Ethics CPE Requirements: A Guide by Credential
Ethics is the one subject almost every credential singles out. But “ethics CPE” means different things depending on which credential you hold, and it is the requirement professionals most often overlook.
CPAs
Nearly all state boards require ethics CPE, but the details vary: some require a state-specific ethics course covering their rules, others accept a general professional-ethics course, and the frequency ranges from every renewal to every few years. A few states (such as those with a “regulatory review”) have their own mandated course. Always check your board’s exact rule.
Enrolled Agents
EAs must complete 2 hours of ethics every year as part of their 72-hour, three-year CE requirement — a per-year minimum, not just a cycle total.
AFSP participants
The Annual Filing Season Program requires 2 hours of ethics annually as part of its continuing-education package.
CFP professionals
CFP certificants complete 2 hours of CFP Board-approved Ethics CE every two-year cycle, and it must specifically address the Board’s Code of Ethics and Standards of Conduct.
Do not save it for last
Because ethics carries subject-specific rules — and sometimes state-specific content — it is the most common reason professionals fall short at renewal. Complete it early, and confirm the course matches your board’s exact requirement.
