CPE Requirements

Last reviewed 2026-07-16. Plain-language summaries — always confirm current rules with your state board, the IRS, or the CFP Board before relying on them.

CPE Requirements — by Credential & State

Continuing-education rules differ by credential and, for CPAs, by state — total hours, ethics, reporting cycle, carryover, and whether the board requires a state-specific ethics course. Pick your credential below.

Choose your credential

  • Enrolled Agents (EA) — 72 hours / 3-year IRS cycle, 16-hour annual minimum, 2 ethics/year.
  • AFSP / PTIN preparers — 18 hours/year including the 6-hour AFTR course and 2 hours ethics.
  • CFP® professionals — 30 hours / 2-year cycle including 2 hours CFP Board Ethics.
  • CPAs — select your state below.

CPA CPE requirements by state