Most annual-deadline states require 40 hours per year. High-hour states (Texas, Louisiana, Montana, North Dakota, New Mexico, Oklahoma, West Virginia, Wyoming) require 80–120 hours annually. Biennial states require 80 hours every two years; triennial states require 120 every three years. Use this calculator to see your state's exact requirement.
When is the CPA CPE deadline?
The most common deadline is December 31. States using June 30 include Maine, Michigan, Massachusetts, Oregon, Kansas, Delaware, and Florida (for the applicable cycle year). Arizona and California use a birth-month deadline — the last day (CA) or last business day (AZ) of your birth month every two years. Use the calculator above to find your exact deadline.
How many ethics CPE hours are required?
Most states require 2–4 ethics hours per period. Outliers: Minnesota requires 8 hours; North Dakota requires 6; Rhode Island requires 6; Ohio requires 3 per triennial period. Georgia and South Dakota have no ethics hour requirement. Ethics courses must generally be approved by your state board.
What is a biennial CPE cycle?
A biennial cycle means you complete CPE requirements over 2 years. Biennial states (Alaska, Arizona, California, Colorado, D.C., Delaware, Florida, Georgia, Hawaii, Kansas, Kentucky, Maryland, Massachusetts, Nebraska, Oregon, Pennsylvania, Tennessee, Utah, Vermont, Wisconsin) require 80 hours per 2-year period. The deadline year (odd vs. even) depends on the state — some stagger by license number or birth year.
What is Idaho's rolling CPE requirement?
Idaho is unique: CPAs must complete 80 hours in any rolling 12-month period, not a fixed calendar cycle. This means your deadline is always 12 months from when your previous period started. It's the most flexible structure but requires careful tracking to ensure you're never behind.
Can I carry over CPE hours to the next period?
A few states allow carryover. Check your specific state's rules — the calculation above shows hours needed for your current period only. Carryover amounts and restrictions vary significantly by state and course type.
What happens if I miss the CPE deadline?
Missing your state's CPE deadline can result in license suspension or revocation, monetary fines ($500–$5,000+), a required reinstatement application, and potential public disclosure of the violation. Some states offer a grace period but still impose late fees. Always complete CPE before the deadline — don't rely on extensions.