Rhode Island CPA CPE Requirements
June 30 Triennial (Last-Name Groups) · 120 Hours · 6hr Ethics · 80hr Self-Study Cap

Renewal Groups: Find Your Deadline by Last Name

Rhode Island staggers CPA license renewals into three groups based on the first letter of your last name. Each group renews on a triennial (3-year) cycle:

The renewal application itself must be submitted to the Board by February 15 of your renewal year. June 30 is the permit expiration date — early filing ensures your license is processed and renewed before it lapses.

At a Glance: Rhode Island CPA CPE Requirements

Ethics Requirement: 6 Hours Per Triennial Period

Rhode Island requires 6 hours of ethics CPE per triennial period, included within the 120-hour total — not added on top. The ethics content must cover:

• Regulatory ethics (professional conduct rules)
• Behavioral ethics (ethical decision-making frameworks)
• The AICPA Code of Professional Conduct

Courses from NASBA National Registry sponsors satisfy the requirement. Unlike Delaware (which requires a specific Board-approved state course) or Tennessee (which requires TN-statute coverage), Rhode Island accepts general ethics CPE from NASBA-approved providers.

Self-Study Cap: 80 of 120 Hours

Rhode Island limits self-study CPE to 80 of 120 hours — equivalent to 67% of the total requirement. This is more permissive than states like Delaware (30% cap) or Wisconsin (50% formal learning minimum), but stricter than states like Washington or Montana (100% self-study allowed).

Self-study must be QAS-approved (NASBA Quality Assurance Service) or qualify as interactive CPE. Non-interactive self-study without any assessment component may not qualify. Nanolearning modules (short micro-burst courses, as few as 10 minutes = 0.2 credits) are accepted by the Board, counted in 25-minute (0.5 credit) and 10-minute (0.2 credit) increments.

No Annual Minimum — Flexible Timing

Rhode Island imposes no annual CPE minimum. Unlike states with hard annual floors (Delaware: 20 hrs/yr; Indiana: 20 hrs/yr; West Virginia: 20 hrs/yr), Rhode Island allows you to complete all 120 hours in any distribution across the three-year period. In practice, many CPAs prefer to spread hours evenly (~40/yr), but this is not required.

The one firm constraint: all 120 hours must be completed within the designated three-year CPE period — hours from a prior period cannot be carried over.

New Licensee Rules: Reduced First Cycle

Newly licensed Rhode Island CPAs receive a reduced CPE requirement for their first triennial period:

After the first renewal cycle, the full 120-hour / 6-hour ethics requirement applies to all subsequent triennial periods.

Non-Resident Exemption

Rhode Island provides a non-resident exemption for CPAs whose principal place of business is outside Rhode Island. If you live and work in another state that imposes CPE requirements, you may satisfy Rhode Island's requirement by meeting your home state's CPE rules instead.

If your principal-place-of-business state has no CPE requirement, you must satisfy Rhode Island's full 120-hour triennial requirement regardless of where you live.

Verify your eligibility for the non-resident exemption with the Rhode Island Board of Accountancy if you are a non-resident licensee.

Carryover: No Carryforward Between Periods

Rhode Island does not allow CPE hours to carry forward from one triennial period to the next. All 120 hours must be earned within the three-year window that ends June 30 of your renewal year.

Emergency exception: If the Governor declares a state of emergency lasting 30 or more days during the final 12 months of your renewal cycle, the Board may allow affected licensees to carry forward incomplete hours to the next period by written notice to the Board. This provision exists but is rarely triggered.

Triennial Period Timeline by Last-Name Group

Renewal Process: elicensing.ri.gov

Rhode Island CPA license renewal is handled entirely online through elicensing.ri.gov — the state's professional license management system. Key steps:

• Create or log in to your elicensing.ri.gov account
• Submit the renewal application by February 15 of your renewal year
• Attest to completing the required 120 CPE hours (including 6 hours ethics)
• Pay the $375 triennial renewal fee
• If selected for a CPE audit, upload certificates of completion as requested
• Retain CPE records internally for the current period plus the preceding period (~6 years)

A lapsed license restoration fee of $500 applies if your license has expired. Practicing with a lapsed license is unlawful in Rhode Island.

Rhode Island vs. New England States: CPE Comparison

Rhode Island's 6-hour ethics requirement is the highest in New England. Its triennial cycle is shared with New Hampshire and Maine, but RI's staggered last-name groups mean only one-third of CPAs renew each year. RI's 80-hour self-study cap is the only self-study restriction among these New England states.

CPE Documentation Requirements

CPE certificates of completion must include the following information to satisfy a Rhode Island Board CPE audit:

• Course date and duration
• CPE sponsor/provider name
• Subject area / field of study
• Course title and content description
• CPE hours earned
• Delivery method (live, group, self-study, webinar, etc.)

Retain all CPE records for the current triennial period plus the preceding period — approximately 6 years of documentation. The Board conducts periodic CPE audits; records are submitted only if you are selected.

Frequently Asked Questions

Official Contact Information

Last updated: June 30, 2026. Requirements based on Rhode Island Board of Accountancy regulations (400-RICR-00-00-1.8) and NASBA Registry data. Always verify current requirements directly with the Rhode Island Board of Accountancy before your renewal.