Requirements
Please Choose a State:
Other State Policies:
Alabama accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:
Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, Alabama 36130-0375
USA
Phone: (334) 242-5700
Fax: (334) 242-2711
Web Address:
http://www.asbpa.state.al.us
Please note: The CPE Information provided in this section relates to CPAs only.
Other State Policies:
Alaska accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:
Alaska State Board of Public Accountancy
Dept. of Community and Economic Development
Division of Occupational Licensing, Box 110806
Juneau, Alaska 99811
USA
Phone: 907-465-3811
Fax: 907-465-2974
Web Address:
http://www.dced.state.ak.us/occ/pcpa.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Other State Policies:
None
Contact Info:
Arizona State Board of Accountancy
100 North 15th Avenue
Room 165
Phoenix, Arizona 85007
USA
Phone: 602-364-0804
Fax: 602-364-0903
Web Address:
http://www.accountancy.state.az.us/
Please note: The CPE Information provided in this section relates to CPAs only.
Other State Policies:
Program sponsors must be members of NASBA’s or the Board’s Registry (self-study must be QAS or both QAS and Registry), or fall into one of the following categories for automatic approval: 1) AICPA and other national/state CPA professional organizations/associations 2) Accredited universities or colleges 3) Firms, both accounting and industrial offering in-firm education programs 4) Governmental entities
Contact Info:
Arkansas State Board of Accountancy
101 East Capitol
Suite 450
Little Rock, Arkansas 72201
USA
Phone: 501-682-1520
Fax: 501-682-5538
Web Address:
http://www.state.ar.us/asbpa
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
Last day of birth month in odd or even year corresponding to the odd or even year of birth
Reporting Period
Biennial
Required Hours:
80 hours during the two-year period immediately preceding the license expiration date.
Ethics Required:
Yes, 8 hours every 6 years. Must be a Board approved Ethics course.
Subject Breakdown:
If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required. If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required. For licensees who are subject to the A&A or Government CE requirement, an additional 8 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for license renewal, but not part of the 24-hour A&A or government CE requirement. . 50/50 CE requirement: effective July 1, 2001, a minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.
Credit Limits:
A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management. The maximum credit for instructors is 50%; for writing articles/books/instructional materials/Uniform CPA exam questions is 25%. Half credits are accepted after the first hour.
Other State Policies:
Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as A&A credit. California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, etc. California accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. Only interactive self-study continuing education courses will be accepted by the Board for CPA/PA license renewal. For additional information concerning these requirements, you may contact the Board’s Renewal staff by e-mail at renewalinfo@cba.ca.gov.
Contact Info:
California Board of Accountancy
2000 Evergreen Street
Suite 250
Sacramento, California 95815-3832
USA
Phone: 916-263-3680
Fax: 916-263-3675
Email: renewalinfo@cba.ca.gov
Web Address:
http://www.dca.ca.gov/cba
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
5/31 of even years. Next renewal May 2008.
Reporting Period
Biennially from 1/1 of even years to 12/31 of odd years.
Required Hours:
80 hours, with a minimum of 20 hours per year.
Ethics Required:
Yes, 2 hours of the required 32 hours in Code A subjects must be in ethics or Colorado Rules and Regulations (CR&R) every 2 years.
Subject Breakdown:
At least 32 hours in Code A subjects and the other 48 hours can be in Code B subjects. Code A: 1. A&A 2. Management Consulting Services 3. Taxation 4. Specialized Industry Accounting 5. Accounting Related Computer Sciences 6. Financial Planning 7. Ethics 8. CR&R Code B: Other programs or courses which contribute to the development and maintenance of other professional skills may be acceptable.
Credit Limits:
No limit on the number of online or correspondence courses. Credits in the subject area of Administrative Practice are limited to 40 hours. Half credits are accepted after the first hour.
Other State Policies:
Colorado accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. Colorado accepts Quality Assurance Service (QAS) hours.
Contact Info:
Colorado State Board of Accountancy
1560 Broadway
Suite 1340
Denver, Colorado 80202
USA
Phone: 303-894-7800
Fax: 303-894-7802
Web Address:
http://www.dora.state.co.us/accountants
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
7/1 to 6/30 annually
Required Hours:
40 hours
Ethics Required:
Yes. 4 hours every 3 years in a course which covers ethical behavior and the understanding of State and National Code of Conduct, Professional Conduct and State Licensing Regulations.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 20 hours. The maximum credit for authors is 10 hours. There is no limit on self-study credits, but self-study must be interactive.
Other State Policies:
Connecticut accepts NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS) credits. Connecticut does not pre approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CPE regulations.
Contact Info:
Connecticut State Board of Accountancy
Secretary of the State
30 Trinity Street
Hartford, Connecticut 06115
USA
Phone: 860-509-6179
Fax: 860-509-6247
Web Address:
http://www.ct.gov/sboa/site/default.asp
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30 of odd years
Reporting Period
7/1 to 6/30 biennially
Required Hours:
80 hours
Ethics Required:
Yes. Four (4) hours in a Delaware specific ethics course approved by the Board as set forth in 11.8.
Subject Breakdown:
16 hours in accounting and auditing. 16 hours in tax.
Credit Limits:
The maximum credit for instructors shall not exceed 50% of the total requirement. The maximum credit allowed for self-study is 30 hours. Credit for Authored Published Materials is limited to 20 hours.
Other State Policies:
Delaware accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS).
Contact Info:
Delaware State Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Boulevard
Dover, Delaware 19904
USA
Phone: 302-744-4500
Fax: 302-739-2711
Web Address:
http://dpr.delaware.gov/boards/accountancy/index.shtml
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
10/31 of even years.
Reporting Period
1/1 to 12/31 biennially
Required Hours:
80 hours at renewal, with a minimum of 40 per year.
Ethics Required:
Yes, 4 hours of Professional Ethics per licensing cycle is required.
Subject Breakdown:
None
Credit Limits:
Credit for preparation of publications is limited to 25 percent. Credit for Instruction is limited to 50% of the total required credits. Self-study must be interactive. Credit for Committee/Firm Meetings is limited to 25% of the total required credits. Half credits are allowed after the first hour.
Other State Policies:
The District of Columbia accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
District of Columbia Board of Accountancy
941 North Capitol Street, N.E.
Room 7200
Washington, District of Columbia 20002
USA
Phone: 202-442-4461
Fax: 202-442-4528
Web Address:
http://dcra.dc.gov/dcra/cwp/view,A,3,Q,599875.asp
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 biennially
Reporting Period
7/1 to 6/30 biennially
Required Hours:
80 hours every 2 years.
Ethics Required:
Yes, 4 hours of the total 80 hours required. Ethics requirement must be administered by providers approved by the board and include a review of the provisions of Chapter 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code. Ethics CPE must be met prior to taking the Laws and Rules Examination.
Subject Breakdown:
20 hours of Accounting & Auditing every two-year period.
Credit Limits:
The maximum credit for behavioral courses is 20 hours over a two-year period.
Other State Policies:
Florida requires self-study course providers to be sponsors of NASBA’s Quality Assurance Service (QAS). Behavioral courses do not have to be taken from an approved QAS sponsor.
Contact Info:
Florida Board of Accountancy
240 NW 76 Drive
Suite A
Gainesville, Florida 32607
USA
Phone: 850-487-1395
Fax: 352-333-2508
Web Address:
http://www.myflorida.com/dbpr/cpa/index.shtml
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 of odd-numbered years
Reporting Period
1/1 to 12/31 biennially
Required Hours:
80, with a minimum of 20 per year. The carryover is 15 per year, but not in Accounting & Auditing.
Ethics Required:
No
Subject Breakdown:
16 of the 80 hours must be obtained in Accounting & Auditing subjects.
Credit Limits:
Authorship credits are limited to 25 percent of total hours required in any 2-year period unless specifically approved by the Board. Half credits are allowed after the first hour.
Other State Policies:
There is no limit on the number of self-study CPE hours. No programs are pre-approved by the Board. The Georgia State Board of Accountancy does accept, but does not limit itself to NASBA’s National Registry of CPE Sponsors. The Board accepts credit hours from other providers that meet the rquirements set forth in the Board rules.
Contact Info:
Georgia State Board of Accountancy
237 Coliseum Drive
Macon, Georgia 31217-3858
USA
Phone: 478-207-1400
Fax: 478-207-1410
Web Address:
http://www.sos.state.ga.us/plb/accountancy/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
11/30
Reporting Period
1/1 to 12/31 Annually, with a three-year floating 120 hour requirement.
Required Hours:
120 hour three-year floating requirement, with no less than 20 hours per year.
Ethics Required:
Yes. 2 hours of ethics over the 3-year reporting period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years.
Subject Breakdown:
None
Credit Limits:
Self-study must be interactive. Whole hours only are accepted.
Other State Policies:
All In-firm programs must have either a Guam Board registry number or a NASBA Registry number.
Contact Info:
Guam Board of Accountancy
335 S. Marine Corps Drive,
Suite 101
Tamuning, Guam 96913
USA
Phone: 671-647-0813
Fax: 671-647-0816
Web Address:
http://www.guamboa.org
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 of odd years
Reporting Period
12/31 of odd years
Required Hours:
80 hours with up to 40 carried over to the next period.
Ethics Required:
Yes. 4 hours of ethics within the required 80 hours for renewal of the permit to practice beginning with the 2006-2007 renewal period.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 40 hours/50% no credit given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. The maximum creidt for Published Articles/books is 20 hours/25%. The maximum credit for practice review is 20 credits.
Other State Policies:
All sponsors must be members of NASBA’s Registry or a Board approved program, or fall into one of the following categories for automatic approval: 1(All non-profit nationally recognized accounting and auditing associations, such as the AICPA, the National Society of Public Accountants, the American Society of Women Accountants, the National Association of Accountants, NASBA, and their respective state societies, state boards, chapters, or branches 2) Universities and colleges, 3) Sponsors approved by another state board.
Contact Info:
Hawaii Board of Public Accountancy
Department of Commerce and Consumer Affairs
PO Box 3469
Honolulu, Hawaii 96801-3469
USA
Phone: 808-586-2696
Fax: 808-586-2689
Web Address:
http://www.hawaii.gov/dcca/areas/pvl/boards/accountancy/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30 annually
Reporting Period
1/1 to 12/31 biennially
Required Hours:
80 hours, with a minimum of 30 per year and a maximum of 50 per year.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
1/2 hour credits acceptable after the first hour.
Other State Policies:
Idaho typically accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS), provided the course meets Idaho’s CPE Standards.
Contact Info:
Idaho State Board of Accountancy
PO Box 83720
Boise, Idaho 83720-0002
USA
Phone: 208-334-2490
Fax: 208-334-2615
Email: slenon@isba.idaho.gov
Web Address:
http://www.isba.idaho.gov
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
9/30
Reporting Period
10/01 to 9/30 triennially
Required Hours:
120 hours
Ethics Required:
Yes, 4 hours of professional ethics is required per reporting period as part of the 120 hours.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 60 hours. The maximum credit for articles/books is 30 hours. The maximum credit for self-study is 80 hours.
Other State Policies:
All program sponsors must be registered with the Board or fall into one of the following categories for automatic approval: 1) AICPA 2) The Illinois CPA Society/Foundation (ICPAS/F) 3) An accredited university or college 4) National Association of State Boards of Accountancy (NASBA).
Contact Info:
Illinois Department of Financial and Professional Regulation
320 W. Washington Street, 3rd Floor
Springfield, Illinois 62786
USA
Phone: 217-785-0800
Fax: 217-782-7645
Web Address:
http://www.idfpr.com/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 triennially
Required Hours:
120 hours, with a minimum of 20 hours per year.
Ethics Required:
Yes, 2 credits every reporting period.
Subject Breakdown:
12 hours of Accounting & Auditing are required.
Credit Limits:
The maximum credit for instructors is 60 hours. Self study is limited to 60 hours/50%. CPA Exam coaching courses shall be given 10 CPE credits. Enrolled Agent exam coaching courses shall be given 10 CPE credits.
Other State Policies:
Indiana accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
Indiana Board of Accountancy, Indiana Professional Licensing Agency
402 W. Washington Street
Room W072
Indianapolis, Indiana 46204-2246
USA
Phone: 317-234-3040
Fax: 317-233-5559
Web Address:
http://www.in.gov/pla/bandc/accountancy/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 triennially
Required Hours:
120 hours of continuing education in the three-year period ending on December 31st prior to renewal date.
Ethics Required:
Yes. 4 hours of ethics and rules of professional conduct, to be completed by 12/31/07 for CPAs whose renewal is 07/01/08. CPAs renewing 07/01/09 should have 4 hours completed by 12/31/08.
Subject Breakdown:
7 hours of Accounting and Auditing if supervising and/or signing compilation reports on financial statements.
Credit Limits:
The maximum credit for instructors is 60 hours. The maximum credit for authorship is 30 hours. The maximum credit for self study is 60 hours. Half credits are allowed after the first hour.
Other State Policies:
None
Contact Info:
Iowa Accountancy Examining Board
1920 S.E. Hulsizer Avenue
Ankeny, Iowa 50021-3941
USA
Phone: (515) 281-5910
Fax: 515-281-7411
Web Address:
http://www.state.ia.us/government/com/prof/account/home.html
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
7/1 to 6/30 biennially, even certificate number =ending even years; odd certificate number =ending odd years.
Required Hours:
80 hours with a minimum of 20 hours per year.
Ethics Required:
Yes. 2 hours in professional ethics relating to the practice of public accountancy.
Subject Breakdown:
None
Credit Limits:
Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book created during the biennial period. Beginning July 1, 2007, personal development program hours cannot exceed 30 percent of the total hours required for renewal and instructor hours are limited to 50 percent of the total hours required for renewal. 1/2 credits are acceptable.
Other State Policies:
Kansas requires that all self-study CPE program providers be approved by either a state society, the AICPA, NASBA’s National Registry of CPE Sponsors, or NASBA’s Quality Assurance Service (QAS).
Contact Info:
Kansas Board of Accountancy
Landon State Office Building
900 S.W. Jackson, Suite 556
Topeka, Kansas 66612-1239
USA
Phone: 785-296-2162
Fax: 785-291-3501
Web Address:
http://www.ksboa.org
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 biennially, even license number = even years; odd license number = odd years.
Required Hours:
80 hours if the CPA worked >3000 hrs, 60 if worked <3000 hrs.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 60% of total hours. The maximum credit for articles/books is 25%.
Other State Policies:
The Kentucky State Board of Accountancy accepts providers that are NASBA National Registry of CPE Sponsor and Quality Assurance Service (QAS) members. Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy
Contact Info:
Kentucky State Board of Accountancy
332 West Broadway
Suite 310
Louisville, Kentucky 40202-2115
USA
Phone: 502-595-3037
Fax: 502-595-4281
Web Address:
http://cpa.ky.gov/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
1/1 to 12/31 triennially The State Board of Certified Public Accountants of Louisiana will now accept CPE credit information submitted electronically at CPEtracking.com for the 2004-2006 reporting period.
Required Hours:
120 hours
Ethics Required:
Yes, 4 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board.
Subject Breakdown:
24 hours of Accounting and Auditing if attest services are performed.
Credit Limits:
Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed. The maximum credit for instructors is 50% and are allowed for first presentations only, without substantial revisions. The maximum credit for articles/books is limited to 25% and books or articles must be published. CPE credit is allowed in whole hours only. Non-interactive self-study is limited to half of earned credits.
Other State Policies:
Louisiana requires interactive self-study courses to be from providers that are registered with either the AICPA, NASBA, or a State Society of CPAs. QAS courses may be acceptable. Magazine and reference material readings and tests do not qualify for CPE credits.
Contact Info:
State Board of CPAs of Louisiana
601 Poydras Street
Suite 1770
New Orleans, Louisiana 70130
USA
Phone: 504-566-1244
Fax: 504-566-1252
Web Address:
http://www.cpaboard.state.la.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
9/30
Reporting Period
10/01 to 9/30 triennially
Required Hours:
120 hours every 3 years, 40 hours minimum per year.
Ethics Required:
Yes. 4 hours every 3 years. Acceptable courses include a program of study of the accountancy laws and rules of the State of Maine and the Code of Conduct, or equivalent standards of the SEC, AICPA or similar organization or agency.
Subject Breakdown:
Program must contribute directly to the professional competence of the participant. Credits for communication arts, mathematics, statistics, probability and quantitative applications in business, economics, business, securities and administrative laws, human resources policies and computer software applications may not exceed 50% of the hours required.
Credit Limits:
The maximum credit for authorship is 50% and credits may be given on a self-declaration basis for published articles or books. The maximum credit for instructors is 50% and no repetitions of courses for credit is allowed unless the material has substantially changed, then it is a new course. The maximum credit for self-study courses is 50% of total required hours. Personal Development credits are not accepted. Only full hour credits are acceptable.
Other State Policies:
Maine accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Evidence of CPE must be maintained by the licensee for a period of 3 years.
Contact Info:
Maine Board of Accountancy
Office of Licensing and Registration
35 State House Station
Augusta, Maine 04333
USA
Phone: 207-624-8603
Fax: 207-624-8637
Web Address:
http://www.maineprofessionalreg.org
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
biennial based on date of issuance
Reporting Period
10/01 to 9/30 biennially
Required Hours:
80 hours
Ethics Required:
Yes. 4 hours.
Subject Breakdown:
None
Credit Limits:
Limit of 40 hours of CPE earned through individual study programs and teaching. Authorship credits are limited to 10 hours. Instructor credits are limited to 40 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time. No carryover of these credits is allowed. No 1/2 credits are accepted. Self-study is limited to 60 hours maximum.
Other State Policies:
It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee’s professional competence. The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA. The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit. Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:
Maryland State Board of Public Accountancy
500 N. Calvert Street
Room 308
Baltimore, Maryland 21202-3651
USA
Phone: 410-230-6258
Fax: 410-333-6314
Email: cpa@dllr.state.md.us
Web Address:
http://www.dllr.state.md.us/license/occprof/account.html
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30 biennially
Reporting Period
7/1 to 6/30 biennially
Required Hours:
80 hours
Ethics Required:
Yes. 4 Hours (of the required 80 hours) in Professional Ethics is required and effective for all licenses expiring on or after June 30, 2007.
Subject Breakdown:
24 hours in Governmental Accounting and Auditing if perform governmental audits.
Credit Limits:
The maximum credit for instructors is 50% of total hours with no repeating of course presentations being accepted without sufficient change of course materials. The maximum credit for articles/books is generally 25%. Whole hour credits only are granted.
Other State Policies:
Programs must contribute directly to the professional competence of the participant. Massachusetts accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:
Massachusetts Board of Public Accountancy
239 Causeway Street
Suite 450
Boston, Massachusetts 02114
USA
Phone: 617-727-1806
Fax: 617-727-2197
Web Address:
http://www.state.ma.us/reg/boards/pa/default.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 of odd numbered years
Reporting Period
7/1 to 6/30 biennially ending on odd numbered years
Required Hours:
80 with a minimum of 40 hours per year.
Ethics Required:
Yes, 2 hours per year.
Subject Breakdown:
A minimum of 8 hours is required in Accounting and Auditing per year.
Credit Limits:
The maximum credit for instructors and self study is 50% of total hours per year. Carry forward credits are limited to 8 A&A, 2 Ethics and 30 other. Penalty credits may not be carried forward. Half credits are acceptable.
Other State Policies:
Michigan generally accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
Michigan Board of Accountancy
Department of Consumer and Industry Services
PO Box 30018
Lansing, Michigan 48909-7518
USA
Phone: 517-241-9249
Fax: 517-241-9280
Web Address:
http://www.michigan.gov/accountancy
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 annually
Reporting Period
7/1 to 6/30 annually with a rolling 120 hour, 3-year CPE cycle.
Required Hours:
120 hours every 3 years, with a minimum of 20 hours per year.
Ethics Required:
120 hours every 3 years, with a minimum of 20 hours per year.
Subject Breakdown:
8 of the 120 hours required must be in Accounting Ethics or Business Ethics.
Credit Limits:
The maximum credit for instructors and writers of published articles, books and CPE courses is 50% of total hours. The maximum credit for self-study programs is 80%. The maximum credit for personal development subject areas is 24 hours.
Other State Policies:
Beginning July 1, 2004, program sponsors must be members of NASBA’s CPE Registry, Quality Assurance Service (QAS) for self study or board approved. This rule however is only in effect until June 30, 2005. From July 1, 2005 – June 30, 2006, no more than 32-hours can be from non-Registry or non-Board approved sponsor/program sources. For the 3-year period ending June 30, 2007, & thereafter, no more than 40% of the required hours can be non-Registry or non-Board approved sponsor/program sources. All self-study program sponsors must be NASBA QAS approved. For the 07/01/04 – 06/30/05 reporting year, the 3-year period ending June 30, 2007, and thereafter, programs that will automatically be accepted by the MN Board are seminar or lecture programs sponsored or presented by: A. the Office of the Legislative Auditor or State Auditor (provided a quality review similar in scope to a system review level quality review conducted on a CPA firm has been completed in the last three years and an unmodified report on such review filed with the board) B. CPE programs sponsored by professional organizations recognized by the board as report acceptance bodies (specifically approved by the board)
Contact Info:
Minnesota State Board of Accountancy
85 East 7th Place
Suite 125
St. Paul, Minnesota 55101
USA
Phone: 651-296-7938
Fax: 651-282-2644
Web Address:
http://www.boa.state.mn.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
7/1 to 6/30 annually
Required Hours:
40 hours
Ethics Required:
Yes. 3 hours must be earned in a Board approved Ethics and Professional Conduct course(s) every three years. In addition, a minimum of one CPE credit hour every triennial period must be in Public Accountancy Law and Regulations. No carry-over may be used for this requirement.
Subject Breakdown:
Effective with the triennial period beginning July 1, 2007, this 8-hr A&A requirement has been eliminated. A minimum of 20% (8) of total hours must be in Accounting & Auditing.
Credit Limits:
Authorship is based on submission of the published document and a request for the number of credits. Instructor credits are limited to 2x course hours per presentation hour and no repetitions are allowed.
Other State Policies:
Mississippi accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors provided the course meets the Board’s CPE rules. Self study programs must be approved by NASBA’s Quality Assurance Service (QAS). Personal development courses are not acceptable. Independant Study is not allowed.
Contact Info:
Mississipi State Board of Public Accountancy
5 Old River Place
Suite 104
Jackson, Mississippi 39202-3449
USA
Phone: 601-354-7320
Fax: 601-354-7290
Email: email@msbpa.state.ms.us
Web Address:
http://www.msbpa.state.ms.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
9/30 biennially
Reporting Period
1/1 to 12/31 triennially
Required Hours:
120 hours with a minimum of 20 hours in each calendar year. The board will accept programs meeting the standards set forth in the Statement on Standards for Continuing Professional Education Programs jointly approved by the NASBA and the AICPA or standards deemed by the board to be comparable thereto.
Ethics Required:
Yes. 2 hours of Ethics CPE annually as part of the required 20 hours per year.
Subject Breakdown:
None
Credit Limits:
Self-study is limited to 80% of total hours required and must be interactive.
Other State Policies:
Missouri accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
Missouri State Board of Accountancy
PO Box 613
Jefferson City, Missouri 65102
USA
Phone: 573-751-0012
Fax: 573-751-0890
Email: mosba@pr.mo.gov
Web Address:
http://pr.mo.gov/accountancy.asp
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
7/1 to 6/30 triennially
Required Hours:
120 hours
Ethics Required:
Yes, 2 hours every 3 years in Board Law and Rules.
Subject Breakdown:
As of June 30, 2006, the 24 hour minimum A&A requirement has been eliminated.
Credit Limits:
The maximum credit for instructors is 50% of total hours, no repetitions are accepted unless the subject matter was sufficiently changed to require additional study or research. The maximum credit for articles/books is generally 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval. Only QAS approved self study equals 50 minutes for 1 credit. All other self study equals 100 minutes for 1 credit. Half credits are accepted after first hour.
Other State Policies:
The board accepts programs approved by NASBA’s CPE Quality Assurance Service (QAS).
Contact Info:
Montana State Board of Public Accountants
PO Box 200513
Helena, Montana 59620-0513
USA
Phone: 406-841-2389
Fax: 406-841-2323
Web Address:
http://www.discoveringmontana.com/dli/bsd
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30 biennially
Reporting Period
1/1 to 12/31 biennially odd or even-numbered year based on birth year
Required Hours:
80 hours in the two years prior to the year of renewal.
Ethics Required:
Yes; 4 hours CPAs are not required to complete the (4) hour requirement in one course setting. They may be submitted in one hour increments for portions of courses that cover ethics.
Subject Breakdown:
None
Credit Limits:
The maximum credit for self-study is 50% of total hours. Authorship credits are limited to 25%, articles or books must be published and credits are self-declared. Instructor credits are limited to 50%, no repetitions for credits are allowed for the same material within the renewal period. No more than 10 credits are allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials.
Other State Policies:
NEW! As of January 22, 2007: Nebraska accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service. Course should contribute to the professional development and technical competence of the permit holder.
Contact Info:
Nebraska State Board of Public Accountancy
PO Box 94725
Lincoln, Nebraska 68509-4725
USA
Phone: 402-471-3595
Fax: 402-471-4484
Email: nbpa01@nol.org
Web Address:
http://www.nbpa.ne.gov/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
1/1 to 12/31 biennial rolling
Required Hours:
80 hours required over a rolling 2-year period, with a minimum of 20 hours per year.
Ethics Required:
Yes. 4 hours of professional ethics is required during each renewal period.
Subject Breakdown:
None
Credit Limits:
None
Other State Policies:
Nevada will accept courses from providers that are members of NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS).
Contact Info:
Nevada State Board of Accountancy
1325 Airmotive Way
Suite 220
Reno, Nevada 89502
USA
Phone: 775-786-0231
Fax: 775-786-0234
Email: cpa@nvaccountancy.com
Web Address:
http://www.nvaccountancy.com
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30, alpha order, A-F 2008, G-M 2006, N-Z 2007
Reporting Period
7/1 to 6/30 triennially
Required Hours:
120 every 3 years, with a minimum of 20 per year. Up to 60 excess hours may be carried over to the next triennial period only. Carryover hours do not count toward meeting the 20 hours per year minimum requirement.
Ethics Required:
Yes, 4 hours every 3 years.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is up to 2 times classroom hours; with a maximum of 50% of total hours. The maximum for books/articles is 50% of total hours. Articles or books must be published to obtain credit on a self-declaration basis.
Other State Policies:
The New Hampshire Board accepts programs approved by sponsors on NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:
New Hampshire Board of Accountancy
78 Regional Drive
Building Two
Concord, New Hampshire 03301
USA
Phone: 603-271-3286
Fax: 603-271-8702
Web Address:
http://www.state.nh.us/accountancy
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31 triennially
Reporting Period
1/1 to 12/31 triennially
Required Hours:
120 hours
Ethics Required:
Yes, 4 every 3 years. All applicants shall complete four credit hours of the required 120 credit hours in the New Jersey law and ethics course set forth in N.J.A.C. 13:29-6.3A.
Subject Breakdown:
24 Accounting & Auditing credits for those in public practice or attest. A minimum of 72 technical hours – subjects include; accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics, statistics, SEC Practice, taxation and professional ethics and any of the above may be in specialized industries. Other courses may be acceptable as non-technical subjects. Practice development and marketing courses are not acceptable.
Credit Limits:
The maximum credit for instructors is up to 2 times the course time for preparation, with a maximum of 50% of total hours. No credit for subsequent sessions in the same year. After 1 year if the material is updated, then 1 credit per hour may be awarded, not 3. The limit on books/articles is 25% of total hours. Only peer-reviewed publications are subject to credit. Non-technical credits are a limited credit area. Practice Review is limited to 50% of total hours.
Other State Policies:
NJ requires providers to be registered with the Board and will accept providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
New Jersey State Board of Accountancy
124 Halsey Street
6th Floor
Newark, New Jersey 07101
USA
Phone: 973-504-6380
Fax: 973-648-2855
Web Address:
http://www.state.nj.us/lps/ca/nonmedical/accountant.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
Last day of licensee’s birth month.
Reporting Period
Triennial rolling cycle ending on the last day of each licensee’s birth month
Required Hours:
120 hours every 3 years with a minimum of 20 hours per year.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
4 hour limit on Board meeting attendance. CPE report periods ending on or after July 31, 2007, 24 hours must be taken from outside of the licensee’s firm, agency, company or organization, but may include all methods of CPE delivery. CPE reporting periods ending prior to July 31, 2007, 24 hours must be taken in a group program, classroom live instruction setting in which at least 10 percent of the course attendees are from outside the firm or company. Authorship credits are limited to 50%. Board will determine amount of credit. Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Practice Review is limited to 24 hours.
Other State Policies:
New Mexico accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors, Quality Assurance Service (QAS) and the AICPA.
Contact Info:
New Mexico Public Accountancy Board
5200 Oakland Drive NE
Suite D
Albuquerque, New Mexico 87113
USA
Phone: 505-222-9850
Fax: 505-222-9855
Web Address:
http://www.rld.state.nm.us/b&c/accountancy/index.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
Triennial based on date of issuance and birth month
Reporting Period
9/1 to 8/31 annually
Required Hours:
72 / 120 hours with a minimum each period of 24/40. If all CPE taken is in either accounting, auditing or taxation, then the requirements are 72 hours for 3 years and 24 hours per year minimum. If all CPE is not in one of those 3 areas, then the requirement is 120 hours per 3 years and a 40 hour per year minimum.
Ethics Required:
Yes. 4 Credits every 3 years. If the licensee chooses the 24-hour concentration, then the 4 hours of ethics must be in that same CPE concentration area.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors & articles/books is 50% of total hours. An author’s work must be published in a peer-referenced journal or book dealing with relative topics approved by the department. No repetition of courses without significant revisions or new materials for instructor credits.
Other State Policies:
The formal course work must be taken in courses sponsored by entities registered with the State Board if taken in New York. Courses taken outside the State of New York must only be registered with NASBA although may also be registered with the Board. Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
Contact Info:
New York State Board for Public Accountancy, State Education Department
Division of Professional Licensing Services
89 Washington Avenue
Albany, New York 12234-1000
USA
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: cpabd@mail.nysed.gov
Web Address:
http://www.op.nysed.gov/cpace.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 annually
Required Hours:
40 hours of CPE must be completed by active licensees each year by December 31 after the first calendar year of licensure.
Ethics Required:
Yes. 2 hours of CPE on professional ethics and conduct by a board-approved group study or 4 hours of board-approved self-study format. See board’s website for a list of approved Ethics courses.
Subject Breakdown:
None
Credit Limits:
Self-study CPE is limited to no more than 32 hours of the 40 hour requirement. The maximum credit for instructors is 50%. The maximum credit for writers/authors is 25%. Published works only are given credit. Up to 20 hours may be carried forward if more than 40 hours are completed in any one calendar year. You may not carry over hours completed in the year prior to certification in NC. Half credits are accepted after the first hour.
Other State Policies:
The Board approves CPE sponsors (not courses) and also accepts NASBA’s National Registry of CPE Sponsors. The candidate may also claim credit for continuing education programs conducted by a non-registered sponsor. Refer to standards for courses that may qualify. No credit is given for journal, magazine, etc. reading and testing. All credits will be based on 50 minutes equal 1 hour credit and 8 hours must be taken in a classroom and not by self study.
Contact Info:
North Carolina State Board of CPA Examiners
1101 Oberlin Road
Suite 104
Raleigh, North Carolina 27605-1169
USA
Phone: 919-733-4222
Fax: 919-733-4209
Web Address:
http://www.cpaboard.state.nc.us/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
7/1 to 6/30 annually
Required Hours:
120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.
Ethics Required:
No. Ethics courses are encouraged as part of the CPE requirement, but not required.
Subject Breakdown:
None
Credit Limits:
Credit for teaching is limited to 2x the credit available for taking the course.
Other State Policies:
To qualify a program must be a formal program of learning which contributed directly to professional competence. North Dakota accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:
North Dakota State Board of Accountancy
2701 S. Columbia Road
Grand Forks, North Dakota 58201-6029
USA
Phone: 800-532-5904
Fax: 701-775-7430
Email: ndsba@state.nd.us
Web Address:
http://www.state.nd.us/ndsba
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
1/1 to 12/31 triennially – based on assigned license group.
Required Hours:
120 credits every 3 years.
Ethics Required:
Yes. 3 credits each reporting period on the applications of professional standards and responsibilities. The Board will maintain a list of approved programs that fulfill this requirement. This course is not a routine ethics course, but is a special course for Ohio licensees. One credit (maximum) may be claimed on a course covering business ethics or ethical philosophy, the code of ethics of the “American Certified Public Accountants”, or another state’s professional ethics requirements.
Subject Breakdown:
24 hours of accounting or auditing (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any financial reporting engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code. 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA. An Ohio permit holder specializing in taxation who assumes responsibility by performing tax work on any engagement that will result in an issuance of a report in accordance with Ohio regulations regarding generally accepted auditing standards shall complete at least eight (8) continuing education credits during the three-year reporting period covering the specific auditing or attestation standards related to the services provided by the Ohio permit holder. An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.
Credit Limits:
Self-study must include one or more examinations that must be successfully completed. Self study programs will earn credit based upon average completion time determined by pilot testing. The board must evaluate credit claimed for publications or other special learning activities. Instructor credits are accepted. No repetitions allowed. Half credits are allowed after the first hour.
Other State Policies:
The overriding consideration is that the cpe program should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder. Ohio accepts courses from providers that registered with the Board or with NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS).
Contact Info:
Accountancy Board of Ohio
77 South High Street
18th Floor
Columbus, Ohio 43215
USA
Phone: 614-466-4135
Fax: 614-466-2628
Web Address:
http://www.state.oh.us/acc
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 annually
Required Hours:
120 hours within a 3-year period with a minimum of 20 hours each year.
Ethics Required:
Yes. 2 credits every reporting period.
Subject Breakdown:
If a CPA’s main area of employment is industry, at least 24 hours of the qualifying CPE completed by the permit holder shall be in subject areas related to the practice of public accounting.
Credit Limits:
Carry-over hours are not acceptable. Authored published materials are limited to 10 hours. Credit for instruction is limited to 50% of total hours. Half credits are allowed after the first hour.
Other State Policies:
Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit. Oklahoma does not pre-approve or pre-qualify any programs or any sponsors. Effective January 1, 2004 new NASBA/AICPA CPE Standards apply. Oklahoma accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Oklahoma also accepts courses from providers that are not members of the two services. Oklahoma accepts QAS credits for interactive self-study only.
Contact Info:
Oklahoma Accountancy Board
4545 Lincoln Boulevard
Suite 165
Oklahoma City, Oklahoma 73105-3413
USA
Phone: 405-521-2397
Fax: 405-521-3118
Email: okaccybd@oklaosf.state.ok.us
Web Address:
http://www.youroklahoma.com/oab/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even years.
Reporting Period
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Required Hours:
80 every 2 years with a minimum of 24 hours in each year.
Ethics Required:
Yes, 4 credits every 4 years. Programs qualify for CPE credit if they are offered by a board registered sponsor.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 50% of total hours, no repetitions unless substantial changes in material. The maximum credit for articles/books is limited to 50%, allowed as of publication date for first publication only. Carry forward hours are limited to 20 max. and do not apply to the 24 per year minimum requirement. Non-technical credits are limited to 16 hours. Credit for Practice Review is limited to 2 hours per instance and 16 total hours. Half credits are allowed after the first hour.
Other State Policies:
Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee. Oregon requires self-study courses to be from providers that are members of NASBA’s Quality Assurance Service (QAS).
Contact Info:
Oregon State Board of Accountancy
3218 Pringle Road S.E.
#110
Salem, Oregon 97302-6307
USA
Phone: 503-378-4181
Fax: 503-378-3575
Web Address:
http://boahost.com/index.lasso
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
December 31 in each odd year. This change is effective with the April 2006 renewal. Licenses renewed in April 2006 must be renewed by December 31, 2007
Reporting Period
1/1 to 12/31 biennially ending on odd-numbered years.
Required Hours:
80 every 2 years, with a minimum of 20 per year.
Ethics Required:
N0
Subject Breakdown:
A minimum of 16 hours in Accounting & Auditing. A minimum of 8 hours in Taxation.
Credit Limits:
The maximum credit for self-study & instructors is 50% of total hours. No repetitions for instructor credits unless substantially changed. Entry level accounting courses do not count for instructors. Credit for published books/articles is limited to 25%. Published works shall be given credit based on preparation time on a self-declared basis.
Other State Policies:
Program sponsors must be registered with the Board or NASBA (effective April 30, 2001). Note: The Board will not deny course credit to any licensee who completes a program from a program sponsor that submitted a qualifying application by April 30, 2001, and is awaiting approval of its application.
Contact Info:
Pennsylvania State Board of Accountancy
P.O. Box 2649
Harrisburg, Pennsylvania 17105-2649
USA
Phone: 717-783-1404
Fax: 717-705-5540
Email: ST-ACCOUNTANCY@state.pa.us
Web Address:
http://www.dos.state.pa.us/bpoa/accbd/mainpage.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
7/31
Reporting Period
8/1 to 7/31 triennially
Required Hours:
120 hours
Ethics Required:
No
Subject Breakdown:
40 hours in technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Tax
Credit Limits:
Credit for authoring published materials is limited to 50% of the total requirement. Authorship credits are accepted for the technical revision of a technical publication, but should not exceed 50% of the credit hours that the author would receive. Only instruction of college courses higher than the basic level may qualify for credit. No more than 24 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management.
Other State Policies:
Program sponsors must be members of NASBA’s Registry or fall into one of the following categories for automatic approval: 1) School of Certified Public Accountants of Puerto Rico 2) Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy 3) AICPA
Contact Info:
Puerto Rico Board of Accountancy
Box 3271
Old San Juan Station
San Juan, Puerto Rico 00904-3271
USA
Phone: 787-722-4816
Fax: 787-722-4818
Web Address:
http://www.estado.gobierno.pr/contador.htm
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
February 15
Reporting Period
1/1 to 12/31 over a rolling 3-year period
Required Hours:
120 every 3 years.
Ethics Required:
Yes. Beginning with the 3-year reporting period ending December 31, 2007, 6 hours shall be in subjects devoted to professional ethics every three years.
Subject Breakdown:
24 hours minimum in Accounting & Auditing each 3 years.
Credit Limits:
The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years. Practice development and management skills are limited to 24 hours over 3 years Authorship credits are limited to 60 hours over 3 years. Self study credits are limited to 80 hours per each 3 years.
Other State Policies:
Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice pubic accounting. Rhode Island Board accepts courses from approved providers registered with NASBA’s National Registry of CPE Sponsors. Formal self study courses must be interactive and/or QAS approved.
Contact Info:
Rhode Island Board of Accountancy
233 Richmond Street
Suite 236
Providence, Rhode Island 02903-4236
USA
Phone: 401-222-3185
Fax: 401-222-6654
Web Address:
http://www.dbr.state.ri.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
January 1
Reporting Period
1/1 to 12/31 annually
Required Hours:
40 hours per year
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 50% of total hours. No repetitions of courses is allowed within one year. No carry over of instructor courses is allowed. The maximum credit for published articles and books is 20%. Credits are self-declared subject to Board approval. No carry-over of authorship credits is allowed. A maximum of 20% in personal development is allowed. Practice Review is limited to 16 hours. Personnel/HR-related credits are limited to 8 hours. Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor’s recommendation for hours of credit. Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit. Half credits are allowed after the first hour.
Other State Policies:
South Carolina accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. As of January 1, 2006, the South Carolina Board will only accept QAS approved self-study programs.
Contact Info:
South Carolina Board of Accountancy
110 Centerview Drive
Kingstree Building
Columbia, South Carolina 29211
USA
Phone: 803-896-4770
Fax: 803-896-4554
Web Address:
http://www.llr.state.sc.us/POL/Accountancy/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
8/1
Reporting Period
7/1 to 6/30 over a rolling three year period
Required Hours:
120 hours every 3 years with a minimum of 20 hours per year.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
No more than 24 hours of behavioral/motivational courses are permitted in a 3-year renewal period for those engaged in public accounting. An individual employed by a college or university may not claim continuing education credit in excess of 20 hours during any three-year renewal period for teaching courses. An individual may elect to claim less than 20 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed in subdivisions. Credit for authored published materials is limited to 25% of total hours. Half credits are allowed after the first hour.
Other State Policies:
Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit. Personal development credits may be acceptable if they maintain or improve a CPAs competence. The Board will accept courses approved by NASBA’s National Registry and Quality Assurance Service (QAS). Other non-group programs which qualify as acceptable CPE programs, as long as they meet the requirements, are: Independent-study programs, self-study programs, service as an instructor, lecturer, or discussion leader; published articles, books, or cpe programs.
Contact Info:
South Dakota Board of Accountancy
301 East 14th Street
Suite 200
Sioux Falls, South Dakota 57104
USA
Phone: 605-367-5770
Fax: 605-367-5773
Email: sdbdacct.sdbd@midconetwork.com
Web Address:
http://www.state.sd.us/dol/boards/accountancy/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
CPAs with an even license number – 12/31 of even years. CPAs with odd-numbered licenses – 12/31 of odd years
Reporting Period
1/1 to 12/31 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Required Hours:
N80 hours every 2 years, with a minimum of 20 per year.
Ethics Required:
Yes. For Licensees renewing 12/31/07 expiration date: 2 hours of ethics is required. For Licensees renewing 12/31/08 expiration date: 4 hours (3 hrs general and 1hr. rule/law specific) of ethics is required.
Subject Breakdown:
At least 40 hours in accounting, accounting ethics, attest, taxation, or management advisory services. If engaged in attest function, at least 20 hours is required biennially in that subject area. If providing expert witness testimony, 20 hours of CPE is required in that subject area biennially.
Credit Limits:
The maximum credit for instructors & articles/books is 50% of total hours. Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee’s CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board. Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours. Self-study courses, the sponsors must be QAS-approved. CPE carryover is limited to 24 hours per reporting period and does not contribute to the 20 hour minimum requirement nor the 40 hour technical requirement. Half credits are accepted after first hour.
Other State Policies:
Program sponsors must be members of NASBA’s Registry or Board’s Registry, or fall into one of the following categories for automatic approval: 1) Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board); 2) Universities or colleges recognized under Rule 0020-2-.01; 3) Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge; 4) Governmental entities. Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
Contact Info:
Tennessee State Board of Accountancy
500 James Robertson Parkway
2nd Floor
Nashville, Tennessee 37243-1141
USA
Phone: 615-741-2550
Fax: 615-532-8800
Email: acct.info@state.tn.us
Web Address:
http://www.state.tn.us/commerce/boards/tnsba
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
Last day of birth month
Reporting Period
ends at the end of the CPAs birth month, over a three year rolling period
Required Hours:
120 every 3 years with a minimum of 20 per year.
Ethics Required:
Yes. licensees must take a 4-hour board approved ethics course every 2 years.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 20 hours in the reporting period with no repetitions unless substantial changes to the material. Authorship credits are limited to 10 hours in any CPE reporting period. Non-technical courses are limited to no more than 20 credit hours in the reporting period. Credit for college/university courses is limited to 20 hours per year.
Other State Policies:
All CPE shall be offered by board contracted CPE sponsors. Credit hours may be claimed from other organizations not recognized as formal CPE sponsors [such as]: (1) Financial Accounting Standards Board (FASB); (2) Governmental Accounting Standards Board (GASB); (3) FASB’s Emerging Issues Task Force (EITF); (4) AICPA (5) Financial Executives Institute’s Committee on Corporate Reporting (FEI/CCR); (6) National Association of Accountants’ Management Accounting Practices Committee; (7) Programs specifically approved by the Board on a request basis NOTE: NASBA sponsors are NOT part of the exception and MUST be registered with the Board.
Contact Info:
Texas State Board of Public Accountancy
333 Guadalupe
Tower III, Suite 900
Austin, Texas 78701-3900
USA
Phone: 512-305-7800
Fax: 512-308-7875
Web Address:
http://www.tsbpa.state.tx.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
9/30 in even years
Reporting Period
1/1 to 12/31 biennially ending on odd-numbered years
Required Hours:
80 hours every 2 years. A carry over of 40 hours is allowed.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 50% of total hours and up to 2 times class hours with a maximum of 24 hours allowed for one topic. The maximum credit for published books/articles is 25% of total hours. Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication. Carry forward credits are limited to 40 hours. Carry forward credits do not count towards the 20-hour per year minimum requirement. Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit. Half credits allowed after the first hour.
Other State Policies:
None
Contact Info:
Utah Board of Accountancy
PO Box 146741
Salt Lake City, Utah 84114-6741
USA
Phone: 801-530-6628
Fax: 801-530-6511
Email: dsjones@utah.gov
Web Address:
http://www.dopl.utah.gov/licensing/accountancy.html
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
7/31 on odd-numbered years
Reporting Period
8/1 to 7/31 biennially, ending on odd-numbered years
Required Hours:
80 hours with a minimum of 40 hours each year.
Ethics Required:
Yes. 4 credits every 2 years. Course based on the AICPA Code of Conduct and Vermont Accountancy Statutes and Rules.
Subject Breakdown:
8 hours in Accounting and Auditing.
Credit Limits:
Maximum credit is 64 hours or 80% in the combination of self study, instructor/discussion leader and published articles/books. Authorship credits are limited to 20 hours. Instructor credits are limited to 40 hours and no repeat credits allowed without substantial changes to materials. Carry forward credits are limited to 10 hours.
Other State Policies:
Vermont accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Formal courses of learning which contribute to the growth of professional knowledge and competence of an individual in the practice of public accountancy are creditable.
Contact Info:
Vermont Board of Public Accountancy Office of Professional Regulation
26 Terrace Street
Drawer 09
Montpelier, Vermont 05609-1106
USA
Phone: 802-828-2837
Fax: 802-828-2465
Web Address:
http://vtprofessionals.org/opr1/accountants
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
N/A
Reporting Period
N/A
Required Hours:
N/A
Ethics Required:
N/A
Subject Breakdown:
N/A
Credit Limits:
N/A
Other State Policies:
The Virgin Islands do not require continuing professional education.
Contact Info:
Virgin Islands Board of Public Accountancy, Department of Licensing and Consumer Affairs
Office of Boards and Commissions
Golden Rock Shopping Center
Christiansted, St Croix, Virgin Islands 00820
USA
Phone: 340-773-4305
Fax: 340-773-9850
Web Address:
http://www.dlca.gov.vi
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
30th of assigned month.
Reporting Period
1/1 to 12/31 over a rolling 3-year period
Required Hours:
120 hours every 3 years rolling, with a minimum of 20 per year.
Ethics Required:
Yes, 2 hours annually relating to standards of conduct, Code of Virginia statutes relating to public accountancy and Board’s regulations.
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 30 hours every 3 years, with no repetitions. The maximum credit for authored published materials is 10 hours. Half credits are allowed after the first hour. Self-study is allowed full credit if interactive; 1/2 credit otherwise.
Other State Policies:
CPE from providers registered with NASBA’s National Registry of CPE Sponsors and Quality Assurance Service (QAS) are accepted.
Contact Info:
Virginia Board of Accountancy
3600 West Broad Street
Suite 696
Richmond, Virginia 23230-4916
USA
Phone: 804-367-8505
Fax: 804-367-2174
Email: boa@boa.state.va.us
Web Address:
http://www.boa.state.va.us
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 triennially
Required Hours:
120 hours
Ethics Required:
Yes. 4 credits every 3 years applicable to the practice of public accounting in Washington State.
Subject Breakdown:
None
Credit Limits:
Non-technical CPE credit is limited to 24 CPE hours per 3-year period. Authorship/Publication Requirement – after the first 30 hours, any additional credit will be determined by the Board. Practice Review is limited to 32 hours. Credit for instruction is limited to 72 hours. Half credits are allowed after the first hour.
Other State Policies:
Qualifying subjects include accounting, auditing, tax, management advisory, economics, business law, statistics, mathematics, computer science, personnel/hr, business management and organization, specialized industry and applications, personal financial planning and professional ethics. Nontechnical courses include marketing, communications, production, social environment of business, behavioral, personal development and administrative practice.
Contact Info:
Washington State Board of Accountancy
PO Box 9131
Olympia, Washington 98507-9131
USA
Phone: 360-753-2585
Fax: 360-664-9190
Web Address:
http://www.cpaboard.wa.gov
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
6/30
Reporting Period
1/1 to 12/31 over a rolling 3-year period
Required Hours:
120 hours with a minimum of 20 hours per year.
Ethics Required:
No
Subject Breakdown:
None
Credit Limits:
The maximum credit for articles/books is 60 hours per publication. The maximum credit for instructors is 60 hours per course per year with no repetitions unless substantial changes in material. Principles of Accounting does not count for credit for attendance or instruction. Self study is acceptable if approved by NASBA, the AICPA or state CPA society.
Other State Policies:
West Virginia accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Contact Info:
West Virginia Board of Accountancy
106 Capitol Street
Suite 100
Charleston, West Virginia 25301-2610
USA
Phone: 304-558-3557
Fax: 304-558-1325
Web Address:
http://www.wvboacc.org/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
N/A
Reporting Period
N/A
Required Hours:
N/A
Ethics Required:
N/A
Subject Breakdown:
N/A
Credit Limits:
N/A
Other State Policies:
Wisconsin does not require continuing professional education.
Contact Info:
Wisconsin Accounting Examining Board
1400 East Washington Avenue
Madison, Wisconsin 53708-8935
USA
Phone: 608-266-2112
Fax: 608-267-0644
Web Address:
http://www.drl.state.wi.us/
Please note: The CPE Information provided in this section relates to CPAs only.
Renewal Date:
12/31
Reporting Period
1/1 to 12/31 over a rolling 3-year period
Required Hours:
120 hours every 3 years
Ethics Required:
Yes. 2-hour approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit and a 2-hour approved course every three years thereafter. Currently, three courses have been approved for this purpose: 1)Wyoming Ethics – Accountants Education Group 2)Wyoming Statutes & Rules Course (Self-study) Wyoming Society of CPAs; and 3)Wyoming Society of CPAs – Stuart Webster’s Course (5/04). See board’s website for further details.
Subject Breakdown:
None
Credit Limits:
A maximum of 24 hours in non-technical subjects is allowed. The maximum credit for instructors is 50%, or 60 hours with no repetitions. The maximum credit for published articles/books is 25% or 30 hours, provided a copy of the publication is available. Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period. Half credits are accepted after first hour of CPE.
Other State Policies:
Wyoming accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:
Wyoming Board of Certified Public Accountants
2020 Carey Avenue
Cheyenne, Wyoming 82002-0610
USA
Phone: 307-777-7551
Fax: 307-777-3796
Email: pmorga@state.wy.us
Web Address:
http://cpaboard.state.wy.us
Please note: The CPE Information provided in this section relates to CPAs only.
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