All states with December 31 deadlines — hours required, ethics minimums, self-study caps, and 2026 triennial cohort notes. Print it, bookmark it, share it.
| State | Total Hours | Annual Floor | Ethics | Self-Study Cap | 2026 Notes |
|---|---|---|---|---|---|
| New Jersey 2026 | 120 hrs | None stated | 4 hrs ethics | 50% | ~20,500 CPAs due Dec 31, 2026. Largest triennial cohort. Next: Dec 31, 2029. |
| Indiana 2026 | 120 hrs | None stated | 4 hrs ethics | 50% | Fixed triennial ending Dec 31, 2026. |
| Virginia | 120 hrs | 20 hrs/year minimum | 4 hrs VA-specific ethics (VBOA regs) | 50% (varies) | Attest CPAs: 8 hrs A&A per year. Attest+ VA ethics must cite VBOA/Title 54.1 — generic courses rejected. |
| Washington | 120 hrs | None stated | WBOA-specific ethics (varies) | No cap Unique | 100% self-study allowed (most states cap at 50%). Dec 31 = year PRIOR to license expiration. Nano learning: 12 hr cap. |
| Ohio | 120 hrs | None (rolling window) | 3 hrs ethics per triennial | 50% | Rolling 3-year window ending Dec 31 — not a fixed cohort year. Check your individual license date. |
| New York | 40 hrs/yr (120 reported) | 40 hrs every year | 4 hrs per triennial period | 50% | Rolling triennial — each CPA has their own 3-year cycle ending Dec 31. NOT a fixed 2026 cohort. Unique NYSED oversight (not NASBA). |
| State | Total Hours | Annual Floor | Ethics | Self-Study Cap | Notes |
|---|---|---|---|---|---|
| Colorado | 80 hrs | None | 4 hrs ethics (COCPA recommended) | No cap Unique | 100% self-study allowed. Regulated by DORA (not standalone Board of Accountancy). Yellow Book CPAs: extra 80 hrs/24 hrs gov-specific sub-req. |
| Pennsylvania | 80 hrs | 20 hrs/year minimum | 4 hrs ethics | 50% | Deadline: Dec 31 of odd years (2025, 2027…). 2026 is NOT a PA deadline year. Attest CPAs: 24 hrs A&A per biennial. Attest+ |
| Georgia | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 biennial. Verify cycle end year with Georgia State Board. |
| Idaho | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 biennial. |
| Nevada | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 even years only (2026 IS a deadline year). |
| Tennessee | 80 hrs | None | 2 hrs ethics | 50% | Dec 31 biennial. |
| Utah | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 even years (2026 IS a deadline year). |
| Vermont | 80 hrs | None | 4 hrs ethics | 50% | Attest CPAs: 8 hrs A&A per biennial. Attest+ |
| District of Columbia | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 biennial. |
| Alaska | 80 hrs | None | 4 hrs ethics | 50% | Dec 31 biennial. |
| Louisiana | 80 hrs | 20 hrs/year minimum | Ethics course required in even years (2026!) | 50% | Must complete ethics course in 2026 (even-year requirement). Verify with LCPA. |
| State | Hours/Year | Ethics | Self-Study Cap | Notes |
|---|---|---|---|---|
| North Carolina | 40 hrs | 2 hrs ethics annually | 50% | Dec 31 each year. NCACPA is primary society/provider. |
| Missouri | 40 hrs | 4 hrs ethics annually | 50% | License is triennial; CPE cycle is annual (distinct). MOCPA + NASBA approved providers. |
| Connecticut | 40 hrs | 4 hrs ethics annually | 50% | Dec 31 each year. |
| Hawaii | 40 hrs | 4 hrs ethics biennially | 50% | Dec 31 each year. Ethics requirement is per 2-year period. |
| Montana | 40 hrs | 2 hrs ethics annually | 50% | Dec 31 each year. |
| Oklahoma | 40 hrs | 4 hrs ethics annually | 50% | Dec 31 each year. |
| North Dakota | 40 hrs | 2 hrs ethics annually | 50% | Dec 31 each year. |
| South Dakota | 40 hrs | 2 hrs ethics biennially | 50% | Dec 31 each year. |
| Arkansas | 40 hrs | 4 hrs ethics biennially | 50% | Dec 31 each year. |
These states are frequently confused with December 31 states — even by AI tools and CPE providers.
80 hrs biennial. Deadline = last day of your birth month. Ethics CANNOT be employer-taught — must be from outside provider. No ASBA pre-approved list. Your exact date varies.
→ AZ full guide40 hrs/year with triennial reporting. Dec 31 of your 3-year cycle — but your specific cycle depends on your license date. Not everyone is due 2026. NYSED (not NASBA) oversight.
80 hrs biennial, June 30 even years. Often confused as Dec 31. FL-specific ethics required. 1 hr fraud. 8 hrs A&A for attest CPAs.
40 hrs/year. Deadline = last day of your birth month, annually. TSBPA-approved ethics only (4 hrs). General NASBA ethics do NOT count in TX.
80 hrs biennial. Deadline = last day of your birth month. CA-specific ethics (4 hrs) + 2 hrs regulatory + 4 hrs fraud required.
120 hrs triennial, June 30. 8 hrs ethics per triennial. Often cited as a Dec 31 state by AI tools — this is incorrect.
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New Jersey and Indiana have fixed triennial cycles ending December 31, 2026. New Jersey has approximately 20,500 CPAs in this cohort. Virginia and Washington also have December 31 triennial deadlines, but individual renewal dates vary by CPA. Ohio and New York use rolling triennial windows — your deadline depends on your license date, not a fixed cohort year. Check your individual state board record to confirm your specific deadline.
Colorado and Washington are the notable exceptions — both allow 100% of CPE hours to be self-study with no cap. Most other December 31 states cap self-study at 50% of total hours. This makes CO and WA particularly CPA-friendly for on-demand CPE completion. Always verify the current rule with your state board as policies can change.
It depends on your state. States with specific ethics requirements: Virginia (must cite VBOA regulations and Title 54.1 Code of Virginia), Texas (must be TSBPA-approved — NASBA ethics don't count), California (must be CA-specific). States where standard NASBA-approved ethics count: New Jersey, Indiana, Colorado, North Carolina, Ohio, and most others. When in doubt, check your state board's approved provider list.
No. Pennsylvania's biennial CPE deadline falls on December 31 of odd years (2025, 2027, 2029…). 2026 is not a Pennsylvania deadline year. Pennsylvania CPAs who completed their 2025 deadline are not due again until December 31, 2027.
No. New York uses a rolling triennial system — each CPA has their own 3-year CPE reporting cycle that ends December 31 of the third year, but the specific year depends on your license issue date. Unlike New Jersey and Indiana (fixed cohort years), there is no single year when all New York CPAs are due simultaneously. You need to check your individual NYSED license record to determine your specific triennial end date.
Use CPETrack's state guides at cpe.paprika-labs.app — each state page lists the exact hours, ethics requirements, self-study cap, and deadline type verified against NASBA and state board sources. For the most authoritative source, visit your state board of accountancy website directly. NASBA's website (nasba.org) also maintains a state-by-state overview, though individual state board sites have the most current rules.