NASBA Fields of Study Explained (Technical vs Non-Technical)

If you have ever looked at a CPE certificate and wondered what “Field of Study: Regulatory Ethics” actually means, you are not alone. NASBA organizes all continuing professional education into a standard set of Fields of Study, and those fields are split into two broad groups: technical and non-technical. Understanding the difference matters because many state boards limit how many non-technical hours you can count toward your requirement. This article explains the Fields of Study, what separates technical from non-technical, why states impose caps, and how to choose the right fields for your role. As always, the specifics vary by state, so confirm the details with your state Board of Accountancy.

What are NASBA Fields of Study?

The Fields of Study framework is a shared vocabulary that lets state boards, sponsors, and CPAs classify CPE consistently. When a course awards credit, it is assigned to a field so that both you and your board can see what kind of education it represents. This classification is what allows a board to say, for example, that a certain number of your hours must be in a technical subject, or that ethics is required. Our CPE glossary covers many of these terms if you want quick definitions.

Technical fields of study

Technical fields relate directly to the practice of accounting and the competencies the profession is built on. They are the subjects most closely tied to serving clients and preparing reliable financial information. Commonly recognized technical fields include:

• Accounting — financial accounting standards, reporting, and principles.
• Accounting (Governmental) — accounting and reporting for government entities.
• Auditing — audit standards, procedures, and assurance.
• Auditing (Governmental) — audits of governmental entities and programs.
• Taxes — federal and state tax law, compliance, and planning.
• Regulatory Ethics — professional conduct rules, board regulations, and licensing standards.
• Finance — corporate finance, financial management, and analysis.
• Economics — micro and macroeconomic concepts affecting business.
• Information Technology — systems, data, cybersecurity, and IT relevant to accounting.
• Management Services — advisory work directly tied to accounting expertise.
• Specialized Knowledge — industry-specific accounting and reporting topics.
• Statistics — statistical methods used in accounting and auditing contexts.
• Business Law — the legal environment as it applies to accounting practice.

These are the fields most directly connected to protecting the public, which is why boards tend to require the bulk of your hours here. You can browse technical courses in taxation, accounting, and regulatory ethics to build your technical base.

Non-technical fields of study

Non-technical fields develop skills that make you more effective as a professional but are not the core technical competencies of accounting. They still deliver real value; they simply serve a supporting role. Commonly recognized non-technical fields include:

• Behavioral Ethics — ethical decision-making and reasoning (distinct from regulatory ethics).
• Business Management & Organization — leadership, strategy, and operations.
• Communications and Marketing — professional communication and business development.
• Computer Software & Applications — using general software tools productively.
• Personal Development — time management, career, and interpersonal skills.
• Personnel/Human Resources — managing and developing people.
• Production — operations and production management topics.

Note a subtle but important distinction: Regulatory Ethics is technical, while Behavioral Ethics is non-technical. States often specify which type satisfies their ethics requirement, so read the requirement carefully rather than assuming any ethics course qualifies.

Why some states cap non-technical hours

The purpose of CPE is to protect the public by keeping CPAs competent in the technical work they perform. Non-technical skills matter, but a board’s core concern is that you stay current in accounting, auditing, tax, and ethics. To keep the emphasis on technical competence, many states cap the number of non-technical hours you can count toward your total, or require a minimum number of technical hours. For example, a state might allow only a portion of your renewal hours to come from non-technical fields.

The practical consequence: you can take valuable leadership or communication courses, but if you rely on them too heavily, some of those hours may not count. Always confirm your state’s technical/non-technical split before building a plan. Review your state’s CPE requirements and our overview of what counts as CPE so you don’t lose hours to a cap you didn’t know existed.

How to pick fields for your role

The right field mix flows from what you do day to day. Consider these starting points, then adjust for your state’s rules:

Tax practitioners

Prioritize the Taxes field, supplemented by Regulatory Ethics and, where useful, Business Law. Tax updates each year make this field a recurring need.

Auditors and assurance professionals

Lean into Auditing and Accounting, with governmental variants if you serve public-sector clients, plus Information Technology as data and cybersecurity increasingly touch audit work.

Controllers, CFOs, and industry accountants

Balance Accounting and Finance with select non-technical fields like Business Management & Organization, staying mindful of any non-technical cap.

Everyone

Satisfy your ethics requirement deliberately, confirming whether your state wants Regulatory Ethics, Behavioral Ethics, or a state-specific course. If you are moving credits between periods, check the carryover rules first, then browse the full catalog to fill in your remaining hours.

Frequently asked questions

What is the difference between technical and non-technical CPE?

Technical fields cover the core competencies of accounting, such as accounting, auditing, taxes, and regulatory ethics. Non-technical fields cover supporting skills like communication, management, and personal development. Both count as CPE, but many states limit how many non-technical hours you may apply.

Is ethics a technical or non-technical field?

It depends on the type. Regulatory Ethics is classified as technical, while Behavioral Ethics is non-technical. Because states differ on which satisfies their ethics requirement, confirm the exact type your board accepts before enrolling.

Why won’t all my non-technical hours count?

Many state boards cap non-technical hours or require a minimum of technical hours to keep CPE focused on core competence. If you exceed the cap, the extra non-technical hours simply won’t apply toward your requirement. Check your state’s split before you buy.

How do I know which fields my state requires?

Start with your state Board of Accountancy’s published CPE rules, which specify total hours, any technical minimums, non-technical caps, and ethics requirements. Our CPE requirements overview is a helpful starting point, but the board’s rules are authoritative.

Last reviewed 2026-07-17. Confirm current rules with your state Board of Accountancy.