More than 30 US states require CPAs to complete continuing professional education by December 31. This is the most comprehensive reference for CPE deadlines, hours, and requirements — state by state.
Get Your State's Free CPE Guide →These states have comprehensive requirement breakdowns, provider lists, and audit-risk guidance:
This table covers all states where CPAs report CPE on a December 31 cycle. Requirements shown are commonly cited; always verify with your state board of accountancy for current rules.
| State | Cycle | Hours Required | Ethics CPE | Self-Study Cap | State Board / Regulator |
|---|---|---|---|---|---|
| AR — Arkansas | Annual | 40 hrs/year | 4 hrs ethics/year | 50% | AR State Board of Public Accountancy |
| CO — Colorado | Biennial | 80 hrs/2 yrs | 4 hrs CO-specific ethics | None | DORA Colorado Board of Accountancy |
| CT — Connecticut | Annual | 40 hrs/year | Ethics required (verify hours) | 50% | CT State Board of Accountancy |
| DE — Delaware | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | DE Division of Professional Regulation |
| GA — Georgia | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | Georgia State Board of Accountancy |
| ID — Idaho | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Idaho State Board of Accountancy |
| IN — Indiana | Triennial | 120 hrs/3 yrs | Ethics required (verify hours) | 50% | Indiana Professional Licensing Agency |
| IA — Iowa | Triennial | 120 hrs/3 yrs | 4 hrs ethics/triennial | 50% | Iowa Accountancy Examining Board |
| KS — Kansas | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Kansas Board of Accountancy |
| KY — Kentucky | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | Kentucky State Board of Accountancy |
| LA — Louisiana | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Louisiana State Board of CPAs |
| ME — Maine | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Maine Board of Accountancy |
| MD — Maryland | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Maryland Board of Public Accountancy |
| MA — Massachusetts | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | MA Board of Public Accountancy |
| MI — Michigan | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | Michigan Board of Accountancy |
| MO — Missouri | Annual | 40 hrs/year | Ethics required (verify hours) | 50% | Missouri State Board of Accountancy |
| MT — Montana | Triennial | 120 hrs/3 yrs | 4 hrs ethics/triennial | 50% | Montana Board of Public Accountants |
| NE — Nebraska | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Nebraska State Board of Public Accountancy |
| NV — Nevada | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | Nevada State Board of Accountancy |
| NH — New Hampshire | Triennial | 120 hrs/3 yrs | Ethics required (verify hours) | 50% | NH Board of Accountancy |
| NJ — New Jersey | Triennial | 120 hrs/3 yrs | 4 hrs ethics/triennial | 50% | NJ Division of Consumer Affairs |
| NM — New Mexico | Triennial | 120 hrs/3 yrs | Ethics required (verify hours) | 50% | New Mexico Public Accountancy Board |
| NC — North Carolina | Annual | 40 hrs/year | Ethics required (verify hours) | 50% | NC State Board of CPA Examiners |
| ND — North Dakota | Triennial | 120 hrs/3 yrs | Ethics required (verify hours) | 50% | ND State Board of Accountancy |
| OH — Ohio | Triennial | 120 hrs/3 yrs | Ethics required (verify hours) | 50% | Accountancy Board of Ohio |
| OR — Oregon | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | Oregon Board of Accountancy |
| PA — Pennsylvania | Biennial | 80 hrs/2 yrs | 4 hrs ethics/biennial | 50% | PA State Board of Accountancy |
| RI — Rhode Island | Biennial | 80 hrs/2 yrs | Ethics required (verify hours) | 50% | RI Board of Accountancy |
| SC — South Carolina | Annual | 40 hrs/year | Ethics required (verify hours) | 50% | SC Board of Accountancy |
| VA — Virginia | Triennial | 120 hrs/3 yrs | 2 hrs ethics/year (VA-specific every other year) | None (full self-study allowed) | Virginia Board of Accountancy (VBOA) |
| WA — Washington | Annual | 40 hrs/year | Ethics via WBOA-approved providers | None (100% self-study allowed) | Washington State Board of Accountancy (WBOA) |
| WV — West Virginia | Triennial rolling | 120 hrs/3 yrs · 20 hrs/yr min | 4 hrs ethics/3-yr (no WV-specific course required) | None (100% self-study allowed) | WV Board of Accountancy |
| WY — Wyoming | Triennial rolling | 120 hrs/3 yrs · 80 hrs technical min | 4 hrs WY Board-approved ethics (WY-specific, 80% passing score) | None (formal self-study) | Wyoming Board of Certified Public Accountants |
| TN — Tennessee | Biennial | 80 hrs/2 yrs | 2 hrs TN-specific ethics/biennial (TNSBOA-approved only) | None (100% self-study allowed) | Tennessee State Board of Accountancy (TNSBOA) |
| UT — Utah | Biennial | 80 hrs/2 yrs | 4 hrs ethics (1 hr UT-specific laws & rules + 3 hrs general) | 50% (40-hr carryover allowed) | Utah Division of Professional Licensing (DOPL) |
Not all states use December 31 as the CPE reporting deadline. Key exceptions:
Always confirm your renewal and CPE reporting dates with your state board directly.
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More than 35 states use December 31 as the CPE reporting deadline. The full list includes: AR, CO, CT, DE, GA, ID, IN, IA, KS, KY, LA, ME, MD, MA, MI, MO, MT, NE, NV, NH, NJ, NM, NC, ND, OH, OR, PA, RI, SC, TN, UT, VA, WA, WV, and WY. Note that the cycle length (annual, biennial, triennial) and the specific deadline year (even vs odd) vary by state. Some states also have a separate license renewal date distinct from the CPE completion deadline.
It depends on your state's cycle. Annual-cycle states (NC, MO, WA, AR, CT, MS, OK, SC) require approximately 40 hours per year. Biennial-cycle states (CO, GA, KS, KY, LA, MD, MA, ME, MI, NE, NV, OR, PA, RI) require approximately 80 hours per 2-year period. Triennial-cycle states (NJ, VA, IN, IA, MT, NH, NM, ND, OH) require approximately 120 hours per 3-year period.
Annual means you must complete all required CPE hours by December 31 of each year. Biennial means the requirement spans a 2-year period ending December 31 of the second year. Triennial means the requirement spans a 3-year period ending December 31 of the third year. In all cases, you can spread your CPE earning across the period, but must meet the total by the final December 31 deadline.
It depends on your state. Some states like Washington and Virginia have no self-study cap, allowing 100% of CPE to be completed via self-study courses. Most states cap self-study at 50% of total hours. A few states have lower caps around 25-30%. Always check your state's current self-study rules before building your CPE plan.
No. Arizona CPAs renew their license based on their birth month, not December 31. AZ CPAs complete 80 CPE hours per 2-year renewal period, with the deadline tied to the month the CPA was born. This is one of the most common misconceptions about Dec 31 CPE deadlines. See our Arizona CPE guide for full details.
Missing a CPE deadline can result in license suspension, renewal denial, or fines depending on your state. Most state boards require CPAs to self-report non-compliance and may audit CPE records. If you're at risk of missing your deadline, contact your state board proactively — many have grace period provisions or remediation plans for first-time shortfalls.
CPETrack by Paprika Labs is purpose-built for CPAs with December 31 deadlines. It automatically tracks your hours, applies your state's self-study cap, flags ethics CPE gaps, and sends deadline reminders. Sign up free at cpe.paprika-labs.app.
Yes, most states require a specific number of ethics CPE hours as part of (not in addition to) the total requirement. Common amounts are 2-4 hours per year or per renewal cycle. Some states require state-specific ethics courses (e.g., Virginia requires a Virginia-specific ethics course every other year; Colorado requires Colorado-specific ethics). Always verify your state's ethics requirement before completing your CPE plan.
Not necessarily. Most states accept CPE that meets NASBA standards, and many states allow you to apply hours earned for one state toward another state's requirement. The AICPA/NASBA Standards for CPE are widely adopted, meaning courses that qualify in your home state likely qualify in other states too. However, state-specific ethics courses generally count only toward that state's requirement. Verify with each state's board whether their requirements can be fulfilled simultaneously.
This reference is maintained by Paprika Labs, builders of CPETrack — a deadline-tracking tool for CPAs with December 31 CPE requirements. Data is compiled from state board websites and NASBA publications and updated periodically. For legally authoritative CPE requirements, always consult your state board of accountancy directly or visit NASBA.org.
Have a correction or question? Email [email protected].