CPA CPE Requirements by State

Continuing education and license renewal requirements for all 50 states and Canada — hours, ethics rules, and deadlines, with links to every official board.

Every state on this map works out to 40 hours a year — what changes is the cycle length and the annual minimum.

ME 40 hrs / 1 yr VT 80 hrs / 2 yrs NH 120 hrs / 3 yrs AK 80 hrs / 2 yrs WA 120 hrs / 3 yrs ID 80 hrs / 2 yrs MT 120 hrs / 3 yrs ND 120 hrs / 3 yrs MN 120 hrs / 3 yrs IL 120 hrs / 3 yrs WI 80 hrs / 2 yrs MI 80 hrs / 2 yrs NY 40 hrs / 1 yr RI 120 hrs / 3 yrs MA 80 hrs / 2 yrs OR 80 hrs / 2 yrs NV 80 hrs / 2 yrs WY 120 hrs / 3 yrs SD 120 hrs / 3 yrs IA 120 hrs / 3 yrs IN 120 hrs / 3 yrs OH 120 hrs / 3 yrs PA 80 hrs / 2 yrs NJ 120 hrs / 3 yrs CT 40 hrs / 1 yr CA 80 hrs / 2 yrs UT 80 hrs / 2 yrs CO 80 hrs / 2 yrs NE 80 hrs / 2 yrs MO 120 hrs / 3 yrs KY 80 hrs / 2 yrs WV 120 hrs / 3 yrs VA 120 hrs / 3 yrs MD 80 hrs / 2 yrs DE 80 hrs / 2 yrs AZ 80 hrs / 2 yrs NM 120 hrs / 3 yrs KS 80 hrs / 2 yrs AR 120 hrs / 3 yrs TN 80 hrs / 2 yrs NC 40 hrs / 1 yr SC 40 hrs / 1 yr DC OK 120 hrs / 3 yrs LA 80 hrs / 2 yrs MS 40 hrs / 1 yr AL 40 hrs / 1 yr GA 80 hrs / 2 yrs HI 80 hrs / 2 yrs TX 120 hrs / 3 yrs FL 80 hrs / 2 yrs

Hours per renewal cycle: 40 hrs / 1 yr 7 80 hrs / 2 yrs 23 120 hrs / 3 yrs 20

Canada (CPA Canada) · 120 hrs →

No rules on file yet for District of Columbia.

State	Total CPE	Period	Avg / year	Ethics	Renewal
Alabama	40 hrs	1 year (Oct 1 – Sep 30)	40.0 hrs	No standalone ethics hour requirement; 8 hours must be...	Annually by September 30
Alaska	80 hrs	2 years (calendar, odd years)	40.0 hrs	4 hours of ethics per 2-year period	Biennially by December 31 of odd years
Arizona	80 hrs	2 years (by birth month)	40.0 hrs	4 hours of ethics per 2-year period, including 1 hour on...	Biennially during birth month
Arkansas	120 hrs	3 years (rolling)	40.0 hrs	4 hours of ethics per 3-year period; 1 hour on Arkansas...	Annually by January 1
California	80 hrs	2 years (by license expiration)	40.0 hrs	4 hours of ethics per period, plus a 2-hour Regulatory...	Biennially, last day of birth month
Colorado	80 hrs	2 years (calendar, odd–even cycle)	40.0 hrs	4 hours of ethics per period, including up to 2 hours of...	Biennially by November 30 of odd years
Connecticut	40 hrs	1 year (Jul 1 – Jun 30)	40.0 hrs	4 hours of ethics every 3 years	Annually by December 31
Delaware	80 hrs	2 years (odd years)	40.0 hrs	4 hours of Delaware-specific ethics per period	Biennially by June 30 of odd years
Florida	80 hrs	2 years (Jul 1 – Jun 30)	40.0 hrs	4 hours of Florida board-approved ethics per period	Biennially by December 31
Georgia	80 hrs	2 years (odd–even by license)	40.0 hrs	No standalone ethics requirement (board rules course encouraged)	Biennially by December 31
Hawaii	80 hrs	2 years (odd years)	40.0 hrs	4 hours of ethics per period	Biennially by December 31 of odd years
Idaho	80 hrs	2 years (rolling calendar)	40.0 hrs	4 hours of ethics per 2 calendar years; new licensees...	Annually by June 30
Illinois	120 hrs	3 years	40.0 hrs	4 hours of ethics per 3-year period, plus 1 hour of...	Triennially by September 30
Indiana	120 hrs	3 years (Jan 1 – Dec 31)	40.0 hrs	4 hours of ethics per 3-year period	Triennially by June 30
Iowa	120 hrs	3 years (rolling)	40.0 hrs	4 hours of ethics per 3-year period	Annually by June 30
Kansas	80 hrs	2 years (Jul 1 – Jun 30, odd–even)	40.0 hrs	2 hours of ethics per 2-year period	Biennially by June 30
Kentucky	80 hrs	2 years (Jan 1 – Dec 31, by license year)	40.0 hrs	2 hours of professional ethics per period	Biennially by August 1
Louisiana	80 hrs	2 years (rolling calendar)	40.0 hrs	3 hours of board-approved ethics; a Louisiana rules...	Annually by December 31
Maine	40 hrs	1 year (Oct 1 – Sep 30)	40.0 hrs	4 hours of ethics every 3 years	Annually by September 30
Maryland	80 hrs	2 years (by license date)	40.0 hrs	4 hours of professional ethics per period	Biennially on license anniversary
Massachusetts	80 hrs	2 years (Jul 1 – Jun 30)	40.0 hrs	4 hours of professional ethics per period	Biennially by June 30
Michigan	80 hrs	2 years (Jul 1 – Jun 30)	40.0 hrs	4 hours of ethics per period, including 2 hours of...	Biennially by July 31
Minnesota	120 hrs	3 years (rolling, Jul 1 – Jun 30)	40.0 hrs	8 hours of ethics per 3-year rolling period	Annually by December 31
Mississippi	40 hrs	1 year (Jul 1 – Jun 30)	40.0 hrs	4 hours of ethics per 3-year period, incl. 1 hour...	Annually by January 1
Missouri	120 hrs	3 years (rolling)	40.0 hrs	2 hours of ethics per year (6 per period)	Biennially by September 30
Montana	120 hrs	3 years (rolling)	40.0 hrs	2 hours of ethics per 3-year period	Annually by December 31
Nebraska	80 hrs	2 years (odd–even by permit)	40.0 hrs	4 hours of ethics per 2-year period	Biennially by June 30
Nevada	80 hrs	2 years (rolling calendar)	40.0 hrs	4 hours of ethics per period	Annually by January 31
New Hampshire	120 hrs	3 years	40.0 hrs	4 hours of ethics per 3-year period	Triennially by June 30
New Jersey	120 hrs	3 years (Jan 1 – Dec 31)	40.0 hrs	4 hours of New Jersey law & ethics per period	Triennially by December 31
New Mexico	120 hrs	3 years (rolling, by birth month)	40.0 hrs	4 hours of ethics per 3-year period	Annually, last day of birth month
New York	40 hrs	1 year (Jan 1 – Dec 31)	40.0 hrs	4 hours of professional ethics every 3 years	Triennial registration; annual CPE
North Carolina	40 hrs	1 year (Jan 1 – Dec 31)	40.0 hrs	1 hour of behavioral/regulatory ethics per year	Annually by June 30
North Dakota	120 hrs	3 years (rolling, Jul 1 – Jun 30)	40.0 hrs	6 hours of ethics per 3-year period	Annually by July 31
Ohio	120 hrs	3 years (Jan 1 – Dec 31)	40.0 hrs	3 hours of board-approved professional standards &...	Triennially by December 31
Oklahoma	120 hrs	3 years (rolling calendar)	40.0 hrs	4 hours of ethics per 3-year period	Annually, last day of birth month
Oregon	80 hrs	2 years (odd–even by license)	40.0 hrs	4 hours of Oregon-specific ethics per period	Biennially by June 30
Pennsylvania	80 hrs	2 years (Jan 1 – Dec 31, odd–even)	40.0 hrs	4 hours of professional ethics per period	Biennially by December 31
Rhode Island	120 hrs	3 years	40.0 hrs	6 hours of ethics per 3-year period	Triennially by June 30
South Carolina	40 hrs	1 year (Jan 1 – Dec 31)	40.0 hrs	2 hours of ethics per year (SC-specific course every 3rd year)	Annually by January 31
South Dakota	120 hrs	3 years (rolling, Jul 1 – Jun 30)	40.0 hrs	No standalone ethics hour requirement	Annually by August 1
Tennessee	80 hrs	2 years (Jan 1 – Dec 31, odd–even)	40.0 hrs	2 hours of board-approved Tennessee ethics per period	Biennially by December 31
Texas	120 hrs	3 years (rolling, by birth month)	40.0 hrs	4-hour board-approved Texas ethics course every 2 years	Annually, last day of birth month
Utah	80 hrs	2 years (Jan 1 – Dec 31, even years)	40.0 hrs	3 hours of ethics per period, incl. 1 hour on the Utah...	Biennially by December 31 of even years
Vermont	80 hrs	2 years (Aug 1 – Jul 31, odd years)	40.0 hrs	4 hours of ethics per period	Biennially by July 31 of odd years
Virginia	120 hrs	3 years (rolling calendar)	40.0 hrs	2-hour Virginia-specific ethics course every year	Annually by June 30
Washington	120 hrs	3 years (Jan 1 – Dec 31)	40.0 hrs	4 hours of board-approved Washington ethics per period	Triennially by April 30
West Virginia	120 hrs	3 years (rolling calendar)	40.0 hrs	4 hours of ethics per 3-year period	Annually by June 30
Wisconsin	80 hrs	2 years (Dec 15 – Dec 14, odd years)	40.0 hrs	3 hours of ethics per 2-year period	Biennially by December 14 of odd years
Wyoming	120 hrs	3 years (rolling calendar)	40.0 hrs	4 hours of ethics per 3-year period, incl....	Annually by December 31
Canada (CPA Canada)	120 hrs	3 years (rolling)	40.0 hrs	4 verifiable hours of professional ethics per 3-year period	Annually with your provincial body

Summaries reviewed July 2026. Boards change rules — always confirm with your state board of accountancy before relying on any requirement. Spot something out of date? Tell us.

CPA CPE Requirements by State

Northeast

South

Midwest

West

Canada