Louisiana Board of Accountancy CP
Louisiana CPA CPE Requirements: Hours, Ethics, and Renewal Guide (2026)
Everything Louisiana CPAs need to know about continuing professional education – total hours, the even-year ethics mandate, A&A requirements for attest CPAs, renewal deadlines, and more.
Quick-Reference
Last Updated: April 2026
Source: State Board of CPAs of Louisiana
| Reporting Period | Rolling 2-year calendar period (January 1 – December 31) |
| Total Hours Required | 80 hours per rolling biennial period |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 3 hours of board-approved ethics — even-numbered years only (2026 is an ethics year) |
| A&A Requirement | 8 hours if participating in attest engagements during the calendar year |
| Personal Development Limit | Maximum 20 hours per calendar year |
| Instructor/Lecturer Credit Limit | Maximum 20 hours per calendar year |
| Authorship Credit Limit | Maximum 10 hours per calendar year |
| Exam Completion Credit Limit | Maximum 20 hours per calendar year (at 5 credits per exam hour) |
| Carryover | Not permitted |
| CPE Completion Deadline | December 31 each year |
| CPE Reporting Deadline | January 31 of the following year |
| License Renewal Deadline | December 31 annually |
| Records Retention | 5 years |
- Overview
- Total Hours & Reporting Period
- Ethics Requirement
- A&A Requirement for Attest CPAs
- Credit Limits
- Carryover
- License Renewal
- Recordkeeping & Audits
- New Licensees
- Out-of-State & Reciprocity
- FAQ
Overview of Louisiana CPA CPE Requirements
Louisiana CPAs are required to complete continuing professional education as a condition of maintaining an active CPA license. CPE requirements in Louisiana are set and enforced by the State Board of CPAs of Louisiana, located in New Orleans, under Board Rule §1301.
Louisiana’s CPE framework has several features that distinguish it from many other states. Most notably, the mandatory board-approved ethics course is only required in even-numbered years — making 2026 an ethics year and 2027 not. Additionally, CPAs who perform attest engagements face a separate annual A&A requirement that applies regardless of the overall biennial total. The board also maintains a strict no-carryover policy, meaning every hour must be earned and reported in the year and period it belongs to.
This page covers all current Louisiana CPE requirements for active CPA license holders, updated for the 2026 reporting year.
How Many CPE Hours Do Louisiana CPAs Need?
Louisiana CPAs must complete 80 CPE hours within a rolling two-year calendar period. Unlike states with fixed biennial cycles tied to a shared renewal date, Louisiana’s rolling period means that at any annual renewal, the board looks back at the 80 hours completed across the current and prior calendar year combined.
Annual Minimum Requirement
Within the rolling two-year period, Louisiana requires a minimum of 20 CPE hours per calendar year. The State Board of CPAs of Louisiana recommends completing 40 hours per year to stay evenly on track, though the mandatory floor is 20 hours annually.
You cannot complete all 80 hours in one year and report zero in the other. Each calendar year must reflect at least 20 documented and reported hours. The annual CPE completion deadline is December 31, and hours must be reported to the board no later than January 31 of the following year.
Reporting CPE
CPE is reported annually through the Louisiana State Board’s online licensee portal. CPE must be completed by December 31 of each year and reported by January 31 of the following year. The board strongly recommends not waiting until late December to complete courses, as last-minute scheduling issues or course cancellations can create compliance problems.
Active License Holders Only
Only CPAs renewing as Active are required to complete and report CPE. CPAs renewing as Inactive or Retired are not required to report CPE. Newly licensed CPAs and those reinstating their licenses are not required to report CPE in their first year.
Louisiana CPA Ethics CPE Requirement
Louisiana requires a 3-hour board-approved professional ethics course, but with an important scheduling distinction: the ethics requirement applies only in even-numbered years. This means:
- 2026 — Ethics course required ✅
- 2027 — No ethics requirement
- 2028 — Ethics course required ✅
Since 2026 is an even-numbered year, all active Louisiana CPA license holders subject to mandatory CPE must complete the 3-hour board-approved ethics course as part of their 2026 reporting obligation.
Board Approval Is Mandatory
Louisiana’s ethics requirement is strict: only courses on the State Board of CPAs of Louisiana’s approved vendor list satisfy the requirement. General ethics courses — including those approved by NASBA or by other state boards — do not fulfill Louisiana’s mandatory ethics requirement and are instead classified as behavioral ethics, which counts only toward the general CPE total.
The State Board of CPAs of Louisiana publishes its list of approved 2026 ethics vendors on its official website at cpaboard.state.la.us. CPAs should verify their provider is on the current approved list before purchasing, as the approved vendor list is updated each ethics year.
Approved 2026 Ethics Vendors
The Louisiana State Board of CPAs has published its list of approved 2026 ethics course vendors. Providers on the 2026 approved list include the Society of Louisiana CPAs (LCPA) and other board-approved vendors. The full current list is available at cpaboard.state.la.us/cpe/.
Ethics and the General CPE Total
The 3 ethics hours count toward your overall annual and biennial CPE total — they are not required in addition to the 80-hour biennial requirement.
Out-of-State Exception
CPAs who primarily practice outside Louisiana, hold a valid active CPA license from another state, and whose home state requires an ethics course are not required to complete Louisiana’s ethics course. See the Out-of-State & Reciprocity section below for full details.
Accounting & Auditing Requiment for Attest CPAs
Louisiana imposes an additional subject area requirement for CPAs who perform attest work. Under Board Rule §1301.A.1, CPAs who participate in attest engagements during a calendar year must complete at least 8 hours of CPE in Accounting & Auditing subjects during that same calendar year.
What Counts as Attest Participation
The Louisiana board defines participation in attest engagements broadly. It includes being responsible for:
- Performing substantial portions of the procedures in a compilation, review, audit, or agreed-upon procedures engagement
- Planning, directing, or reporting on an attest engagement
Persons who typically qualify under this definition include in-charge accountants, supervisors and managers, and the firm partner or owner who signs — or authorizes someone to sign — the attest engagement report on behalf of the firm.
Annual Requirement
The A&A requirement is an annual obligation — it applies in each calendar year in which a CPA participates in attest engagements, not just once per biennial cycle. If you perform attest work in both years of the biennial period, you must complete 8 hours of A&A in each of those years.
The 8 A&A hours count toward the overall annual and biennial CPE totals and are not required in addition to the standard minimums.
Louisiana CPE Credit Limits
Louisiana places annual caps on several categories of CPE credit. Hours earned beyond these annual limits cannot be carried over to the next year or applied to another period.
Personal Development — 20 Hours Per Year
CPE credits in personal development subjects are limited to a maximum of 20 hours per calendar year. Personal development courses that do not contribute directly to a CPA’s professional knowledge or competence do not qualify for CPE credit at all.
Instructor and Lecturer Credit — 20 Hours Per Year
CPAs who teach, lecture, or present CPE programs may claim credit for that activity, but instructor credits are capped at 20 hours per calendar year. Credit for repeated presentation of the same material without significant updates is not permitted.
Authorship Credit — 10 Hours Per Year
CPAs who write published articles, books, or CPE programs may claim authorship credit, subject to a limit of 10 hours per calendar year. The specific credit amount is determined by a board representative on a case-by-case basis.
Exam Completion Credit — 20 Hours Per Year
Louisiana allows CPAs to earn CPE credit for successfully completing professional certification exams — such as the CMA, CISA, and CFP — at a rate of 5 credits per exam hour passed, up to a maximum of 20 hours per calendar year.
Self-Study Format Requirements
Louisiana accepts self-study courses for CPE credit, but applies a specific standard: self-study courses must be “interactive” to qualify. For a self-study course to be considered interactive, it must come from a CPE sponsor registered with NASBA. Learn CPE is a NASBA-registered sponsor, and our self-study courses meet Louisiana’s interactive standard.
Magazine and reference material readings and associated tests do not qualify for CPE credit in Louisiana regardless of format.
CPE Credit Measurement
Louisiana follows the standard NASBA credit measurement: one CPE credit is awarded for each 50-minute period of qualifying education. CPE credit is allowed in whole hours only — partial hours are not credited.
CPE Carryover Rules in Louisiana
Louisiana does not permit carryover of CPE hours from one year to the next. Excess hours completed in a given calendar year cannot be carried forward and applied to the following year’s requirement, nor can they be reported in a subsequent period if they were not reported in the year they were earned.
For example, if a CPA completes 36 hours in 2025 but reports only 20, the remaining 16 hours cannot be reported in 2026. This makes accurate and timely reporting essential.
The board has noted one historical exception: following multiple natural disasters in 2020, Louisiana allowed a limited carryback of hours through June 30, 2021 into the prior period ending December 31, 2020. This was a one-time accommodation and does not represent ongoing board policy.
Louisiana CPA License Renewal
Louisiana CPA licenses expire annually on December 31 and must be renewed each year. Online renewal opens November 1 and can be submitted before all CPE hours are completed — the CPE reporting section of the licensee portal can be updated after a renewal has been submitted.
Renewal Steps
- Pay any applicable renewal fees
- Log in to the Louisiana State Board’s licensee portal at cpaboard.state.la.us beginning November 1
- Submit your license renewal application by December 31
- Complete all required CPE hours by December 31
- Report completed CPE hours through the portal no later than January 31 of the following year
Late Fees
After January of each year, late fees apply to license renewals. The board no longer mails renewal reminders by regular mail — all renewal notices are sent electronically to the email address on file. Keep your contact information current in the licensee portal to ensure you receive timely renewal notifications.
Inactive and Retired CPAs
CPAs renewing as Inactive or Retired are not required to complete or report CPE. Only Active license holders are subject to the CPE requirement.
CPE Recordkeeping and Audits in Louisiana
Louisiana CPAs are required to retain CPE documentation for five years after the completion of each program. The Louisiana State Board does not pre-approve CPE sponsors or courses (with the exception of the required ethics course), but CPE submitted by CPAs is subject to review or audit by board staff after the reporting period. Hours may be disallowed if they do not meet board requirements.
What to Keep for Each Course
For every CPE course completed, retain the following:
- Delivery method (self-study, group live, webinar, etc.)
- Certificate of completion
- Course title and provider name
- NASBA registry number or other provider identification
- Number of CPE credit hours awarded
- Field of study
- Date of completion
Provider Review
The Louisiana State Board reserves the right to review CPE sponsors as well as individual licensees. Even if a course is from a NASBA-registered provider, the board may disallow hours if the course content does not meet Louisiana’s standards for contributing to a CPA’s professional knowledge and competence.
Learn CPE stores all certificates and completion records in your account dashboard, accessible at any time for audit purposes.
Consequences of Non-Compliance
Failure to complete or accurately report CPE can result in:
- Disallowance of reported hours
- License non-renewal
- Fines and disciplinary action by the State Board of CPAs of Louisiana
The board strongly recommends completing CPE well before the December 31 deadline rather than waiting until the final weeks of the year.
Louisiana CPE Requirements for Newly Licensed CPAs
Louisiana has modified CPE requirements for newly licensed CPAs depending on when in the biennial cycle their license was issued.
Licensed in the First Year of the Reporting Cycle
CPAs who receive their Louisiana license during a reporting year are not required to report CPE until the following reporting cycle. Their first full CPE reporting obligation begins January 1 of the year following their licensure year.
Licensed in the Second Year of the Reporting Cycle
CPAs who are licensed over halfway through a reporting cycle — meaning during the second calendar year of the two-year period — are required to complete only 20 CPE credit hours for that initial period rather than the full 80.
Reinstatement
CPAs reinstating a lapsed Louisiana license face a more demanding CPE requirement. To reinstate, a CPA must complete 120 CPE hours — including a 3-hour board-approved ethics course — prior to submitting the reinstatement application. Only CPE hours earned within the three years prior to the application are accepted, and previously submitted hours cannot be reused.
Louisiana CPE Requirements for Out-of-State CPAs
Louisiana has a clear reciprocity provision for non-resident licensees. A non-resident CPA seeking renewal of a Louisiana certificate is considered to have met Louisiana’s CPE requirements by meeting the CPE requirements for renewal in the state where their principal place of business is located — with one important exception.
The Ethics Exception for Non-Resident CPAs
In years when Louisiana requires its board-approved professional ethics course (even-numbered years), non-resident CPAs whose home state does not have a professional ethics CPE requirement must still complete Louisiana’s ethics requirement. If the non-resident’s home state has no ethics requirement but Louisiana does, the Louisiana ethics course cannot be skipped.
States With No CPE Requirements
If a non-resident Louisiana licensee’s principal place of business is in a state that has no CPE requirements at all, that licensee must comply with all of Louisiana’s CPE requirements for renewal — the reciprocity provision does not apply.
Frequently Asked Questions – Louisiana CPA CPE
Q: How many CPE hours do Louisiana CPAs need? Louisiana CPAs must complete 80 CPE hours within a rolling two-year calendar period, with a minimum of 20 hours completed and reported in each individual calendar year.
Q: Does Louisiana require ethics CPE every year? No. Louisiana requires a 3-hour board-approved professional ethics course only in even-numbered years. 2026 is an ethics year; 2027 is not. 2028 will be an ethics year again.
Q: What is Louisiana’s ethics CPE requirement for 2026? In 2026, all active Louisiana CPA license holders subject to mandatory CPE must complete a 3-hour professional ethics course from the State Board of CPAs of Louisiana’s current approved vendor list. General ethics courses approved by NASBA or other state boards do not satisfy this requirement.
Q: Do Louisiana CPAs performing attest work have additional CPE requirements? Yes. CPAs who participate in attest engagements — including compilations, reviews, audits, and agreed-upon procedures — during a calendar year must complete at least 8 hours of CPE in Accounting & Auditing subjects during that same calendar year. This is an annual requirement that applies in every year the CPA performs attest work.
Q: Does Louisiana allow CPE hour carryover? No. Louisiana does not permit carryover of CPE hours from one year to the next. Hours completed in a given year must be reported in that year and cannot be applied to a subsequent reporting period.
Q: When is the CPE reporting deadline in Louisiana? CPE must be completed by December 31 of each calendar year and reported through the Louisiana State Board’s online licensee portal no later than January 31 of the following year.
Q: Do online self-study courses count for Louisiana CPE? Yes, provided the course is from a NASBA-registered sponsor. Louisiana requires self-study courses to be “interactive,” which means they must come from a NASBA-registered provider. Learn CPE is a NASBA-registered provider and our self-study courses meet Louisiana’s interactive self-study standard.
Q: What are the credit limits for Louisiana CPE? Louisiana enforces the following annual credit limits: personal development is capped at 20 hours per year; instructor and lecturer credit is capped at 20 hours per year; authorship credit is capped at 10 hours per year; and exam completion credit is capped at 20 hours per year at 5 credits per exam hour passed.
Q: I’m licensed in Louisiana but my principal place of business is in another state. Do I still need to meet Louisiana’s CPE requirements? Generally no — Louisiana’s reciprocity provision allows non-resident licensees to satisfy Louisiana’s CPE requirements by meeting the requirements of their home state. However, in even-numbered years when Louisiana requires its board-approved ethics course, non-resident CPAs whose home state has no ethics requirement must still complete Louisiana’s ethics course.
Q: What happens if I don’t complete my Louisiana CPE on time? Failure to complete or accurately report CPE can result in disallowance of reported hours, license non-renewal, fines, and disciplinary action by the State Board of CPAs of Louisiana. The board recommends completing all CPE well before the December 31 deadline to avoid year-end complications.
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