CPA CPE Requirements by State (2026)
Every state has different rules. Find your state’s CPA CPE requirements — total hours, ethics mandates, reporting deadlines, and approved courses — all in one place.
Why CPA CPE Requirements Vary by State
Continuing professional education requirements for CPAs are set at the state level, which means the rules — including how many total hours you need, how many must be in ethics, what topics must be covered, and when you need to report — differ depending on where you’re licensed.
Some states require 40 hours per year. Others use a 2- or 3-year cycle with 80 or 120 hours total. Some states require ethics courses that cover their specific state accountancy laws and board rules. Others accept general professional ethics courses approved by NASBA. A handful of states have no mandatory ethics requirement at all, while others require ethics credits every single year. Self-study hour limits are another area that varies significantly by state — see our breakdown of self-study CPE limits by state if you’re planning to complete most of your hours online.
For CPAs licensed in multiple states, navigating these differences can get complicated fast.
LearnCPE is registered with NASBA on the National Registry of CPE Sponsors, and we offer state-specific ethics courses accepted by boards across the country. Use the state directory below to find the exact requirements for your license — including total hours, ethics minimums, reporting periods, and links to purchase your ethics course directly.
💡 Requirements change. We update these pages regularly, but always verify current rules with your state board before your renewal deadline.
State Directory: Select Your State
| State | CPE Hours | Ethics Requirement | Course |
|---|---|---|---|
| Alabama | 40 hours per year | 2 hours ethics required | View Requirements → |
| Alaska | 80 hours per 2-year period | Ethics required | View Requirements → |
| Arizona | 80 hours per 2-year period | 4 hours ethics required | View Requirements → |
| Colorado | 80 hours per 2-year period | Ethics required | View Requirements → |
| Connecticut | 40 hours per year | Ethics required | View Requirements → |
| Florida | 80 hours per 2-year period | 4 hours ethics required | View Requirements → |
| Georgia | 80 hours per 2-year period | Ethics required | View Requirements → Get Ethics Course → |
| Idaho | 120 hours per 3-year period | Ethics required | View Requirements → |
| Illinois | 120 hours per 3-year period | 4 hours ethics required | View Requirements → |
| Indiana | 120 hours per 3-year period | Ethics required | View Requirements → |
| Iowa | 120 hours per 3-year period | Ethics required | View Requirements → |
| Kansas | 80 hours per 2-year period | Ethics required | View Requirements → |
| Kentucky | 80 hours per 2-year period | Ethics required | View Requirements → |
| Louisiana | 80 hours per 2-year period | 4 hours ethics required | View Requirements → |
| Maryland | 80 hours per 2-year period | Ethics required | View Requirements → |
| Massachusetts | 80 hours per 2-year period | 4 hours ethics required | View Requirements → |
| Mississippi | 40 hours per year | Ethics required | View Requirements → |
| Montana | 120 hours per 3-year period | Ethics required | View Requirements → |
| Nebraska | 80 hours per 2-year period | Ethics required | View Requirements → |
| Nevada | 80 hours per 2-year period | Ethics required | View Requirements → |
| New Hampshire | 120 hours per 3-year period | Ethics required | View Requirements → |
| North Carolina | 40 hours per year | 2 hours ethics required | View Requirements → |
| Ohio | 120 hours per 3-year period | 3 hours ethics (PSR) required | View Requirements → Get Ethics Course → |
| Oregon | 80 hours per 2-year period | Ethics required | View Requirements → |
| Pennsylvania | 80 hours per 2-year period | 4 hours ethics required | View Requirements → |
| Texas | 120 hours per 3-year period | 4 hours ethics required | View Requirements → Get Ethics Course → |
| Utah | 80 hours per 2-year period | Ethics required | View Requirements → |
| Vermont | 80 hours per 2-year period | Ethics required | View Requirements → |
| Virginia | 120 hours per 3-year period | 2 hours ethics required | View Requirements → |
| Washington | 120 hours per 3-year period | 4 hours ethics required | View Requirements → |
| Wisconsin | 80 hours per 2-year period | Ethics required | View Requirements → |
| California, Michigan, Minnesota, Missouri, New Jersey, New York, Tennessee + more | — | — | Pages coming soon — see our FAQ or browse all courses in the meantime. |
What Does NASBA Approval Mean for Your CPE?
NASBA — the National Association of State Boards of Accountancy — maintains the National Registry of CPE Sponsors. When a provider like LearnCPE is registered on this list, it means our course development processes meet the standards that most state boards of accountancy require.
In practical terms: courses from NASBA-registered providers are accepted for CPE credit in the vast majority of U.S. states. However, some states — particularly those with state-specific ethics requirements — may require courses approved directly by their own board in addition to or instead of NASBA-registered content.
Each state page in our directory notes whether our courses satisfy that state’s specific ethics requirement, so you always know exactly what you’re getting before you buy.
CPE Solutions for Accounting Firms and Finance Teams
If you manage CPE compliance for a team, LearnCPE offers subscription plans that give multiple users access to our full course library at a flat rate. Centralized record keeping, bulk certificate management, and straightforward pricing make it easy to keep your whole team compliant.
Learn About Team Subscriptions →
Frequently Asked Questions
Q: How many CPE hours do CPAs need? It depends on your state. Most states require between 40 and 120 hours per renewal period, with cycles ranging from 1 to 3 years. Ethics requirements, subject area minimums, and annual hour floors vary on top of that. Select your state above for the exact breakdown.
Q: How many ethics CPE hours do CPAs need? It depends on your state. Most states require between 2 and 4 hours of ethics CPE per renewal period, though requirements range from zero to as many as 8 hours in certain jurisdictions. Select your state above for the exact requirement.
Q: Do ethics courses need to be state-specific? Many states require ethics courses that cover their specific accountancy laws and board rules — a general ethics course won’t satisfy the requirement. Others accept any NASBA-approved ethics course. Check your state’s page for details.
Q: How often do CPE requirements change? State boards update their requirements periodically, and some adjust rules annually. We review and update our state pages regularly, but we always recommend confirming current rules directly with your state board before your renewal deadline.
Q: Can I take a LearnCPE ethics course if I’m licensed in multiple states? It depends on the states involved. Some of our ethics courses satisfy requirements in multiple states; others are state-specific. Review the individual course page for a list of accepted states, or contact us if you need guidance.
Q: What if I don’t complete my CPE on time? Penalties vary by state and can include license suspension, fines, or mandatory make-up hours. Don’t wait until the last minute — most state boards offer little flexibility for late compliance. See our full guide on what happens if you miss your CPE deadline for real examples and what to do next.
Q: My state isn’t listed yet — what should I do? We’re actively adding more state pages. In the meantime, browse our full course catalog — all courses are NASBA-approved and accepted in the vast majority of U.S. states for general CPE credit.
Ready to Complete Your CPE?
Find your state above, confirm your requirements, and get your CPE done today. NASBA approved, affordable, and accessible on any device.