CPA CPE Requirements by State

Continuing Professional Education (CPE) requirements vary by state, making it essential for licensed Certified Public Accountants (CPAs) to understand the continuing professional education requirements that apply to their specific jurisdiction.

Each state board of accountancy establishes its own CPA CPE requirements, including total continuing education hours, ethics requirements, reporting periods, and subject-matter rules. Because these requirements differ, CPAs must review their state-specific CPE requirements before renewing a license.

This page provides a centralized hub to help you quickly find available CPA CPE requirements by state and better understand how continuing professional education requirements work across jurisdictions.

Each state-specific CPA CPE requirements guide includes:

• Total CPE hours required
  
• Reporting periods and renewal cycles
  
• Ethics CPE requirements
  
• Technical and non-technical subject requirements
  
• Self-study CPE limitations (if applicable)
  
• Carryover rules
  
• Documentation and reporting expectations
  

These resources are designed to provide general educational information about CPA continuing education requirements. Individual compliance obligations may vary, and licensees should confirm requirements directly with their state board of accountancy.

Find Your State CPA CPE Requirements

Select your state below to review detailed CPA continuing professional education requirements and license renewal requirements.

Major States

• California CPA CPE Requirements
• New York CPA CPE Requirements
• Texas CPA CPE Requirements
• Florida CPA CPE Requirements‍

Other State CPA CPE Guides

• Colorado CPA CPE Requirements
  
• Georgia CPA CPE Requirements
  
• Illinois CPA CPE Requirements
  
• Massachusetts CPA CPE Requirements
  
• Michigan CPA CPE Requirements
  
• New Jersey CPA CPE Requirements
  
• North Carolina CPA CPE Requirements
  
• Ohio CPA CPE Requirements
  
• Oregon CPA CPE Requirements
  
• Pennsylvania CPA CPE Requirements
  
• Tennessee CPA CPE Requirements
  
• Virginia CPA CPE Requirements
  
• Washington State CPA CPE Requirements

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Can’t find your state? Click here.

How CPA CPE Requirements Work

CPA continuing professional education requirements are determined by each state board of accountancy and are a required part of maintaining an active CPA license.

While CPA CPE requirements vary by state, most jurisdictions require:

• 80 to 120 hours of CPE over a defined reporting period (typically 2 or 3 years)
  
• Ethics CPE requirements as part of total continuing education hours
  
• A combination of technical and non-technical continuing education subjects
  
• Compliance with documentation and reporting requirements
  

Some states also include additional CPA CPE requirements such as:

• Annual minimum continuing education requirements
  
• Limits on self-study CPE or nano learning
  
• Restrictions on carryover of excess CPE hours
  

Because CPA continuing education requirements are not uniform, reviewing your specific state’s CPA CPE requirements is critical before submitting a license renewal.

Choosing CPA Continuing Education Courses

When selecting CPA continuing professional education courses, licensees should ensure that courses:

• Meet state-specific CPA CPE requirements
  
• Contribute directly to professional competence
  
• Align with required subject-matter categories (such as ethics or technical subjects)
  
• Are offered by qualifying continuing education providers
  
• Include appropriate documentation for reporting and audit purposes
  

Many CPAs complete continuing education through self-study CPE courses, including online learning, webinars, and audio-based formats.

Self-Study CPE and Flexible Learning Options

Most state boards of accountancy permit self-study CPE as part of CPA continuing education requirements, although some states impose limits on the number of self-study hours that may be applied toward total CPE requirements.

Self-study continuing professional education allows CPAs to complete required learning outside of a live classroom setting, often through on-demand formats.

Audio-based self-study CPE is increasingly used by accounting and finance professionals who want to complete continuing education while commuting, exercising, or managing busy work schedules.

Platforms like LumiQ provide structured, audio-based CPE designed to support flexible continuing professional education while aligning with self-study requirements where applicable.

State boards of accountancy retain final authority on the acceptance of self-study CPE credits and classification of fields of study.

Frequently Asked Questions About CPA CPE Requirements

What are CPA CPE requirements?

CPA CPE requirements are continuing professional education requirements established by state boards of accountancy. These requirements define the number of continuing education hours, subject-matter requirements, and reporting periods required to maintain an active CPA license.

Do CPA continuing education requirements vary by state?

Yes. CPA CPE requirements vary by state and may differ in:

• Total required hours
  
• Reporting periods
  
• Ethics requirements
  
• Subject-matter requirements
  
• Self-study limitations
  

Can CPA CPE be completed through self-study?

Most states allow CPAs to complete continuing professional education through self-study formats, although some states limit the number of self-study hours that may be counted toward total CPA CPE requirements.

Important Notice

This page provides general educational information about CPA continuing professional education requirements.

It does not constitute legal, regulatory, or individualized compliance advice.

Each state board of accountancy retains final authority regarding CPA CPE requirements, license renewal requirements, and the acceptance of continuing professional education credits.