Common questions about Ethics CPE.
Try LumiQ for freeEthics CPE requirements are established by individual state boards of accountancy and can vary by jurisdiction and licensee circumstances. Many state boards require CPAs to complete a specified number of ethics-focused continuing professional education hours within each reporting period, and some boards further specify the type of ethics education required.
Because requirements differ by state and may change over time, CPAs are responsible for confirming the applicable ethics CPE requirements with their state board and ensuring completed courses meet those requirements.
LumiQ is registered with the National Association of State Boards of Accountancy (NASBA) as a CPE sponsor (Sponsor ID: 146039). Courses offered by NASBA-registered sponsors are commonly used by CPAs to fulfill continuing education requirements, subject to each state board’s rules.
Upon completion of an ethics course, LumiQ provides a certificate of completion documenting the course, field of study, and CPE hours earned. Acceptance and applicability of a specific course are determined by the relevant state board, and licensees are responsible for confirming eligibility for their individual requirements.
Under NASBA’s Fields of Study framework, ethics courses are typically classified as either Behavioral Ethics or Regulatory Ethics, depending on the course’s primary learning objectives.
Behavioral Ethics courses generally focus on ethical decision-making, professional judgment, integrity, independence, and ethical challenges encountered in professional practice.
Regulatory Ethics courses generally focus on laws, rules, regulations, and standards governing professional conduct.
Some courses may reference both concepts; however, the field of study classification is based on the course’s dominant emphasis.
Ethics CPE courses vary in scope and approach. Depending on the course, topics may include:
Ethical decision-making and professional judgment
Independence and conflicts of interest
Professional conduct and accountability
Regulatory frameworks and standards governing the profession
Case-based analysis of ethical challenges in practice
Course content and emphasis determine whether a program is classified under Behavioral Ethics or Regulatory Ethics.
Yes. While many state boards require ethics education as part of CPA license renewal, the number of hours, frequency, and type of ethics education required may differ by jurisdiction.
CPAs should review their state board’s renewal requirements to determine whether specific ethics classifications, formats, or course characteristics are required.
Podcasts can deliver superior learning outcomes compared to live webinars and recorded webcasts. Audio-only formats reduce cognitive overload and "Zoom fatigue," allowing your brain to retain information better. Additionally, unlike live or in-person options, you can pause and replay complex tax concepts as needed for comprehension.
Podcasts also fit your schedule and your life better. Unlike live webinars with fixed start times, podcasts let you earn CPE during your commute, between clients, or whenever works best.
In short, you get the same credit hours with better retention and zero scheduling conflicts.
CPE credits vary by course. Typically they range from 1 to 2 hours per podcast and 3 to 9 hours for our in-depth, multi-episode learning paths. Each course listing clearly displays the credits you'll earn upon completion. All credits are earned once you complete the podcast episode in full and pass the final assessment.
Yes. With a LumiQ account you have access to the CPE Tracker. LumiQ Tracker automatically tracks the CPE you earn with LumiQ. Certificates of completion can be downloaded at any time.
Yes, we’ve got an app for both Apple and Android devices. Click here to go to the Google Play Store and click here to go to the Apple App Store.
Yes! Sign up for a free trial today and get 3 NASBA-approved CPE credits, no credit card required. To purchase a full subscription, visit our pricing page. If you work for a company with a team of CPAs, or others who may be interested, contact us for team pricing options.


























