initial licensure (AICPA exam). After licensing, no periodic ethics CPE is mandated. |
| Tennessee | 2 hrs/year | Annual (Dec 31) | State-specific | Tennessee requires a state-specific ethics course covering TN statutes and rules. 2 hours per year. Must be from TN Board-approved provider. |
| Texas | 4 hrs/cycle | Annual (birth month, rolling 2yr) | State-specific | TSBPA-approved providers only. Texas maintains its own ethics provider list entirely separate from NASBA. A generic NASBA ethics course does NOT satisfy the TX requirement unless TSBPA specifically approved that provider and course. |
| Utah | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA-approved ethics course. No state-specific requirement. |
| Vermont | 4 hrs/cycle | Biennial (Jun 30) | Standard | NASBA-approved or state-approved ethics provider. Standard requirement. |
| Virginia | 2 hrs/year | Annual (Dec 31) | Standard | 2 hours of ethics per year. Any NASBA-approved ethics course. Annual renewal state. |
| Washington | 4 hrs/cycle | Annual (Dec 31) | Standard | Any NASBA/QAS-approved ethics course. No state-specific requirement. |
| West Virginia | 4 hrs/cycle | Annual (Jun 30) | Standard | NASBA-approved ethics provider. Standard 4hr requirement. |
| Wisconsin | 4 hrs/cycle | Annual (Dec 31) | Standard | Any approved ethics course. No state-specific requirement. |
| Wyoming | 4 hrs/cycle | Annual (Dec 31) | Standard | 100% self-study OK. Any NASBA-approved ethics course. Standard requirement. |
These eight situations catch CPAs off guard — make sure you know which category your state falls into.
Texas is the most restrictive state for ethics CPE. The Texas State Board of Public Accountancy (TSBPA) maintains its own approved provider list for ethics courses. Unlike most states that accept any NASBA-approved or QAS Self-Study approved provider, Texas only accepts courses from TSBPA-approved ethics providers. The course must cover Texas-specific rules, the AICPA Code of Professional Conduct, and independence requirements. Major providers like Becker, Surgent, Western CPE, and MyCPE must individually apply for and receive TSBPA approval — and some providers that satisfy 49 other states do not satisfy Texas.
Practical tip: Before purchasing any ethics course as a Texas CPA, verify the provider is on the current TSBPA approved list at tsbpa.texas.gov.
Ohio requires 3 hours of Professional Standards and Responsibilities (PSR) ethics CPE per reporting period. The PSR requirement must be fulfilled with Ohio Accountancy Board-approved providers — a subset of NASBA-approved courses. If a provider's ethics course is NASBA-approved but not specifically approved for Ohio PSR, it may not count. The 3-hour requirement (vs. the typical 4-hour norm) also means Ohio CPAs completing a standard 4-hour ethics course will have 1 hour of excess that applies as general CPE, not additional ethics credit.
Pennsylvania requires 4 hours of ethics per 2-year biennial cycle, but 2 of those 4 hours must specifically cover Pennsylvania CPA laws and regulations (the CPA Law and Board regulations). The remaining 2 hours can be any approved ethics content. Most providers offer 4-hour Pennsylvania-specific ethics courses that bundle both requirements. Verify any course you purchase explicitly covers PA law to satisfy both portions.
Mississippi requires 4 hours of ethics per 3-year cycle, but at least 1 of those hours must specifically cover Mississippi-specific laws and regulations governing CPAs. Many providers offer Mississippi-compliant ethics courses that bundle the MS-specific content into a 4-hour course. A generic national ethics course alone will not fully satisfy the MS requirement unless the provider includes MS-specific law coverage.
South Dakota is the only state with no ongoing ethics CPE requirement for licensed CPAs. Ethics education is required only for initial licensure (the AICPA ethics exam). After licensing, South Dakota CPAs complete their 120-hour triennial CPE with no mandatory ethics component. This is a widely misreported fact — many CPE aggregators incorrectly list SD as requiring ethics CPE.
New York requires 4 hours of professional ethics CPE every year, not per 2-year cycle. With an annual 40-hour requirement and Dec 31 deadline, NY CPAs must complete 4 ethics hours annually. This is equivalent to 8 hours per 2-year cycle — double the national norm of 4 hours per cycle. Any NASBA/QAS-approved ethics course qualifies, but the frequency is higher than any other state.
If your state is Texas, you must use a TSBPA-approved provider. If your state is Ohio, you need an Ohio PSR-approved course. For all other states, any NASBA QAS-approved or NASBA Registry-approved ethics provider typically qualifies.
If your state is California, Florida, Indiana, Louisiana, Mississippi, Pennsylvania, or Tennessee, your ethics course must include state-specific legal content. Verify the course description explicitly covers your state's laws.
If you're in New York, you need 4 hours every year. If you're in North Dakota and hold yourself out as a CPA, you need 6 hours per 3-year cycle. If you're in South Carolina or Virginia, 2 hours per year are required. For most states: 4 hours per 2-year renewal cycle.
Ethics CPE counts toward your total hours but cannot substitute for the ethics minimum. Many CPAs complete their 40 or 120 hours but forget the ethics subset — and face license renewal issues as a result. Track ethics hours as a distinct category.
Most states require 4 hours of ethics CPE per 2-year renewal cycle. Key exceptions: New York (4 hours per year), Alabama (2 hours/year), Virginia (2 hours/year), South Carolina (2 hours/year), Michigan (2 hours/year), Kentucky (2 hours/year), North Dakota (6 hours/3-year cycle for hold-out CPAs), Ohio (3 hours PSR/3-year cycle), Louisiana (3 hours in even years only). South Dakota requires none.
States with state-specific or board-approved-only requirements: Texas (TSBPA-approved only), Ohio (Board PSR-approved), California (CA law content), Florida (FL law content), Indiana (IN Board-approved provider), Louisiana (LA Board-approved provider), Mississippi (1hr MS law required), Pennsylvania (2hr PA law required), Tennessee (TN-specific course). Always verify with your state board before purchasing.
For most states, yes. For Texas, Ohio, Indiana, Louisiana, and states requiring state-specific content — no. Texas requires TSBPA-approved providers only. Ohio requires Board-approved PSR courses. Even in states that accept NASBA providers, if state-specific content is required, verify your course covers that content.
Yes — 4 hours every year, which is effectively double the national norm. With NY's annual 40-hour requirement (Dec 31 deadline), ethics hours are a required sub-category each year. Any approved ethics course from a NASBA/QAS-approved provider qualifies.
No. South Dakota is the only state with no ongoing ethics CPE requirement. Ethics education is only required for initial licensure. This is often misreported — double-check the SD Board website to confirm your specific situation.
Yes. Texas requires ethics CPE from TSBPA-approved providers only — not just any NASBA-approved course. Check tsbpa.texas.gov for the current approved provider list before purchasing any ethics course.
Ohio requires 3 hours of Professional Standards and Responsibilities (PSR) ethics CPE per 3-year reporting period. It must come from Ohio Accountancy Board-approved providers. A generic NASBA ethics course may not qualify unless specifically Ohio PSR-approved. The 3-hour requirement is below the typical 4-hour norm.
In most states, excess ethics hours carry over as general CPE — but they do not credit toward the next period's ethics requirement. You must take the required ethics hours in each renewal period regardless of excess hours from prior periods. Check your state's specific rules as carryover policies vary.
New York effectively requires the most ethics CPE at 4 hours per year. North Dakota requires 6 hours per 3-year cycle for "hold out" CPAs, which is 50% above the typical 4-hour norm. Alabama requires 2 hours annually, which at 6 hours per 3 years equals the NY effective rate for annual states.
Failure to complete ethics CPE typically results in license non-renewal. State boards audit ethics completion separately from general CPE hours and cannot accept other CPE to substitute for the ethics minimum. In serious cases, missing ethics CPE can result in disciplinary action. Ethics CPE should always be completed first in your cycle.
Most states exempt inactive license holders from CPE requirements, including ethics. However, when converting from inactive to active status, back-CPE requirements typically apply and may include ethics hours. Check your state board's rules for your specific inactive/exempt status category.
Ethics CPE is a required subcategory within your total CPE hours — not separate from them. A 40-hour annual requirement that includes 4 hours of ethics means you complete 36 hours of general CPE plus 4 ethics hours to reach 40 total. Ethics hours cannot be substituted with non-ethics subjects, but ethics hours do count toward your total CPE hour requirement.
CPETrack automatically separates ethics hours from general CPE in your tracking dashboard, shows your state's specific requirements, and alerts you when your ethics minimum isn't on track.
Try CPETrack Free →For complete CPE requirements including all subject requirements, approved providers, credit caps, and renewal deadlines for each state: