Can you bank extra CPE?
If you earn more continuing-education credits than you need in a reporting cycle, some State Boards of Accountancy let you carry over a limited number of CPE credits to the next cycle — a nice reward for planning ahead. Others do not allow any carryover, so credits earned beyond the requirement are lost.
Carryover practices differ sharply by credential. Many states permit CPAs to roll a capped number of credits forward, and some restrict how those carried credits may be applied (for example, ethics or specialized credits often cannot be carried). The IRS does not allow Enrolled Agents to carry excess credits between three-year cycles, and the CFP Board does not permit CFP® professionals to carry credits between two-year periods.
The table below summarizes carryover allowances by state and credential. Rules change, so always confirm with your board.
| State | License | PDH Carryover Allowed |
|---|---|---|
| Alabama | PE | Up to 15 PDH |
| Alabama | LS | Up to 15 PDH |
| Alabama | RA | UNVERIFIED (treat as none) |
| Alaska | PE | Up to 12 PDH |
| Alaska | LS | Up to 12 PDH |
| Alaska | RA | Up to 12 PDH |
| Arizona | PE | N/A |
| Arizona | LS | N/A |
| Arizona | RA | N/A |
| Arkansas | PE | Up to 30 PDH |
| Arkansas | LS | Up to 30 PDH (dual 40, >=10 each) |
| Arkansas | RA | None |
| California | PE | N/A |
| California | LS | N/A |
| California | RA | None; no waiver/extension |
| Colorado | PE | N/A |
| Colorado | LS | Up to 15 hrs |
| Colorado | RA | None |
| Connecticut | PE | N/A |
| Connecticut | LS | N/A |
| Connecticut | RA | None |
| Delaware | PE | None |
| Delaware | LS | None |
| Delaware | RA | None |
| Washington DC | PE | UNVERIFIED |
| Washington DC | LS | UNVERIFIED |
| Washington DC | RA | UNVERIFIED |
| Florida | PE | None |
| Florida | LS | Up to 12 credits |
| Florida | RA | None |
| Georgia | PE | Up to 7.5 PDH |
| Georgia | LS | Up to 3.75 PDH |
| Georgia | RA | None |
| Hawaii | PE | N/A |
| Hawaii | LS | N/A |
| Hawaii | RA | UNVERIFIED (treat as none) |
| Idaho | PE | Up to 30 PDH |
| Idaho | LS | Up to 30 PDH |
| Idaho | RA | Up to 6 hrs |
| Illinois | PE | UNVERIFIED |
| Illinois | LS | UNVERIFIED |
| Illinois | RA | UNVERIFIED |
| Indiana | PE | Up to 15 hrs |
| Indiana | LS | Up to 4 elective hrs |
| Indiana | RA | UNVERIFIED; 1st-time registrants exempt |
| Iowa | PE | Up to 15 PDH (10/profession if dual) |
| Iowa | LS | Up to 15 PDH (10/profession) |
| Iowa | RA | None |
| Kansas | PE | Up to 15 CEUs |
| Kansas | LS | Up to 15 CEUs |
| Kansas | RA | Up to 15 CEUs |
| Kentucky | PE | Up to 15 PDH |
| Kentucky | LS | Up to 8 PDH |
| Kentucky | RA | None |
| Louisiana | PE | Up to 7 PDH |
| Louisiana | LS | Up to 7 PDH |
| Louisiana | RA | UNVERIFIED (treat as none) |
| Maine | PE | Up to 15 PDH |
| Maine | LS | NOT permitted |
| Maine | RA | UNVERIFIED |
| Maryland | PE | Max 8 PDH |
| Maryland | LS | None (carryover prohibited) |
| Maryland | RA | None |
| Massachusetts | PE | N/A |
| Massachusetts | LS | N/A |
| Massachusetts | RA | None |
| Michigan | PE | UNVERIFIED |
| Michigan | LS | UNVERIFIED |
| Michigan | RA | Not permitted |
| Minnesota | PE | Up to 12 general hrs |
| Minnesota | LS | Up to 12 general hrs |
| Minnesota | RA | Up to 12 general hrs |
| Mississippi | PE | Up to 15 PDH |
| Mississippi | LS | Up to 12 PDH (dual 18) |
| Mississippi | RA | None |
| Missouri | PE | Up to 15 PDH |
| Missouri | LS | Up to 10 PDU |
| Missouri | RA | Up to 12 CEU |
| Montana | PE | Max 15 PDH |
| Montana | LS | Max 15 PDH |
| Montana | RA | UNVERIFIED (treat as none) |
| Nebraska | PE | Up to 15 hrs |
| Nebraska | LS | Up to 15 hrs |
| Nebraska | RA | Up to 12 hrs |
| Nevada | PE | UNVERIFIED |
| Nevada | LS | UNVERIFIED |
| Nevada | RA | Max 4 (per provider summaries; board page silent) |
| New Hampshire | PE | UNVERIFIED (15 vs 30 disputed) |
| New Hampshire | LS | Max 4 CEUs (course/seminar only) |
| New Hampshire | RA | Up to 12 |
| New Jersey | PE | Max 12 credits |
| New Jersey | LS | UNVERIFIED |
| New Jersey | RA | Max 12 hrs (only if earned last 6 months of period) |
| New Mexico | PE | Max 15 PDH |
| New Mexico | LS | Max 15 PDH |
| New Mexico | RA | None (no rollover) |
| New York | PE | Max 6 PDH |
| New York | LS | Max 6 PDH |
| New York | RA | Max 6 hrs |
| North Carolina | PE | Up to 15 PDH |
| North Carolina | LS | Up to 15 PDH |
| North Carolina | RA | None |
| North Dakota | PE | Up to 15 PDH |
| North Dakota | LS | Up to 15 PDH |
| North Dakota | RA | N/A |
| Ohio | PE | UNVERIFIED |
| Ohio | LS | UNVERIFIED |
| Ohio | RA | UNVERIFIED |
| Oklahoma | PE | Up to 15 PDH (calendar method: none) |
| Oklahoma | LS | Up to 15 PDH |
| Oklahoma | RA | Up to 4 hrs |
| Oregon | PE | Max 15 PDH |
| Oregon | LS | Max 15 PDH |
| Oregon | RA | UNVERIFIED |
| Pennsylvania | PE | ~12 PDH (statute; not in reg text) |
| Pennsylvania | LS | ~12 PDH (statute; not in reg text) |
| Pennsylvania | RA | UNVERIFIED |
| Rhode Island | PE | N/A |
| Rhode Island | LS | UNVERIFIED |
| Rhode Island | RA | None |
| South Carolina | PE | Up to 15 PDH |
| South Carolina | LS | Up to 15 PDH |
| South Carolina | RA | None across cycles |
| South Dakota | PE | Up to 15 PDH |
| South Dakota | LS | Up to 15 PDH |
| South Dakota | RA | Up to 15 PDH (standard path) |
| Tennessee | PE | Up to 12 hrs (provider-reported) |
| Tennessee | LS | Up to 15 PDH |
| Tennessee | RA | UNVERIFIED |
| Texas | PE | Max 14 PDH (ethics excluded) |
| Texas | LS | Up to 9 non-ethics hrs |
| Texas | RA | Up to 12 excess CEPH (does not waive per-year minimums) |
| Utah | PE | Max 15 hrs |
| Utah | LS | Max 15 hrs |
| Utah | RA | None in current rule |
| Vermont | PE | UNVERIFIED |
| Vermont | LS | UNVERIFIED |
| Vermont | RA | NOT permitted |
| Virginia | PE | None |
| Virginia | LS | None |
| Virginia | RA | None |
| Washington | PE | N/A |
| Washington | LS | UNVERIFIED (WAC 196-16) |
| Washington | RA | Up to 12 hrs (if earned 2nd half of period) |
| West Virginia | PE | Max 15 PDH |
| West Virginia | LS | Max 8 PDH |
| West Virginia | RA | UNVERIFIED |
| Wisconsin | PE | Up to 15 PDH (not for ethics/interactive min) |
| Wisconsin | LS | UNVERIFIED |
| Wisconsin | RA | Up to 8 contact hrs |
| Wyoming | PE | Max 15 CPC |
| Wyoming | LS | Max 15 CPC |
| Wyoming | RA | Not permitted |
This information is general guidance, not legal or tax advice — always confirm current rules with your State Board of Accountancy, the IRS, or the CFP Board.
