Colorado CPE Requirements

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The Colorado Board of Accountancy CPE requirements are noted below.

What is the Colorado License Renewal Deadline?

Related Courses

Ethics for Colorado

By November 30th on odd-numbered years

What is the Colorado CPE Reporting Period?

On odd-numbered years, through December 31

What are the Colorado CPE Requirements?

80 hours are required for the two-year period.

Personal development courses are limited to 20% of the total.

Up to 50% of the CPE requirement can come from the preparation of published articles and books, as well as from instruction activities.

Learning activities that do not maintain and/or improve professional competence as a CPA will not count for credit.

What is the Colorado Ethics Requirement?

Four hours of CPE must be in ethics, of which two hours may be in Colorado Rules and Regulation (CR&R). CR&R courses must cover current Colorado Revised Statutes and Board Rules. A CR&R course must address all provisions of the applicable Colorado Revised Statutes, Board Rules, and Board Policies. Satisfactory CR&R course presentations need not be limited to two hours, however, CR&R course credit hours granted in excess of two hours will not be considered CR&R or Ethics CPE, but the excess hours will count as Specialized Knowledge and Applications as defined in the NASBA CPE Fields of Study.

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

What Areas of Study Are Allowed for Colorado CPAs?

Acceptable subjects for CPE courses are defined in the NASBA CPE fields of study.

Allowable Colorado Course Providers

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

Colorado CPE Rule Reference

Rule 1.7

Colorado Board of Accountancy Address

1560 Broadway, Suite 1350
Denver, CO 80202
Office: 303-894-7800
www.dpo.colorado.gov/Accountancy

California CPE Requirements

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The California Board of Accountancy CPE requirements are noted below.

What is the California License Renewal Deadline?

On the last day of birth month in either an odd or even year, matching the odd or even year of birth

What is the California CPE Reporting Period?

Once every two years, on the last day of birth month in either an odd or even year, matching the odd or even year of birth

What are the California CPE Requirements?

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

A minimum of 20 hours are required in each year.

A minimum of 40 hours are required in technical subjects in each two-year period.

A minimum of 12 hours are required each year in technical subjects.

There is a cap of 50% of total hours on non-technical areas, such as communication skills, word processing, sales and marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.

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

The credit for services as a lecturer is capped at 50% of the total hours; an instructor can only claim credit for a repeat presentation if the underlying presentation material has been changed substantially.

The Board does not accept courses completed in the areas of personal growth, self-realization, spirituality, personal health, sports and recreation, foreign languages and cultures, etc.

What are the California CPE Subject Requirements?

Government Auditing

If the CPA engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, then 24 hours of government CPE are required.

Accounting and Auditing

If the CPA 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 accounting and auditing are required.

Preparation Engagement

If the CPA only performed preparation engagements as their highest level of service, then eight hours relating to preparation engagements or account and auditing are required.

Fraud

For those subject to the preceding three areas, an additional four hours of fraud related to the detection and/or reporting of fraud in financial statements is required. This is part of the 80 total hours required, but is not part of the 24-hour accounting and auditing, or government requirement.

Technical

At least 40 hours (50%) must be in technical subject areas, such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics courses, computer and information technology (not including word processing) and specialized industry or government practices related to to public accounting skills.

What is the California Ethics Requirement?

At least four hours of ethics are required in each two-year period. A Board-approved, two-hour regulatory review course with a minimum score of 90% must be completed every six years.

Note: The AccountingTools Ethics for California course fulfills the biennial four-hour requirement, while the AccountingTools California CPA Regulatory Review course fulfills the two-hour regulatory review requirement.

Allowable California Course Providers

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

California CPE Rule Reference

Title 16, Article 12

California Board of Accountancy Address

2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833-3291
Office: 916-263-3680
www.dca.ca.gov/cba

Arkansas CPE Requirements

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

What is the Arkansas License Renewal Deadline?

Related Courses

Ethics for Arkansas

Annually, by December 31

What is the Arkansas CPE Reporting Period?

Annually, by December 31

What are the Arkansas CPE Requirements?

Complete 40 hours within the past 12 months, or you can use 120 hours in the past three years if deficient in the current year.

Complete at least 40% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

License holders engaged in any attest or compilation function shall complete at least 20% of the required hours in the subject areas of attest and accounting theory/practice.

The credit for service as a lecturer is equal to twice the number of actual hours of the lecture, which covers preparation and presentation time for each program offered.

Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures and other subjects which will not contribute directly to the professional competence of the licensee.

What is the Arkansas Ethics Requirement?

License holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license. Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.
Note: The AccountingTools Ethics for Arkansas course fulfills these requirements.

What Areas of Study Are Allowed for Arkansas CPAs?

The Board states in its rules, “CPE credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of participants. The responsibility for substantiating that a particular program meets the requirements of this paragraph rests solely upon the licensee.”

Allowable Arkansas Course Providers

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

Arkansas CPE Reciprocity

For a holder of an active CPA license in multiple jurisdictions, continuing education courses accepted by the jurisdiction of residence will be accepted.

Arkansas CPE Rule Reference

Rule 13

Arkansas Board of Accountancy Address

900 W. Capitol Avenue, Ste. 400
Little Rock, AR 72201
Office: 501-682-1520
asbpa.arkansas.gov

Arizona CPE Requirements

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The Arizona State Board of Accountancy CPE requirements are as noted below.

What is the Arizona License Renewal Deadline?

Related Courses

Ethics for Arizona

Every other year, by the last business day of the CPA’s birth month. A registrant born in an even-numbered year shall register in each even-numbered year, while those born in odd-numbered years shall register in each odd-numbered year.

What is the Arizona CPE Reporting Period?

Every other year, by the first day of the month following the CPA’s birth month.

What are the Arizona CPE Requirements?

Complete 80 hours of CPE.

A minimum of 16 of these hours must be in classroom or live/interactive webinars (which means that self-study credits are capped at 64 hours per reporting period).

A minimum of 40 of these hours must be in accounting, auditing, taxation, business law, or consulting services of which a minimum of 16 hours must be in the subject areas of accounting, auditing, or taxation.

Up to 20 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. The maximum credit allowed in aggregate for writing and lecturing is 40 hours.

The credit for service as a lecturer is the preparation and presentation time, where the preparation time cannot exceed the presentation time; no additional credit is allowed for repeating a lecture.

A maximum of 20 hours of CPE can be earned during each renewal period by completing introductory computer related courses.

There is a cap of four hours per reporting period for nano learning credits.

What is the Arizona Ethics Requirement?

Complete four hours of ethics, which includes at least one hour each of the following:

  • Ethics related to the practice of accounting, including the American Institute of Certified Public Accountants Professional Code of Conduct

  • The Arizona State Board of Accountancy statutes and administrative rules

Note: The AccountingTools Ethics for Arizona course covers both of these requirements.

What Areas of Study Are Allowed for Arizona CPAs?

The Board states in its rules, “CPE credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of participants.”

Allowable Arizona Course Providers

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

Arizona CPE Reciprocity

A non-resident registrant seeking renewal of their Arizona CPA certificate shall be determined to have met this state’s CPE requirements by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the registrant’s principal place of business is located. Non-resident applicants for renewal shall demonstrate compliance with the CPE requirements of the jurisdiction in which the registrant’s principal place of business is located by signing a statement to that effect on the renewal application of this state.

Arizona CPE Rule Reference

R4-1-453

Arizona Board of Accountancy Address

100 N. 15th Avenue, Suite 165
Phoenix, AZ 85007
Office: 602-364-0804
www.azaccountancy.gov

Alaska CPE Requirements

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

What is the Alaska License Renewal Deadline?

Related Courses

Ethics for Alaska

All licenses expire on December 31 of odd-numbered years regardless of when first issued

What is the Alaska CPE Reporting Period?

Every two years, from January 1 to December 31

What are the Alaska CPE Requirements?

80 hours are required every two years.

At least 20 hours are required in each year.

Up to 20 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer equals the presentation and preparation time, where preparation time is restricted to two times the presentation time. Credit is only allowed for repeat instruction when the material has been substantially changed.

What is the Alaska Ethics Requirement?

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

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

What Areas of Study are Allowed for Alaska CPAs?

The Board states in its rules, “In order to be approved by the board, a subject must contribute directly to the professional competence of a person licensed to practice as a certified public accountant.” In short, the Board does not specify acceptable areas of study.

Allowable Alaska Course Providers

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

Alaska CPE Rule Reference

12 AAC Sections 300 to 440

Alaska Board of Accountancy Address

550 West 7th Avenue, Ste. 1500
Anchorage, AK 99501
Office: 907-269-4712
www.commerce.alaska.gov/web/cbpl/ProfessionalLicensing/BoardofPublicAccountancy.aspx

Alabama CPE Requirements

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

What is the Alabama License Renewal Deadline?

Related Courses

Ethics for Alabama

Annually, by September 30

What is the Alabama CPE Reporting Period?

Annually, from October 1 to September 30

What are the Alabama CPE Requirements?

40 hours of CPE are required for each fiscal year.

At least eight hours of the courses taken must be in accounting and auditing.

Up to 12 hours can be in behavioral/personal development courses.

Nano learning courses are capped at 10 CPE hours.

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 twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture.

How Many Self Study Credit Hours Can an Alabama CPA Take?

There is no cap on the number of hours that can be earned through self-study courses.

What is the Alabama Ethics Requirement?

At least two hours must be earned in a qualifying ethics course.

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

What Areas of Study are Allowed for Alabama CPAs?

The Board states in its rules, “The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education CPE is that it be a formal program of learning which contributes directly to the professional competence of a person who is required by Section 30-X-5-.01 to meet the Board’s CPE requirements. It is left up to each individual to determine the course of study to be pursued, provided that the course of study meets all applicable CPE requirements. For example, the individual in public practice may study accounting and auditing, tax, or other topics concerning their practice; individuals in government may study government related topics; and individuals in business or industry may study topics related directly to their specific business or industry.”

Allowable Alabama Course Providers

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

Alabama CPE Reciprocity

A non-resident licensee seeking renewal of an annual permit in Alabama shall be deemed to have met its CPE requirements by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal office is located.

Alabama CPE Rule Reference

30-X-5

Alabama Board of Accountancy Address

P.O. Box 300375
Montgomery, AL 36130-0375
Office: 334-242-5700
www.asbpa.alabama.gov

Wyoming CPE Requirements

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The Wyoming Board of Certified Public Accountants CPE requirements are noted below.

What is the Wyoming License Renewal Deadline?

Related Courses

Ethics for Wyoming

Annually, by December 31

What is the Wyoming CPE Reporting Period?

On a three-year rolling basis, from January 1 to December 31

What are the Wyoming CPE Requirements?

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

A minimum of 80 hours are required in technical subjects, which include accounting and auditing, business law, administrative practice, regulatory ethics, business management and organization, finance, management advisory services, marketing, economics, specialized knowledge and applications, statistics, taxes, computer science and software design.

A maximum of 40 hours are allowed in non-technical subjects, which include behavioral ethics, communication, personal development, personnel and human resources.

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

What is the Wyoming Ethics Requirement?

Must complete a four-hour ethics course that has been approved by the Board.

What Areas of Study are Allowed for Wyoming CPAs?

A Continuing Professional Education (CPE) program qualifies as acceptable continuing education if it is a formal program of learning that contributes directly to the professional competence of a certificate holder in the practice of accounting as a CPA.

Allowable Wyoming Course Providers

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

Wyoming CPE Reciprocity

A non-resident licensee seeking renewal of an annual permit in Wyoming shall be deemed to have met its CPE requirements by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal office is located.

Wyoming CPE Rule Reference

Chapter 5

Wyoming Board of Accountancy Address

325 West 18th Street, Suite 4 
Cheyenne, WY 82002
Phone: 307-777-7551
cpaboard.state.wy.us

Wisconsin CPE Requirements

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The Wisconsin Accounting Examining Board CPE requirements are noted below.

What is the Wisconsin License Renewal Deadline?

Related Courses

Ethics for Wisconsin

December 14th of every odd-numbered year

What is the Wisconsin CPE Reporting Period?

Every two years, from December 15 to December 14

What are the Wisconsin CPE Requirements?

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

At least 20 hours of CPE are required in each year of the reporting period.

At least 40 hours of CPE in each two-year reporting period must be from formal learning programs.

The credit for service as a lecturer is capped at three times the number of actual hours of class time.

What is the Wisconsin Ethics Requirement?

Must complete three hours of ethics in each two-year reporting period.

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

What Areas of Study Are Allowed for Wisconsin CPAs?

The Board has not specifically defined any areas of study.

Allowable Wisconsin Course Providers

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

Wisconsin CPE Reciprocity

A non-resident licensee can meet the Wisconsin CPE requirements by being in compliance with the requirements of the jurisdiction in which the other license is held.

Wisconsin Board of Accountancy Address

1400 East Washington Avenue
Madison, WI 53703
Phone: 608-266-2112
dsps.wi.gov/Pages/Professions/Accountant

West Virginia CPE Requirements

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The West Virginia Board of Accountancy CPE requirements are noted below:

What is the West Virginia License Renewal Deadline?

Related Courses

Ethics for West Virginia

Every year, by June 30

What is the West Virginia CPE Reporting Period?

Every three years, from January 1 to December 31

What are the West Virginia CPE Requirements?

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

At least 20 hours of CPE are required in each year of the reporting period.

The credit for service as a lecturer is capped at 60 hours per course per year; no additional credit is allowed for repeating a lecture.

What is the West Virginia Ethics Requirement?

Must complete a four hour ethics course in each three-year reporting period.

Note: The AccountingTools Ethics for West Virginia course fulfills these requirements.

What Areas of Study are Allowed for West Virginia CPAs?

The Board has adopted the areas of study itemized by NASBA.

Allowable West Virginia Course Providers

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

West Virginia CPE Reciprocity

A non-resident licensee can meet the West Virginia CPE requirements by demonstrating to the Board that they meet the requirements of their state of residence, as long as that state has CPE standards that are substantially equivalent to those of West Virginia.

West Virginia CPE Rule Reference

Section 1-1-7

West Virginia Board of Accountancy Address

405 Capitol Street, Suite 908
Charleston,  WV 25301-1744
Phone: 304-558-3557
www.boa.wv.gov

Washington CPE Requirements

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

What is the Washington License Renewal Deadline?

Related Courses

Ethics for Washington

Every three years, by April 30

What is the Washington CPE Reporting Period?

Every three years, from January 1 to December 31

What are the Washington CPE Requirements?

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

At least 20 hours of CPE are required in each year of the reporting period.

No more than 60 hours of CPE are allowed in non-technical subjects in each three-year reporting period.

Up to 12 hours can be in nano learning courses in each three-year reporting period.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books, or service on the Board of Accountancy’s committees.

What is the Washington Ethics Requirement?

Must complete a four hour Board-approved course in each three-year reporting period.

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

What Areas of Study are Allowed for Washington CPAs?

Technical subjects include the following: auditing, compilation and review of financial statements, financial statement preparation and disclosures, attestation standards and procedures, projection and forecast standards or procedures, accounting and auditing, management advisory services, personal financial planning, taxation, management information systems, budgeting and cost analysis, asset management, professional ethics, specialized areas of industry, human resources management, economics, business law, mathematics, business management and organization, general computer skills, and negotiation or dispute resolution courses.

Non-technical subjects include the following: communication skills, interpersonal management skills, leadership and personal development skills, client and public relations, practice development, motivational and behavioral courses, speed reading, and memory building.

Allowable Washington Course Providers

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

Washington CPE Reciprocity

A non-resident licensee can meet Washington’s CPE requirements by meeting the requirements of the state of his or her principal place of business.

Washington CPE Rule Reference

18.04.215

Washington Board of Accountancy Address

PO Box 9131
Olympia WA 98507
Phone: (360) 753-2586
www.acb.wa.gov

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.

What Areas of Study are Allowed for Virginia CPAs?

The Board does not specify any areas of study.

Allowable Virginia Course Providers

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

Virginia CPE Reciprocity

A non-resident licensee can meet the state’s CPE requirements by meeting the CPE requirements of the state in which he or she has a principal place of business. The state’s requirements must include an ethics requirement in order to qualify.

Virginia CPE Rule Reference

Section 90

Virginia Board of Accountancy Address

9960 Mayland Drive, Suite 402
Henrico, VA 23233
Phone: 804-367-8505
www.boa.virginia.gov

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.

What Areas of Study are Allowed for Vermont CPAs?

Acceptable programs may deal with the following general subject areas: (1) accounting and auditing; (2) taxation; (3) management; (4) information technology; (5) ethics; (6) mathematics, statistics, probability and quantitative applications in business; (7) economics; (8) business law; (9) functional fields of business, including finance, production, marketing, personnel relations, and business management and organization; and (10) specialized areas of industry (film industry, real estate, farming, etc.).

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

Vermont Board of Accountancy Address

89 Main Street, 3rd Floor
Montpelier, VT 05620-3402
Phone: 802-828-2373
sos.vermont.gov/accountancy