Virginia CPE Requirements

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The Virginia Board of Accountancy CPE requirements are noted below.

What is the Virginia License Renewal Deadline?

Related Courses

Ethics for Virginia

Annually, by June 30

What is the Virginia CPE Reporting Period?

Every three years, from January 1 to December 31

What are the Virginia CPE Requirements?

120 hours are required in each rolling three-year reporting period.

At least 20 hours of CPE are required per year.

Any CPA who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services must take eight hours per year of attest, compilation, or financial statement preparation services courses.

The credit for service as a lecturer is equal to the presentation and preparation time; no additional credit is allowed unless there are substantial changes to the presentation materials.

What is the Virginia Ethics Requirement?

At least two hours must be earned each year using an ethics course that conforms to the requirements prescribed by the Board. The Board must have approved this course in advance.

Note: The AccountingTools Ethics for Virginia course fulfills this requirement.

Allowable Virginia Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Virginia CPE Rule Reference

Section 90

Vermont CPE Requirements

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The Vermont Board of Public Accountancy CPE requirements are noted below.

What is the Vermont License Renewal Deadline?

Related Courses

Ethics for Vermont

Every other odd-numbered year, on July 31

What is the Vermont CPE Reporting Period?

Two years, end on the next odd-numbered year, from August 1 to July 31

What are the Vermont CPE Requirements?

80 hours are required for each two-year reporting period.

At least eight hours must be in accounting and auditing in each two-year reporting period.

One can carry forward 10 excess hours into the next reporting period, but cannot be used to satisfy the accounting and auditing or ethics requirements.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is the preparation and presentation time, where preparation time is capped at twice the presentation time; no additional credit is allowed for repeating a lecture.

What is the Vermont Ethics Requirement?

Four hours of ethics CPE every two years.

Note: The AccountingTools Ethics for Vermont course fulfills these requirements.

Allowable Vermont Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Vermont CPE Rule Reference

Part 9.1

Utah CPE Requirements

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The Utah Board of Accountancy CPE requirements are noted below.

What is the Utah License Renewal Deadline?

Related Courses

Ethics for Utah

By December 31, on even-numbered years

What is the Utah CPE Reporting Period?

Every other year ending on even-numbered years, from January 1 to December 31

What are the Utah CPE Requirements?

80 hours are required for every two-year reporting period.

The Board determines the amount of credit that will be awarded for published works.

The credit for service as a lecturer is capped at twice the lecture length, plus the length of the actual lecture.

What is the Utah Ethics Requirement?

Must include one hour covering the Utah CPA Licensing Act, plus three more hours that must cover one of the following: the AICPA Professional Code of Conduct, case-based instruction focusing on real-world situational learning, ethical dilemmas faced by accounting professionals, or business ethics.

Note: The AccountingTools Ethics for Utah course fulfills these requirements.

Allowable Utah Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Utah CPE Rule Reference

Section 304

Texas CPE Requirements

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The Texas State Board of Public Accountancy CPE requirements are noted below.

What is the Texas License Renewal Deadline?

Related Courses

Ethics for Texas

Annually, by the last day of one’s birth month

What is the Texas CPE Reporting Period?

Every three years, ending on the last day of one’s birth month

What are the Texas CPE Requirements?

120 hours are required for each rolling three-year reporting period.

A minimum of 20 hours are required in each year.

No more than 50% of the CPE requirement can come from non-technical courses.

Up to 50% of the CPE requirement can come from nano courses.

Up to 10 hours of the CPE requirement per year can come from the preparation of published articles and books.

Up to 50% of the CPE requirement in each three-year reporting period can come from the successful completion of a certification program, such as Certified Internal Auditor or Certified Financial Planner.

The credit for service as a lecturer is equal to three times the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless the material has changed substantially.

What is the Texas Ethics Requirement?

A licensee must take a four CPE credit ethics course every two years, which has been approved by the Board.

Note: The AccountingTools Ethics for Texas course fulfills this requirement.

Allowable Texas Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Texas CPE Rule Reference

Chapter 523

Tennessee CPE Requirements

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The Tennessee State Board of Accountancy CPE requirements are noted below.

What is the Tennessee License Renewal Deadline?

By December 31 on even-numbered years, for those with an even license number.
By December 31 on odd-numbered years, for those with an odd license number.

What is the Tennessee CPE Reporting Period?

Every other year, from January 1 to December 31, ending on even-numbered years for those with an even license number, and ending on odd-numbered years for those with an odd license number.

What are the Tennessee CPE Requirements?

80 hours are required for each two-year reporting period.

A minimum of 20 hours must be completed in any year.

At least 40 hours in technical subjects must be completed in each two-year period. This includes accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics or taxes.

If engaged in attest activities, then at least 20 of the 40 technical hours must be in accounting and auditing.

If providing expert witness testimony, then must take 20 hours in the area in which the court deems you to be an expert.

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is up to three times the amount of instruction time.

What is the Tennessee Ethics Requirement?

Two hours per two-year reporting period in a Board-approved ethics course.

Allowable Tennessee Course Providers

The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered sponsor with NASBA-QAS.
Go to AccountingTools Courses

Tennessee CPE Rule Reference

Rule 0020-05

South Dakota CPE Requirements

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The South Dakota Board of Accountancy CPE requirements are noted below.

What is the South Dakota License Renewal Deadline?

Related Courses

Ethics for South Dakota

Annually, by July 31

What is the South Dakota CPE Reporting Period?

Every three years, from July 1 to June 30

What are the South Dakota CPE Requirements?

120 hours are required every three years.

A minimum of 20 hours is required per year.

No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is divided into preparation and presentation time. Preparation time is capped at twice the credit granted to class participants.

What is the South Dakota Ethics Requirement?

None

Allowable South Dakota Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

South Dakota CPE Rule Reference

Section 20:75:04

South Carolina CPE Requirements

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The South Carolina Board of Accountancy CPE requirements are noted below.

What is the South Carolina License Renewal Deadline?

Annually, by January 31

What is the South Carolina CPE Reporting Period?

Annually, from January 1 to December 31

What are the South Carolina CPE Requirements?

40 hours required for each year.

No more than 12 hours of CPE can be taken in any one day.

You may carry over up to 20 hours of CPE each year. However, licensees who are in Retired status may carry over only 10 hours.

The credit for service as a lecturer is equal to twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture.

What is the South Carolina Ethics Requirement?

Two hours of ethics are required in each reporting period.

Allowable South Carolina Course Providers

The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered sponsor with NASBA-QAS.
Go to AccountingTools Courses

South Carolina CPE Rule Reference

Section 40-2-250

Rhode Island CPE Requirements

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The Rhode Island Board of Accountancy CPE requirements are noted below.

What is the Rhode Island License Renewal Deadline?

Related Courses

Ethics for Rhode Island

Every three years, by June 30

What is the Rhode Island CPE Reporting Period?

Every three years, from July 1 to June 30

What are the Rhode Island CPE Requirements?

120 hours are required every three years.

A maximum of 24 hours in personal development and marketing is allowed in each three-year reporting period.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books in each three-year reporting period.

The maximum credit for service as a lecturer is 60 hours over three years.

What is the Rhode Island Ethics Requirement?

At least six hours in ethics topics in each three-year reporting period.

Note: The AccountingTools Ethics for Rhode Island course fulfills these requirements.

Allowable Rhode Island Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Rhode Island CPE Rule Reference

Section 1.8

Puerto Rico CPE Requirements

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The Puerto Rico Board of Accountancy CPE requirements are noted below.

What is the Puerto Rico License Renewal Deadline?

Every three years, on July 31

What is the Puerto Rico CPE Reporting Period?

Every three years, from August 1 to July 31

What are the Puerto Rico CPE Requirements?

120 hours required for every three-year period.

For CPAs in public practice, at least 40 hours in accounting, auditing, and tax, of which 28 hours must be in accounting and auditing and 12 in tax, or 28 hours in tax and 12 hours in accounting and auditing.

No more than 24 hours can be reported for courses in communications, behavioral sciences, public relations and the sale of securities.

Self-study is capped at 50% of the total hours required.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books.

There is a daily limit of 10 CPE hours per calendar day.

What is the Puerto Rico Ethics Requirement?

At least three hours of ethics must be earned in each three-year reporting period.

Allowable Puerto Rico Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Puerto Rico CPE Rule Reference

Regulation 8381

Pennsylvania CPE Requirements

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The Pennsylvania State Board of Accountancy CPE requirements are noted below.

What is the Pennsylvania License Renewal Deadline?

Related Courses

Ethics for Pennsylvania

By December 31 on odd-numbered years

What is the Pennsylvania CPE Reporting Period?

Every other year ending on odd-numbered years, January 1 to December 31

What are the Pennsylvania CPE Requirements?

80 hours every two years.

Minimum of 20 hours per year.

24 hours of accounting and auditing courses, if engaged in attest activities.

The maximum allowable amount of self-study CPE is 40 hours every two years.

Up to 40 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at 40 hours per cycle; no additional credit is allowed for repeating a lecture unless the material has changed significantly.

What is the Pennsylvania Ethics Requirement?

At least four hours of ethics in each renewal period.

Note: The AccountingTools Ethics for Pennsylvania course fulfills these requirements.

Allowable Pennsylvania Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Pennsylvania CPE Rule Reference

Section 11.61

Oregon CPE Requirements

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The Oregon Board of Accountancy CPE requirements are noted below.

What is the Oregon License Renewal Deadline?

Related Courses

Ethics for Oregon

Every other year, with odd-numbered licenses on June 30 of odd-numbered years.

Every other year, with even-numbered licenses on June 30 of even-numbered years.

What is the Oregon CPE Reporting Period?

Every other year, from July 1 to June 30 of the expiration year

What are the Oregon CPE Requirements?

80 hours within each two-year period.

Must complete at least 24 hours of CPE in each calendar year.

The maximum carryforward of CPE hours taken to the next reporting period is 20 hours.

Credit for programs in non-technical subjects is limited to 16 CPE hours.

The credit for service as a lecturer is the presentation time plus up to twice that amount for preparation; no additional credit is allowed for repeating a lecture. The combined lecture and authorship credit is capped at half of the total CPE requirement.

Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period.

What is the Oregon Ethics Requirement?

At least four hours of professional conduct and ethics within each two-year reporting period.

Note: The AccountingTools Ethics for Oregon course fulfills these requirements.

Allowable Oregon Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Oregon CPE Rule Reference

Section 10:15-30-1

Oklahoma CPE Requirements

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The Oklahoma Accountancy Board CPE requirements are noted below.

What is the Oklahoma License Renewal Deadline?

Related Courses

Ethics for Oklahoma

Annually, by birth month

What is the Oklahoma CPE Reporting Period?

Annually, from January 1 to December 31

What are the Oklahoma CPE Requirements?

120 hours over a rolling three-year period.

Complete at least 20 hours of CPE in each calendar year.

If a CPA’s main area of employment is industry and he or she holds a permit to practice, at least 72 hours of the 120-hour requirement within a rolling three-year period shall be in subjects related to the practice of public accounting and shall earn a minimum of eight hours in the areas of taxation, accounting or assurance per calendar year.

CPAs who are actively involved in the supervision or review of compilation engagements must complete four hours of compilations-only activities annually or be enrolled in a Board-approved peer review program.

The credit for service as a lecturer is equal to twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture.

What is the Oklahoma Ethics Requirement?

At least four hours of professional ethics within each rolling three-year period.

Note: The AccountingTools Ethics for Oklahoma course fulfills these requirements.

Allowable Oklahoma Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Oklahoma CPE Rule Reference

Section 10:15-30-1

Ohio CPE Requirements

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The Accountancy Board of Ohio CPE requirements are noted below.

What is the Ohio License Renewal Deadline?

Related Courses

Ethics for Ohio

Every three years, on December 31

What is the Ohio CPE Reporting Period?

Every three years, from January 1 to December 31

What are the Ohio CPE Requirements?

120 hours of CPE every three years.

At least 20 hours of CPE per year.

One who performs accounting, auditing, assurance or attestation engagements, preparing any financial report, or signing any financial report shall complete at least 24 CPE hours in the fields of accounting, auditing, or attestation standards during the three-year reporting period specific to the types of services being provided.

One who performs tax work on any engagement, preparing any tax return, or signing any tax return as a CPA or public accountant shall complete at least 24 CPE hours in the field of taxation during the three-year reporting period specific to the types of services being provided.

CPE credit awarded for passing major professional examinations that have been approved by the executive director is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of forty credits per session.

The executive director shall evaluate continuing education credit claimed for publications or other special learning activities.

The credit for service as a lecturer is equal to three times the number of actual hours of the lecture, and is capped at 90 credits per reporting period.

What is the Ohio Ethics Requirement?

At least three hours must be earned in professional standards and responsibilities, which must be pre-approved by the Board.

Note: The AccountingTools Ethics for Ohio course fulfills these requirements.

Allowable Ohio Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Ohio CPE Rule Reference

Section 4701.15

North Dakota CPE Requirements

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The North Dakota State Board of Accountancy CPE requirements are noted below.

What is the North Dakota License Renewal Deadline?

Related Courses

Ethics for North Dakota

Annually, by July 31

What is the North Dakota CPE Reporting Period?

Annually, from July 1 to June 30

What are the North Dakota CPE Requirements?

120 hours for the three preceding reporting periods.

A minimum of 20 hours per year.

The credit for service as a lecturer is equal to twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture.

What is the North Dakota Ethics Requirement?

At least six hours of ethics training is required for the three-year reporting period.

Note: The AccountingTools Ethics for North Dakota course fulfills these requirements.

Allowable North Dakota Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

North Dakota CPE Rule Reference

Article 3-03

North Carolina CPE Requirements

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The North Carolina State Board of CPA Examiners CPE requirements are noted below.

What is the North Carolina License Renewal Deadline?

Related Courses

Ethics for North Carolina

Annually, by June 30

What is the North Carolina CPE Reporting Period?

Annually, from January 1 to December 31

What are the North Carolina CPE Requirements?

2,000 minutes of CPE are required per year.

Up to 1,000 minutes of CPE can be carried over from one reporting period to the next, though carried minutes cannot be used to fulfill the ethics requirement.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is limited to 50% of the total credit hours; credit is limited to the preparation and presentation time.

What is the North Carolina Ethics Requirement?

At least 50 minutes of behavioral or professional ethics or conduct per year, from a sponsor registered with NASBA.

Note: The AccountingTools Ethics for North Carolina course fulfills these requirements.

Allowable North Carolina Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

North Carolina CPE Rule Reference

Subchapter o8G

New York CPE Requirements

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The New York State Board for Public Accountancy CPE requirements are noted below.

What is the New York License Renewal Deadline?

Once every three years, based on the date of issuance.

What is the New York CPE Reporting Period?

Annually, from January 1 to December 31.

What are the New York CPE Requirements?

40 hours of CPE completed in each calendar year in any of the recognized subject areas, or 24 hours if concentrated in one of the recognized subject areas. The approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and other areas related to the practice of accounting that are acceptable to the Board.

Anyone who supervises attest or compilation services, or who signs the accountant’s report on financial statements, is required to complete a minimum of 40 hours of CPE in accounting, auditing, and/or attest subjects during the three years preceding the performance of these services.

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is limited to 50% of total CPE hours.

What is the New York Ethics Requirement?

At least four hours of professional ethics during the three-year period prior to the license expiration date. These hours may be counted toward one’s annual CPE requirement. The course must be from a CPE provider whose course is registered with the state of New York.

Allowable New York Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

New York CPE Rule Reference

Section 70.9

New Mexico CPE Requirements

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The New Mexico Public Accountancy Board CPE requirements are as follows:

What is the New Mexico License Renewal Deadline?

Related Courses

Ethics for New Mexico

Annually, at the end of one’s birth month

What is the New Mexico CPE Reporting Period?

A three-year rolling period, from the first day of the month following one’s birth month to the last day of one’s birth month

What are the New Mexico CPE Requirements?

120 hours are required for each three-year period.

At least 20 hours are required for each year.

At least 24 hours of the CPE requirement must be taken outside of one’s firm.

At lease 96 hours of the CPE requirement in technical subjects, which include auditing, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the Board.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books, as well as from course instruction.

What is the New Mexico Ethics Requirement?

At least four hours must be earned in an ethics subject in each three-year reporting period.

Note: The AccountingTools Ethics for New Mexico course fulfills these requirements.

Allowable New Mexico Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

New Mexico CPE Rule Reference

Section 16.60.3.15

New Jersey CPE Requirements

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The New Jersey State Board of Accountancy CPE requirements are as follows:

What is the New Jersey License Renewal Deadline?

Every three years, by December 31

What is the New Jersey CPE Reporting Period?

Every three years, from January 1 to December 31

What are the New Jersey CPE Requirements?

120 hours are required for each three-year reporting period.

At least 20 hours per year.

Must include at least 24 credits in the areas of accounting or auditing, which may include review and compilation, for licensees who are engaged in the practice of public accountancy.

Must include at least 60 hours in technical subjects.

Up to 30 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at 60 hours.

What is the New Jersey Ethics Requirement?

Must include four hours of the required 120 hours in the New Jersey law and ethics course.

Allowable New Jersey Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

New Jersey CPE Rule Reference

Subchapter 6

New Hampshire CPE Requirements

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The New Hampshire Board of Accountancy CPE requirements are as follows:

What is the New Hampshire License Renewal Deadline?

Related Courses

Ethics for New Hampshire

Once every three years, on June 30

What is the New Hampshire CPE Reporting Period?

Once every three years, from July 1 to June 30

What are the New Hampshire CPE Requirements?

120 hours every three years.

At least 20 hours per year; carryover hours do not apply to this total.

Up to 60 hours of CPE in excess of the required 120 hours may be carried over to the next succeeding triennial period.

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is equal to half of the total required hours.

What is the New Hampshire Ethics Requirement?

At least four hours of ethics must be earned every three years.

Note: The AccountingTools Ethics for New Hampshire course fulfills these requirements.

Allowable New Hampshire Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

New Hampshire CPE Rule Reference

Chapter AC 400

Nevada CPE Requirements

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The Nevada State Board of Accountancy CPE requirements are noted below.

What is the Nevada License Renewal Deadline?

Related Courses

Ethics for Nevada

Annually, by December 31

What is the Nevada CPE Reporting Period?

Every two years, from January 1 to December 31

What are the Nevada CPE Requirements?

80 hours of CPE are required every two years.

At least 40 hours must be taken in each year.

If you participated in any audit, review, full disclosure compilation or attestation in the past 12 months, you must complete 8 hours in CPE that focuses on accounting and auditing.

The credit for service as a lecturer is equal to the preparation time and presentation time, where preparation time is capped at twice the presentation time.

What is the Nevada Ethics Requirement?

At least four hours of ethics training must be completed every two years.

Note: The AccountingTools Ethics for Nevada course fulfills this requirement.

Allowable Nevada Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Nevada CPE Rule Reference

NRS 628