License Renewal Date
Last day of birth month annually

CPE Reporting Period
Ends at the end of the CPAs birth month, over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year.

Ethics Requirement
Licensees must take a 4-hour board approved ethics course every 2 years. A list of approved courses is provided by the Board.

Other Subject Area Requirements

Credit Limitations

  • The maximum credit for instructors is 20 hours per year with no repetition unless there are substantial changes to the material. For the first time a program is presented, instructors may receive up to three times the number of credit hours approved for the program.
  • Authorship credits are limited to 10 hours in any CPE reporting period. Authorship may request additional hours but cannot exceed 20 hours in a reporting period.
  • Non-technical courses are limited to 50% of the total credit hours claimed in the three-year reporting period.
  • A minimum of 20 credit hours per CPE reporting period must be as a participant in a qualified CPE program.  To qualify the hours must be from a live classroom instruction or can be self-study if the licensee is claiming credit as provided for instructors/discussion leaders and authorship.

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]:

  • Financial Accounting Standards Board (FASB)
  • Governmental Accounting Standards Board (GASB)
  • FASB's Emerging Issues Task Force (EITF)
  • Financial Executives Institute's Committee on Corporate Reporting (FEI/CCR).
  • National Association of Accountants' Management Accounting Practices Committee.
  • 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.
  • The AICPA's Private Companies Section on Technical Issues Committee.
  • Credit hours earned from sources other than registered sponsors, or membership on designated committees should be claimed at the time the license renewal is submitted on the appropriate form "Claiming Credit from a Non-Registered Sponsor" justifying the reason the CPE credit hours are being claimed.  Licensees may not claim more than fifty percent of their hours from non-registered sponsors.
Was this page helpful?
 Yes     No

How can we improve this page? (optional)

Enter the code in the box below:

Submit Comment