CPE Requirements

CPA CPE Requirements by State

Hover a state for a quick summary · click to open its full requirements

ALAlabama40 hrs / annual · 2 ethics AKAlaska80 hrs / 2-yr · 4 ethics AZArizona80 hrs / 2-yr · 4 ethics ARArkansas40 hrs / annual · 4 ethics CACalifornia80 hrs / 2-yr · 4 ethics COColorado80 hrs / 2-yr · 4 ethics CTConnecticut40 hrs / annual · 4 ethics DEDelaware80 hrs / 2-yr · 4 ethics DCDistrict of Columbia80 hrs / 2-yr · 4 ethics FLFlorida80 hrs / 2-yr · 4 ethics GAGeorgia80 hrs / 2-yr · 4 ethics HIHawaii80 hrs / 2-yr · 4 ethics IDIdaho80 hrs / 2-yr · 4 ethics ILIllinois120 hrs / 3-yr · 4 ethics INIndiana120 hrs / 3-yr · 4 ethics IAIowa120 hrs / 3-yr · 4 ethics KSKansas80 hrs / 2-yr · 2 ethics KYKentucky80 hrs / 2-yr · 2 ethics LALouisiana80 hrs / 2-yr · 4 ethics MEMaine40 hrs / annual · 4 ethics MDMaryland80 hrs / 2-yr · 4 ethics MAMassachusetts80 hrs / 2-yr · 4 ethics MIMichigan80 hrs / 2-yr · 4 ethics MNMinnesota120 hrs / 3-yr · 8 ethics MSMississippi40 hrs / annual · 4 ethics MOMissouri40 hrs / annual · 2 ethics MTMontana120 hrs / 3-yr · 2 ethics NENebraska80 hrs / 2-yr · 4 ethics NVNevada40 hrs / annual · 2 ethics NHNew Hampshire120 hrs / 3-yr · 4 ethics NJNew Jersey120 hrs / 3-yr · 4 ethics NMNew Mexico120 hrs / 3-yr · 4 ethics NYNew York40 hrs / annual · 4 ethics NCNorth Carolina40 hrs / annual · 1 ethics NDNorth Dakota120 hrs / 3-yr · 6 ethics OHOhio120 hrs / 3-yr · 3 ethics OKOklahoma120 hrs / 3-yr · 4 ethics OROregon80 hrs / 2-yr · 4 ethics PAPennsylvania80 hrs / 2-yr · 4 ethics RIRhode Island120 hrs / 3-yr · 6 ethics SCSouth Carolina40 hrs / annual · 2 ethics SDSouth Dakota120 hrs / 3-yr · 4 ethics TNTennessee80 hrs / 2-yr · 2 ethics TXTexas120 hrs / 3-yr · 4 ethics UTUtah80 hrs / 2-yr · 4 ethics VTVermont80 hrs / 2-yr · 4 ethics VAVirginia120 hrs / 3-yr · 2 ethics WAWashington120 hrs / 3-yr · 4 ethics WVWest Virginia120 hrs / 3-yr · 4 ethics WIWisconsin80 hrs / 2-yr · 3 ethics WYWyoming120 hrs / 3-yr · 4 ethics

General guidance — always confirm current rules with your state board of accountancy.

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

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