If you're a CPA licensed in New York, New Jersey, Indiana, Ohio, North Carolina, Missouri, Louisiana, or several other states — your CPE earning deadline is December 31, 2026. That's 195 days from today — but half a year moves fast.
This guide covers which states are affected, what each requires, and how to avoid the Q4 scramble that catches even organized CPAs off-guard.
| State | Hours Required | Cycle | Ethics |
|---|---|---|---|
| New York | 40/yr | Annual (Jan 1 – Dec 31) | 4 hrs ethics/3 yrs |
| New Jersey | 120 | Triennial (2024–2026) | 4 hrs ethics |
| Indiana | 120 | Triennial (2024–2026) | 4 hrs ethics |
| Ohio | 120 | Triennial (rolling) | 3 hrs ethics |
| North Carolina | 40/yr | Annual (Jan 1 – Dec 31) | 2 hrs ethics/yr |
| Missouri | 40/yr | Annual (Jan 1 – Dec 31) | 2 hrs ethics/yr |
| Louisiana | 40/yr | Annual (Jan 1 – Dec 31) | 4 hrs ethics |
| Nevada | 80 | Biennial (even years) | 4 hrs ethics |
| Arkansas | 40/yr | Annual (Jan 1 – Dec 31) | 4 hrs ethics/yr |
| Utah | 80 | Biennial (2025–2026) | 4 hrs ethics |
| Montana | 80 | Biennial | 2 hrs ethics |
| Wyoming | 80 | Biennial | 4 hrs ethics |
→ Use the free CPE calculator — enter your hours and see exactly how many you still need before December 31. Takes 30 seconds, no account required.
June 30 states feel a natural pressure — mid-year is a hard stop. December deadlines are psychologically easier to ignore: "I have all year." Then Q4 hits, year-end client work peaks, and suddenly it's November with 40 hours to earn before January 1.
The CPAs who handle December renewals calmly are the ones who:
Both New Jersey and Indiana are on a triennial cycle ending December 31, 2026 — which means CPAs in these states need 120 hours earned over the full three-year period (2024–2026), not just 2026 alone. The renewal deadline with the state board may extend into 2027, but the CPE earning window closes December 31, 2026.
Ohio uses a rolling 3-year window, so your deadline depends on your CPA license issuance date. However, for most Ohio CPAs whose license periods end in 2026, December 31 is the earning cutoff. Check your specific renewal notice from the Ohio Accountancy Board to confirm your exact period.
New York CPAs must earn 40 CPE hours every calendar year — no carry-forward. If you're a New York CPA, your December 31, 2026 deadline means 40 hours earned between January 1, 2026 and December 31, 2026. The most common problem: courses taken in late December where the certificate arrives in January and counts for the wrong year.
At this point in the year, a 10-minute audit will tell you exactly where you stand:
December deadline CPAs are the ones most likely to get caught short — because the urgency feels distant until it isn't. We're building CPETrack to fix the mid-year audit problem: upload certificates from any provider, get a current-hour count by NASBA category, and see your December gap today instead of November.
Early access is open now for CPAs who want to help shape what it becomes. No cost, no obligation.
Get early access →