License Renewal Date
Biennial based on date of issuance

CPE Reporting Period
01/01 to 12/31 biennially

General Requirement
80 hours

Ethics Requirement
4 hours of professional ethics

Other Subject Area Requirements

Credit Limitations

  • Authorship credits are limited to 10 hours for each published article.  There is no limit to the number of published articles reported for CPE.
  • Instructor credits are limited to 45 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time.
  • The CPE earnings rate for teaching a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit. 
  • Peer Review credits are limited to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review; 12 hours for an engagement review; and 16 hours for a system review.
  • No half credits are accepted.

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.
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