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CPE Requirements by State
What you need to maintain your CPA license after passing the exam
Most states require approximately 40 CPE hours per year (annualized)
Nearly all states require ethics CPE (typically 2-8 hours per period)
Failure to complete CPE can result in license suspension and fines
Free CPE is available from CPAacademy.org, IRS webinars, and state societies
After passing the CPA exam and getting licensed, you must complete Continuing Professional Education (CPE) to maintain your license. Requirements vary by state — from 40 hours annually to 120 hours every three years. This guide covers what you need to know.
Last updated: July 27, 2026
By Brennan KolarFounder, Atlas CPA Index
What Is CPE and Why It Matters
Continuing Professional Education (CPE) is mandatory ongoing training that keeps CPAs current on accounting standards, tax law changes, ethics, and professional practices. State boards audit CPE compliance and can suspend your license for non-compliance.
- CPE ensures CPAs stay current on evolving standards (ASU, IRC changes, etc.)
- State boards conduct random audits — retain certificates for 5+ years
- Using the "CPA" title with a lapsed license is illegal in most states
- CPE requirements begin after initial licensure, not after passing the exam
CPE Reporting Cycles
States use annual, biennial (2-year), or triennial (3-year) reporting cycles. Despite different cycles, the annualized rate is remarkably consistent at about 40 hours per year.
- Annual (40 hours/year): Alabama, Connecticut, Mississippi, New York, and others
- Biennial (80 hours/2 years): California, Georgia, Michigan, Oregon, and many others
- Triennial (120 hours/3 years): Minnesota, New Jersey, and rolling three-year periods in Texas and Virginia
- Most multi-year states require a minimum of 20 hours per year (Michigan is a notable exception at 40 per year); Hawaii requires 80 hours biennially with a 20-hour annual minimum
Ethics CPE Requirements
Nearly all states require ethics CPE as part of the total hours. Ethics courses cover professional standards, state-specific laws, and conduct rules. Some states require state-board-approved ethics providers.
- Most common: 4 hours per reporting period
- Highest: Minnesota (8 hours per 3-year period)
- Some states require state-specific ethics courses (Delaware, Georgia, Utah, Virginia)
- AICPA Professional Ethics course satisfies many state requirements
Free and Affordable CPE Sources
You do not need to spend thousands on CPE. Several free and low-cost options exist that provide NASBA-approved credits.
- CPAacademy.org — Free live webinars daily, NASBA-approved
- FreeLiveCPE.com — Curated calendar of free webinars from PwC, KPMG, Deloitte
- IRS webinars — Free tax CPE for practitioners (irs.gov/tax-professionals)
- State CPA societies — Many offer free CPE to members
- Affordable subscriptions: myCPE ($199/year unlimited) and other unlimited-access providers
What Happens If You Fall Behind
Non-compliance with CPE requirements has real consequences. Most states give you a chance to make up deficient hours, but repeated violations lead to escalating penalties.
- License suspension or inability to renew until hours are completed
- Financial penalties: $150-$5,000 depending on state and offense count
- Cannot sign audit reports, tax returns, or represent clients while lapsed
- Reinstatement requires making up deficient hours plus paying reinstatement fees
- Professional reputation impact with employers and clients
The revised CPE Standards are now adopted
NASBA and the AICPA released an exposure draft of proposed CPE Standards revisions on September 17, 2025, with the public comment period closing December 16, 2025. The proposals address microlearning (sub-50-minute modules), AI-assisted training programs, and clarifications to credit-awarding mechanisms for blended and on-demand formats. The revisions were approved by NASBA in April 2026 and by the AICPA in May 2026, and the revised Standards document is dated August 1, 2026. Per the NASBA Registry, the effective dates are staged: August 1, 2026 for initial or additional delivery-method applications; March 1, 2027 for programs in development or published for the first time; and November 1, 2028 for Group and Self-Study programs already existing as of July 31, 2026, unless a state licensing body sets a different date. Plan your current renewal cycle under existing rules and watch for your state board's adoption guidance.
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Frequently Asked Questions
Most states require approximately 40 hours per year (annualized). The exact number depends on your state and reporting cycle — some states use 80 hours per 2 years or 120 hours per 3 years. Check your specific state board for exact requirements.
Yes. CPAacademy.org offers free live webinars daily with NASBA-approved CPE credit. The IRS offers free tax webinars. Many state CPA societies include free CPE with membership. FreeLiveCPE.com curates free webinar calendars from major firms.
Acceptable CPE includes formal courses (live or self-study), webinars, conferences, college courses, published articles, and instruction/teaching. Most states require at least some "group" or "interactive" learning rather than all self-study. Technical accounting, auditing, tax, ethics, and business topics all qualify.
CPE requirements begin after you receive your CPA license, not after passing the exam. Most states prorate the first reporting period based on when your license was issued. Check with your state board for your specific due dates.
Carryover rules vary by state. Some states allow you to carry over a limited number of excess hours into the next reporting period (typically 20-40 hours). Other states do not allow carryover at all. Check your state board rules.
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