Continuing Education

State/Jurisdiction	Governing Body	Reporting Cycle	Total CPE Hours Required (Per Cycle)	Annual Minimum	Ethics Hours (Per Cycle)	Key Subject Reqs (Beyond Ethics)	Regulatory Review
Alabama	Alabama State Board of Public Accountancy	Annual	40 hours	40 hours	2 hours	8 hours in A&A (Accounting & Auditing)
Alaska	Alaska State Board of Public Accountancy	Biennial (2-Year)	80 hours	20 hours	4 hours	N/A
Arizona	Arizona State Board of Accountancy	Biennial (2-Year)	80 hours	None	4 hours (must include 1 hr AZ-specific)	40 hours in Technical subjects
Arkansas	Arkansas State Board of Public Accountancy	Triennial (3-Year) or Annual	120 hours (or 40/yr)	20 hours	4 hours (must include 1 hr AR-specific)	60 hours in Technical subjects
California	California Board of Accountancy (CBA)	Biennial (2-Year)	80 hours	20 hours	4 hours	40 hours in Technical subjects	2 hours Regulatory Review (every 6 years)
Colorado	Colorado State Board of Accountancy	Biennial (2-Year)	80 hours	None	4 hours (can include 2 hrs Rules & Regs)	N/A
Connecticut	Connecticut State Board of Accountancy	Annual	40 hours	40 hours	4 hours (every 3 years)	N/A
Delaware	Delaware Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	4 hours	8 hours in A&A; 8 hours in Tax
District of Columbia	D.C. Board of Accountancy	Biennial (2-Year)	80 hours	None	4 hours	N/A
Florida	Florida Board of Accountancy	Biennial (2-Year)	80 hours	None	4 hours (FL-specific)	8 hours in A&A
Georgia	Georgia State Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	None (Optional)	16 hours in A&A
Guam	Guam Board of Accountancy
Hawaii	Hawaii Board of Public Accountancy	Biennial (2-Year)	80 hours	20 hours	4 hours	N/A
Idaho	Idaho Board of Accountancy	Biennial (2-Year)	80 hours	30 hours (Max 50)	4 hours	N/A
Illinois	Illinois Department of Financial and Professional Regulation	Triennial (3-Year)	120 hours	40 hours	4 hours + 1 hr Sexual Harassment Prevention Training	N/A
Indiana	Indiana Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	12 hours in A&A
Iowa	Iowa Accountancy Examining Board	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
Kansas	Kansas Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	2 hours	N/A
Kentucky	Kentucky Board of Accountancy	Biennial (2-Year)	80 hours	None	6 hours	10 hours in A&A or Tax (if applicable)
Louisiana	State Board of Certified Public Accountants of Louisiana	Biennial (2-Year)	80 hours	20 hours	3 hours (LA-specific)	16 hours in A&A
Maine	Maine Board of Accountancy	Annual	40 hours	40 hours	4 hours (every 3 years)	N/A
Maryland	Maryland Board of Public Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	20 hours in A&A
Massachusetts	Massachusetts Board of Public Accountancy	Biennial (2-Year)	80 hours	None	4 hours	N/A
Michigan	Michigan Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	2 hours (MI-specific)	16 hours in A&A
Minnesota	Minnesota Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	6 hours	60 hours in Technical courses
Mississippi	Mississippi State Board of Public Accountancy	Annual	40 hours	40 hours	4 hours (every 3 years)	8 hours in A&A (if applicable)
Missouri	Missouri State Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
Montana	Montana Board of Public Accountants	Triennial (3-Year)	120 hours	20 hours	2 hours	60 hours in Technical subjects
Nebraska	Nebraska Board of Public Accountancy	Biennial (2-Year)	80 hours	40 hours	4 hours	N/A
Nevada	Nevada State Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	4 hours	N/A
New Hampshire	New Hampshire Board of Accountancy	Biennial (2-Year)	80 hours	40 hours	4 hours	N/A
New Jersey	New Jersey Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours (NJ-specific)	24 hours in A&A
New Mexico	New Mexico Public Accountancy Board	Triennial (3-Year)	120 hours	20 hours	4 hours	96 hours in Technical subjects
New York	New York State Board for Public Accountancy	Annual (Choice of 2 rules)	40 hours (or 24 in 1 field)	40 hours (or 24 hours)	4 hours (NY-specific, every 3 years)	N/A
North Carolina	North Carolina State Board of CPA Examiners	Annual	40 hours	40 hours	N/A (Ethics is a one-time initial requirement)	16 hours in A&A or Tax
North Dakota	North Dakota State Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	3 hours	N/A
Ohio	Accountancy Board of Ohio	Triennial (3-Year)	120 hours	20 hours	3 hours (OH-specific)	N/A
Oklahoma	Oklahoma Accountancy Board	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
Oregon	Oregon Board of Accountancy	Triennial (3-Year)	80 hours	20 hours	4 hours	N/A
Pennsylvania	Pennsylvania Board of Accountancy	Biennial (2-Year)	80 hours	30 hours	4 hours	N/A
Puerto Rico	Junta Examinadora de Contadores Públicos Autorizados de Puerto Rico
Rhode Island	Rhode Island Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	3 hours	N/A
South Carolina	South Carolina Board of Accountancy	Annual	40 hours	40 hours	6 hours (every 3 years)	N/A
South Dakota	South Dakota Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
Tennessee	Tennessee State Board of Accountancy	Biennial (2-Year)	80 hours	20 hours	2 hours	N/A
Texas	Texas State Board of Public Accountancy (TSBPA)	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
Utah	Utah Board of Accountancy	Biennial (2-Year)	80 hours	None	4 hours	N/A
Vermont	Vermont Board of Public Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	8 hours in A&A
Virgin Islands	Virgin Islands Board of Public Accountancy
Virginia	Virginia Board of Accountancy (VBOA)	Triennial (3-Year)	120 hours	20 hours	2 hours (VA-specific)	N/A
Washington	Washington State Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	4 hours	N/A
West Virginia	West Virginia Board of Accountancy	Triennial (3-Year)	120 hours	20 hours	6 hours	N/A
Wisconsin	Wisconsin Accounting Examining Board	Triennial (3-Year)	80 hours	None	3 hours	N/A
Wyoming	Wyoming Board of Certified Public Accountants	Biennial (2-Year)	80 hours	20 hours	4 hours	N/A