When is the CPE deadline for CPAs in most states?

CPE deadlines vary by state. The two most common deadlines are June 30 and December 31. June 30 deadline states include Florida, Minnesota, Oregon, Massachusetts, and Connecticut. December 31 deadline states include New York, New Jersey, Ohio, North Carolina, Missouri, and Pennsylvania. Some states use the CPA's birthday month (California, Texas) or other dates like September 30 (Alabama, Illinois).

What CPE does New York require for CPAs?

New York CPAs must complete 40 CPE hours per year, with a triennial reporting period ending December 31. Over 3 years, that is 120 hours total. Requirements include 4 hours of ethics per triennial period and must follow NYSED guidelines. The New York State Education Department (NYSED) Office of the Professions oversees CPA licensing in New York.

What CPE does California require for CPAs?

California CPAs must complete 80 CPE hours every two years. The reporting period ends on the last day of the CPA's birth month, biennially. Requirements include: 4 hours of CA-specific ethics (required every renewal), 2 hours of regulatory review, 4 hours of fraud prevention and detection. If you perform attest services, 20 of the 80 hours must be in accounting, auditing, and/or fraud subjects.

What CPE does Texas require for CPAs?

Texas CPAs must complete 40 CPE hours per year. The reporting year ends on the last day of the CPA's birth month annually. Texas requires 4 hours of ethics CPE per year, and these ethics hours must be from a course approved specifically by the Texas State Board of Public Accountancy (TSBPA). Ethics courses approved only by NASBA or another state board do not satisfy Texas's ethics requirement.

What CPE does Florida require for CPAs?

Florida CPAs must complete 80 CPE hours per biennial period, with the deadline being June 30 of even-numbered years (next deadline: June 30, 2026). Requirements include: 4 hours of ethics (Florida Board-approved), 8 hours of accounting and auditing, and 1 hour of fraud. CPAs performing governmental accounting must complete 4 additional hours of governmental CPE. Behavioral subject matter is limited to no more than 20 hours per biennial period.

What CPE does New Jersey require for CPAs?

New Jersey CPAs must complete 120 CPE hours per triennial (3-year) reporting period. The 2026 triennial cycle ends December 31, 2026 (the next deadline after this will be December 31, 2029). Requirements include 4 hours of ethics. New Jersey is a significant deadline year in 2026 with approximately 20,500 CPAs affected — one of the largest December 31 cohorts.

What is the difference between CPE hours and CPE credits?

CPE hours and CPE credits mean the same thing for most states. They are measured in 50-minute blocks — one 50-minute course segment equals one CPE credit or hour. A 150-minute course would equal 3 CPE credits. This is the standard defined in the AICPA/NASBA Statement on Standards for Continuing Professional Education Programs.

Do CPE requirements differ for CPAs who do not perform attest services?

Yes. Many states impose additional requirements on CPAs who perform attest services (audits, reviews, compilations). Common additional requirements for attest CPAs include: California (20 of 80 hrs must be A&A), Pennsylvania (24 hrs A&A per biennial), Florida (8 hrs A&A per biennial), Vermont (8 hrs A&A per biennial). CPAs in non-public accounting or industry roles often have fewer restrictions on subject matter.

← CPETrack — Free CPE Tracker for CPAs

Complete 2026 Guide

CPA CPE Requirements by State — 2026 Complete Guide

Published June 21, 2026 · Sourced from NASBA and state boards of accountancy · Verify with your state board before relying on this for compliance

On this page

CPE requirements overview
All states — requirements table
State deep dives (NY, CA, TX, FL, IL, PA, OH, NJ, NC, MN)
2026 deadline calendar
Frequently asked questions

CPE Requirements Overview

Every licensed CPA in the United States must complete continuing professional education (CPE) to renew their license. The specific requirements — total hours, reporting period, ethics courses, and deadline — are set by each state's board of accountancy, not by the AICPA or NASBA nationally.

The AICPA and NASBA publish the Statement on Standards for Continuing Professional Education (CPE) Programs as a framework for providers, but your state board is the authority on what counts toward your license renewal.

Most common annual requirement

40 hours/year

Most common biennial requirement

80 hours / 2 years

Most common ethics requirement

4 hours / reporting period

States using June 30 deadline

~16 states

States using December 31 deadline

~25 states

States using birthday month

California, Texas

How CPE Hours Are Measured

CPE is measured in 50-minute blocks. One 50-minute session equals one CPE credit or hour. A 3-hour course (150 minutes) would equal 3 CPE credits. This standard applies across all states and is defined in the AICPA/NASBA CPE Standards.

Self-Study vs. Live CPE

Most states allow a mix of self-study (online courses, reading) and interactive CPE (live webcasts, in-person seminars). Some states limit self-study to a percentage of total hours — check your state board for specific rules.

All States — CPE Requirements Table

This table covers all 50 states and the District of Columbia. Use the deadline color codes: June 30 Dec 31 Sept 30 Nov 30 Birthday month

⚠️ Requirements change. Always verify current requirements with your state board of accountancy before relying on this table for compliance decisions. Sources: NASBA, individual state board websites.

State	Total Hours	Reporting Period	Deadline	Ethics Hrs
Alabama	40 hrs/year	Annual	Sept 30	2 hrs ethics annually
Alaska	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics
Arizona	80 hrs	Biennial	June 30 biennial	4 hrs ethics
Arkansas	40 hrs/year	Annual	Dec 31	4 hrs ethics biennially
California	80 hrs	Biennial	Birth month biennial	4 hrs CA ethics + 2 hrs regulatory + 4 hrs fraud
Colorado	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics
Connecticut	40 hrs/year	Annual	Dec 31	4 hrs ethics
Delaware	80 hrs	Biennial	June 30 biennial	4 hrs ethics
District of Columbia	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics
Florida	80 hrs	Biennial	June 30 even years	4 hrs FL ethics + 1 hr fraud + 8 hrs A&A
Georgia	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics
Hawaii	40 hrs/year	Annual	Dec 31	4 hrs ethics biennially
Idaho	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics
Illinois	120 hrs	Triennial	Sept 30 triennial	4 hrs ethics + 2 hrs fraud
Indiana	120 hrs	Triennial	Dec 31, 2026	4 hrs ethics
Iowa	120 hrs	Triennial	June 30 triennial	4 hrs ethics
Kansas	80 hrs	Biennial	June 30 biennial	2 hrs ethics
Kentucky	80 hrs	Biennial	June 30 biennial	2 hrs ethics
Louisiana	80 hrs	Biennial (min 20/yr)	Dec 31 reporting	Ethics course required in even years (2026!)
Maine	80 hrs	Biennial	June 30 odd years	4 hrs ethics
Maryland	80 hrs	Biennial	June 30 biennial	4 hrs ethics
Massachusetts	80 hrs	Biennial	June 30 odd years	4 hrs ethics
Michigan	80 hrs	Biennial	June 30 biennial	2 hrs ethics per 3-year cycle
Minnesota	120 hrs	Triennial	June 30 odd years	8 hrs ethics per triennial
Mississippi	40 hrs/year	Annual	June 30	4 hrs ethics annually
Missouri	40 hrs/year	Annual	Dec 31	4 hrs ethics annually
Montana	40 hrs/year	Annual	Dec 31	2 hrs ethics annually
Nebraska	80 hrs	Biennial	Nov 30 biennial	4 hrs ethics
Nevada	80 hrs	Biennial	Dec 31 even years	4 hrs ethics
New Hampshire	120 hrs	Triennial	June 30 odd years	4 hrs ethics
New Jersey	120 hrs	Triennial	Dec 31, 2026	4 hrs ethics
New Mexico	80 hrs	Biennial	June 30 biennial	4 hrs ethics
New York	40 hrs/year (120 triennial)	Annual / triennial reporting	Dec 31 triennial	4 hrs ethics per triennial
North Carolina	40 hrs/year	Annual	Dec 31	2 hrs ethics annually
North Dakota	40 hrs/year	Annual	Dec 31	2 hrs ethics annually
Ohio	120 hrs rolling	Triennial (rolling)	Dec 31 rolling 3-yr	3 hrs ethics per triennial
Oklahoma	40 hrs/year	Annual	Dec 31	4 hrs ethics annually
Oregon	80 hrs	Biennial	June 30 odd years	4 hrs ethics
Pennsylvania	80 hrs (min 20/yr)	Biennial	Dec 31 odd years	4 hrs ethics + 24 hrs A&A (if attest)
Rhode Island	40 hrs/year	Annual	June 30	4 hrs ethics annually
South Carolina	40 hrs/year	Annual	June 30	2 hrs ethics annually
South Dakota	40 hrs/year	Annual	Dec 31	2 hrs ethics biennially
Tennessee	80 hrs	Biennial	Dec 31 biennial	2 hrs ethics
Texas	40 hrs/year	Annual	Birth month annually	4 hrs TSBPA-approved ethics
Utah	80 hrs	Biennial	Dec 31 even years	4 hrs ethics
Vermont	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics + 8 hrs A&A
Virginia	80 hrs	Biennial	June 30 biennial	2 hrs ethics
Washington	80 hrs	Biennial	June 30 odd years	4 hrs ethics
West Virginia	80 hrs	Biennial	June 30 biennial	4 hrs ethics
Wisconsin	80 hrs	Biennial	Dec 31 even years	2 hrs ethics
Wyoming	80 hrs	Biennial	Dec 31 biennial	4 hrs ethics biennially

State Deep Dives

🗽 New York CPE Requirements

Total Hours

40 hrs/year (120 per triennial)

Reporting Period

Triennial

Deadline

December 31 (triennial)

Ethics

4 hours per triennial

CPAs Affected in 2026

~44,700 in-state CPAs

State Board

NYSED Office of the Professions

New York CPAs must complete 40 CPE hours per year, with triennial reporting to the New York State Education Department (NYSED). Over 3 years, this totals 120 hours. New York is the largest single-state CPA market, with approximately 44,700 in-state licensees.

At least 4 hours of ethics per 3-year reporting period
At least 8 hours in accounting and auditing subjects (for attest CPAs)
No more than 50% of hours can be in behavioral/management subjects
Self-study is acceptable; no minimum live hours

NYSED CPA Licensing →

🌴 California CPE Requirements

Total Hours

80 hours per biennial period

Reporting Period

Biennial

Deadline

Last day of birth month (biennial)

Ethics

4 hrs CA-specific ethics (every renewal)

Fraud Prevention

4 hours required

Regulatory Review

2 hours required

California has some of the most detailed CPE requirements in the country. The reporting period ends on the last day of the licensee's birth month, biennially — so deadlines vary by individual CPA.

4 hours of California-specific ethics (must be CA Board-approved) every renewal period
4 hours of fraud prevention and detection
2 hours of regulatory review (CA Board rules and regulations)
20 of 80 hours must be in accounting, auditing, and/or fraud subjects for attest CPAs
The remaining hours can be in any relevant subject matter

California Board of Accountancy →

⭐ Texas CPE Requirements

Total Hours

40 hours per year

Reporting Period

Annual

Deadline

Last day of birth month (annually)

Ethics

4 hrs TSBPA-approved ethics/year

Texas CPAs report annually, with the reporting year ending on the last day of their birth month. Texas has a notably strict ethics requirement: the 4 hours of ethics CPE must come from a course specifically approved by the Texas State Board of Public Accountancy (TSBPA).

Ethics courses approved only by NASBA or another state board do not satisfy Texas's ethics requirement unless also TSBPA-approved
Attest CPAs must earn CPE in accounting and auditing subjects to maintain competency
Texas accepts nano-learning (10-minute courses) for up to 2 credits per year

Texas State Board of Public Accountancy →

☀️ Florida CPE Requirements

Total Hours

80 hours per biennial period

Reporting Period

Biennial (even years)

Deadline

June 30, 2026 (next: June 30, 2028)

Ethics

4 hrs FL Board-approved ethics

Fraud

1 hour required

Accounting & Auditing

8 hours required

Florida CPAs face a June 30, 2026 deadline (even-year cycle). With over 40,000 CPAs in Florida, this is one of the largest June 30 deadline states.

4 hours of ethics from a course approved by the Florida Board of Accountancy (FL-specific ethics required)
1 hour of fraud (prevention, detection, or reporting)
8 hours of accounting and auditing subjects
Behavioral subjects (communication, leadership) limited to 20 of 80 hours
CPAs providing governmental accounting services: 4 additional hours of governmental CPE required

Florida DBPR — CPA Licensing →

🏙️ Illinois CPE Requirements

Total Hours

120 hours per triennial period

Reporting Period

Triennial

Deadline

September 30 (triennial)

Ethics

4 hrs ethics + 2 hrs fraud

Illinois uses a triennial (3-year) cycle with a September 30 deadline — unique among states. Illinois requires 4 hours of ethics and 2 hours of fraud prevention per 3-year period.

Illinois IDFPR — CPA Licensing →

🔔 Pennsylvania CPE Requirements

Total Hours

80 hrs biennial (min 20/year)

Reporting Period

Biennial (odd years)

Deadline

December 31 odd years

Ethics

4 hrs ethics per biennial

A&A (attest CPAs)

24 hrs accounting & auditing

Pennsylvania's biennial deadline falls on December 31 of odd years. A key requirement: even within the 2-year window, CPAs must complete at least 20 hours per calendar year — you cannot bank all 80 hours in one year.

4 hours of professional ethics per biennial period
Attest CPAs must earn 24 hours in accounting, auditing, and/or fraud subjects
Annual minimum of 20 hours (cannot carry forward credit)

Pennsylvania State Board of Accountancy →

🏗️ Ohio CPE Requirements

Total Hours

120 hrs per rolling 3-year period

Reporting Period

Rolling triennial

Deadline

December 31 (rolling)

Ethics

3 hrs ethics per triennial

CPAs Affected in 2026

~18,700

Ohio uses a rolling 3-year triennial period — unlike fixed triennial cycles, Ohio CPAs always have a December 31 deadline and must look back at their last 3 years of CPE. Ohio requires 3 hours of ethics (slightly lower than the national standard of 4).

Accountancy Board of Ohio →

🗺️ New Jersey CPE Requirements

Total Hours

120 hrs per triennial period

Reporting Period

Triennial

Deadline

December 31, 2026 (next: 2029)

Ethics

4 hrs ethics per triennial

CPAs Affected in 2026

~20,500

New Jersey's 2026 triennial cycle makes December 31, 2026 a major deadline — approximately 20,500 NJ CPAs must complete 120 hours before year-end. The next triennial cycle doesn't end until December 31, 2029.

NJ Board of Accountancy →

🌲 North Carolina CPE Requirements

Total Hours

40 hours per year

Reporting Period

Annual

Deadline

December 31 annually

Ethics

2 hrs ethics annually

North Carolina CPAs report annually, with the December 31 deadline. Ethics hours are lower than most states (2 hours annually vs. the common 4 hours). North Carolina has approximately 13,000–17,000 licensed CPAs.

NC State Board of CPA Examiners →

🌾 Minnesota CPE Requirements

Total Hours

120 hrs per triennial period

Reporting Period

Triennial (odd years)

Deadline

June 30 odd years (next: June 30, 2027)

Ethics

8 hrs ethics per triennial

Minnesota stands out for requiring 8 hours of ethics per triennial period — twice the national standard. The June 30 odd-year deadline means the 2025 deadline just passed; the next is June 30, 2027.

Minnesota Board of Accountancy →

2026 Deadline Calendar

Key CPE deadlines in 2026 that affect large numbers of CPAs:

      June 30, 2026 — Affects ~80,000–120,000 CPAs

      States: Florida (biennial), Minnesota (triennial), Oregon (biennial), Massachusetts (biennial), Maine (biennial), New Hampshire (triennial), Washington (biennial), Mississippi (annual), Rhode Island (annual), South Carolina (annual), Kansas (biennial), Maryland (biennial), and others.

      December 31, 2026 — Affects ~160,000–200,000 CPAs

      States: New York (annual), New Jersey (triennial — large cohort), Indiana (triennial — large cohort), Ohio (rolling triennial), North Carolina (annual), Missouri (annual), Louisiana (biennial), Pennsylvania (biennial odd years), Nevada (biennial even years), Utah (biennial even years), Wisconsin (biennial even years), DC (biennial), and others.

      September 30, 2026

      States: Alabama (annual), Illinois (triennial — if 2026 is a reporting year for your cycle)

      Birthday month (rolling)

      States: California (biennial), Texas (annual). Your deadline is the last day of your birth month.

Frequently Asked Questions

How many CPE hours do CPAs need per year?

Most states require CPAs to complete 40 CPE hours per year or 80 hours per biennial (2-year) period. Some states use a triennial (3-year) cycle requiring 120 hours. States like New York, North Carolina, Missouri, and Texas require 40 hours annually. States like Florida, Pennsylvania, and Oregon require 80 hours over two years. Always verify with your state board, as requirements vary significantly.

How many ethics hours do CPAs need for CPE?

Most states require 2–4 hours of ethics CPE per reporting period. The most common requirement is 4 hours per biennial period. Notable exceptions: Minnesota requires 8 hours per triennial; North Carolina, South Carolina, and Virginia require only 2 hours annually. Some states require state-specific ethics courses — California requires CA Board-approved ethics, Texas requires TSBPA-approved ethics, Florida requires FL Board-approved ethics.

When is the CPE deadline for CPAs?

Deadlines vary by state. The two most common are June 30 and December 31. Florida, Minnesota, Oregon, and Massachusetts use June 30. New York, New Jersey, Ohio, North Carolina, and Pennsylvania use December 31. California and Texas use the last day of your birth month. Check the table above for your specific state.

What counts as CPE for CPAs?

CPE that qualifies for CPA license renewal must meet the AICPA/NASBA Statement on Standards for CPE Programs. Qualifying formats include live seminars and conferences, live webcasts and virtual classes, self-study courses (online or textbook), nano-learning modules (10-minute micro-courses, limited in some states), university courses, and published articles and books. Each activity must have a clear learning objective and measurable assessment. Courses from NASBA Registry-approved providers are generally accepted by all state boards.

Can I carry over excess CPE hours to the next period?

Many states allow carryover of excess CPE hours from one period to the next, subject to caps. Common carryover rules: California allows up to 20 hours carryover; most states cap carryover at 20–40 hours; some states (like Pennsylvania) have annual minimums that prevent banking all hours in one year. Check your state board's rules for the carryover limit and any subject-matter restrictions on carried-over hours.

What happens if I miss my CPE deadline?

Consequences for missing a CPE deadline vary by state but typically include license renewal denial or suspension, reinstatement fees, potential audit of CPE records, monetary penalties, and in serious cases, formal disciplinary action. Most states provide a grace period or late renewal pathway, but you may need to pay additional fees and complete the outstanding CPE before the license is reinstated. Acting quickly is important — the longer the lapse, the more severe the consequences.

Do inactive CPA license holders need CPE?

Most states do not require CPE for inactive status CPA licenses. However, to convert from inactive to active status, you typically must make up the CPE hours you would have needed — often prorated for the time you were inactive. Check your state board's specific rules for the inactive license CPE catch-up requirement.

Does the AICPA membership require CPE?

Yes. AICPA membership requires 120 hours of CPE during each 3-year reporting period, regardless of your state board requirements. If your state requires fewer hours, you still need to meet the AICPA standard to maintain membership. The AICPA reporting period is January 1 of each year ending December 31 of the triennial year.

How do I track my CPE hours across multiple providers?

Many CPAs use a spreadsheet to track CPE hours manually, but this approach becomes error-prone with multiple providers (Becker, Surgent, CPA Academy, AICPA, etc.). CPETrack is a free tool specifically built for CPAs to consolidate hours from any provider into one NASBA-ready view, with deadline countdown and gap analysis by state requirement.

Track Your CPE Hours — Free

CPETrack consolidates your CPE hours from Becker, Surgent, CPA Academy, and any provider into one view. See your gap vs. your state's requirements, with deadline countdown.

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