Missouri CPE Requirements

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

What is the Missouri License Renewal Deadline?

Related Courses

Ethics for Missouri

Every other year, by September 30

What is the Missouri CPE Reporting Period?

Annually, from January 1 to December 31

What are the Missouri CPE Requirements?

At least 40 hours of CPE are required per calendar year, of which two hours must be in ethics.

There is a 90-day grace period in which to complete the annual CPE requirement.

Up to two hours of the CPE requirement per reporting period can come from the preparation of published articles and books.

The credit for service as a lecturer is equal to the presentation and presentation time, which is capped at twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless it has been substantially altered.

What is the Missouri Ethics Requirement?

Two hours per year of ethics training are required.

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

Allowable Missouri Course Providers

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

Missouri CPE Rule Reference

20 CSR 2010-4

Mississippi CPE Requirements

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

What is the Mississippi License Renewal Deadline?

Related Courses

Ethics for Mississippi

Annually, by December 31

What is the Mississippi CPE Reporting Period?

Annually, from July 1 to June 30

What are the Mississippi CPE Requirements?

40 hours of CPE are required for each year.

Excess hours earned up to a maximum of 20 CPE hours may be carried over and applied to the CPE requirement for the immediately following one year compliance period.

No more than 20 hours of CPE credit for personal development courses may be claimed in a CPE compliance year.

You can apply to the Board for CPE credit relating to the preparation of published articles and books.

The credit for service as a lecturer matches the preparation time and is capped at twice the number of actual hours of the lecture; no credit is allowed for repeats.

What is the Mississippi Ethics Requirement?

At least four hours in ethics every three years, with the course material in professional conduct and public accountancy law and regulations, and at least one of these hours for Mississippi Public Accountancy Law and Regulations.

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

Allowable Mississippi Course Providers

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

Mississippi CPE Rule Reference

Part 1, Chapter 4

Minnesota CPE Requirements

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The Minnesota State Board of Accountancy CPE requirements are noted below:

What is the Minnesota License Renewal Deadline?

Related Courses

Ethics for Minnesota

Annually, by December 31

What is the Minnesota CPE Reporting Period?

Every three years for the period July 1 to June 30, reported by December 31

What are the Minnesota CPE Requirements?

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

At least 20 hours of CPE are required per year.

A minimum of 60 hours must be obtained from technical learning activities (which includes accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes).

At least 24 hours must be obtained from attending group or blended learning programs.

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

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

No carryforward of excess hours is allowed.

What is the Minnesota Ethics Requirement?

At least eight hours must be in regulatory or behavioral ethics during the three-year period.

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

Allowable Minnesota Course Providers

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

Minnesota CPE Rule Reference

Chapter 1105

Michigan CPE Requirements

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The Michigan Board of Accountancy CPE requirements are noted below.

What is the Michigan License Renewal Deadline?

Related Courses

Ethics for Michigan

Every other year, on July 1

What is the Michigan CPE Reporting Period?

Every other year on odd-numbered years, from July 1 to June 30

What are the Michigan CPE Requirements?

80 hours of CPE are required every two years.

A minimum of 40 hours of CPE is required each year.

A minimum of eight hours of CPE in accounting and auditing are required each year, of which no more than half can be from self-study or nano-learning programs.

A maximum of 20 hours of CPE per year can be from self-study and/or nano learning.

The credit for service as a lecturer is equal to three times the number of actual hours of the lecture.

Up to 40 hours earned in excess of 40 hours in a year can be carried forward into the following year. A total of eight accounting and auditing hours can be carried forward in this manner, as can two hours of ethics.

What is the Michigan Ethics Requirement?

Four hours of ethics is required every two years, with at least two hours in each year. This must include one hour of Michigan Statutes and Administrative Rules that apply to public accountancy.

Note: AccountingTools does not provide training in the one required hour of Michigan Statutes and Administrative Rules, since the provision of this training is restricted by the Board.

Allowable Michigan Course Providers

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

Michigan CPE Rule Reference

Accountancy Administrative Rules, Part 3

Massachusetts CPE Requirements

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

What is the Massachusetts License Renewal Deadline?

Related Courses

Ethics for Massachusetts

Every two years, by June 30

What is the Massachusetts CPE Reporting Period?

Every two years, from July 1 to June 30

What are the Massachusetts CPE Requirements?

80 are hours required every two years.

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 capped at half of the total hours required.

What is the Massachusetts Ethics Requirement?

At least four hours of professional ethics every two years.

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

Allowable Massachusetts Course Providers

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

Massachusetts CPE Rule Reference

Rule 2.14

Maryland CPE Requirements

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

What is the Maryland License Renewal Deadline?

Related Courses

Ethics for Maryland

Every two years, based on the date of issuance.

What is the Maryland CPE Reporting Period?

The two years prior to the application date.

What are the Maryland CPE Requirements?

80 hours are required for the two-year period.

Up to 80 CPE hours are required in addition to the first 80 hours that a CPA reports are eligible to be credited for use the next time the CPA renews his or her license. Continuing education hours in ethics in excess of the required four hours in each license period can be used as ordinary CPE.

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 three credit hours for every hour of lecture.

What is the Maryland Ethics Requirement?

Four hours of ethics training for each two-year period.

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

Allowable Maryland Course Providers

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

Maryland CPE Rule Reference

COMAR 09.24.02

Maine CPE Requirements

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The Maine Board of Accountancy CPE requirements are noted below.

What is the Maine License Renewal Deadline?

Related Courses

Ethics for Maine

Annually, by September 30

What is the Maine CPE Reporting Period?

Annually, from October 1 to September 30

What are the Maine CPE Requirements?

40 hours are required in each year.

A maximum of 50% of the total hours may be in these areas:

  • Communication arts

  • Mathematics, statistics, probability and quantitative applications in business

  • Economics

  • Business, securities and administrative law

  • Human resources policies

  • Computer software applications

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 three times the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless there are substantial changes to the material.

What is the Maine Ethics Requirement?

Four hours of CPE in ethics every 3 years. Acceptable CPE in ethics may include a program of study of the accountancy laws and rules of the State of Maine, including the Rules of Professional Conduct set forth in Chapter 8 of the board’s rules, or equivalent standards of the Securities Exchange Commission, the AICPA, or similar regulatory agency or professional organization.

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

Allowable Maine Course Providers

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

Maine CPE Rule Reference

Chapter 8

Louisiana CPE Requirements

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

What is the Louisiana License Renewal Deadline?

Annually, by December 31

What is the Louisiana CPE Reporting Period?

Annually, from January 1 to December 31

What are the Louisiana CPE Requirements?

80 hours must be completed every two years.

At least 20 hours of CPE are required every year.

CPAs who participate in attest engagements during the year must earn at least eight hours of CPE in accounting and auditing courses in that year.

Up to 10 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 20 hours per year; no additional credit is allowed for repeating a lecture.

What is the Louisiana Ethics Requirement?

Must take a Board-approved three-hour CPE course.

Allowable Louisiana Course Providers

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

Louisiana CPE Rule Reference

Chapter 13

Kentucky CPE Requirements

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The Kentucky Board of Accountancy CPE requirements are noted below.

What is the Kentucky License Renewal Deadline?

Related Courses

Ethics for Kentucky

On August 1 every other year; those with even license numbers renew on even-numbered years, and those with odd license numbers renew on odd-numbered years

What is the Kentucky CPE Reporting Period?

The two-year period from January 1 to December 31 , prior to the license renewal date

What are the Kentucky CPE Requirements?

Complete 80 hours of CPE, if you worked 3,000 hours or more in a public accounting firm during the reporting period (includes 40 hours in technical subjects).

Complete 60 hours of CPE, if you worked less than 3,000 hours in a public accounting firm during the reporting period (includes 30 hours in technical subjects).

Complete 60 hours of CPE, if you were employed in industry, education or government during the reporting period.

The following areas are not considered to be acceptable areas for CPE: Personal growth or development, self-realization, spirituality, personal health or fitness, sports and recreation, and foreign languages or cultures.

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 capped at 60% of the total CPE requirement; no additional credit is allowed for repeating a lecture.

What is the Kentucky Ethics Requirement?

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

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

What Areas of Study are Allowed for Kentucky CPAs?

The Board considers the following fields of study to be acceptable: Accounting and finance, auditing, taxation, business management services, information technology, business communications, statistics, ethics, economics, business law, securities, marketing, and specialized areas of industry that contribute directly to the professional competence of a licensee.

Allowable Kentucky Course Providers

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

Kentucky CPE Rule Reference

Rule 325.330

Kentucky Board of Accountancy Address

332 West Broadway, Suite 310
Louisville, KY 40202
Phone: 502-595-3037
cpa.ky.gov

Kansas CPE Requirements

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The Kansas Board of Accountancy CPE requirements are noted below.

What is the Kansas License Renewal Deadline?

Related Courses

Ethics for Kansas

On June 30 every other year, based on CPA certificate number, where those with an even certificate number register in even-numbered years and those with an odd certificate number register in odd-numbered years

What is the Kansas CPE Reporting Period?

Reported every two years, for the period July 1 to June 30; reporting matches the license renewal date

What are the Kansas CPE Requirements?

80 hours are required for the two-year period.

If licensed as a municipal public accountant, you must report at least eight hours per year in municipal accounting and auditing.

May carry over a maximum of 20 hours of CPE earned in the previous renewal period.

Hours from personal development courses shall not exceed 30 percent of the total number of CPE hours reported.

Any author of a published article or book and any writer of a CPE program may receive CPE credit for the actual research and writing time.

The credit for service as a lecturer is capped at 50 percent of the total number of CPE hours reported.

What is the Kansas Ethics Requirement?

At least two hours of professional ethics relating to the practice of public accountancy.

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

What Areas of Study are Allowed for Kansas CPAs?

The Board states in its rules, “Programs addressing the subjects of accounting, auditing, consulting services, specialized knowledge and applications, taxation, management of a practice, ethics, or personal development may qualify as acceptable continuing education .”

Allowable Kansas Course Providers

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

Kansas CPE Rule Reference

Article 4

Kansas Board of Accountancy Address

900 SW Jackson, Suite 556
Topeka, KS 66612-1239
Phone: 785-296-2162
www.ksboa.org

Iowa CPE Requirements

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The Iowa Accountancy Examining Board CPE requirements are noted below.

What is the Iowa License Renewal Deadline?

Related Courses

Ethics for Iowa

Annually, by June 30

What is the Iowa CPE Reporting Period?

From January 1 to December 31 in the three years preceding the renewal date, or from July 1 to June 30 in the three years preceding the renewal date

What are the Iowa CPE Requirements?

120 hours are required every three years.

Eight hours of CPE are required relating to financial statement presentation, if the CPA is responsible for supervising compilation services.

Up to 50% of the CPE requirement can be earned in non-technical subjects.

Up to 50% of the CPE requirement can be earned through self-study courses.

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 hours required.

What is the Iowa Ethics Requirement?

Four hours of ethics and rules of professional conduct during the three-year period.

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

What Areas of Study are Allowed for Iowa CPAs?

The Board states in its rules, “The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of an individual certified or licensed in this state. It will be left to each individual certificate holder or license holder to determine the technical or nontechnical professional skills courses of study to be pursued. Thus, the auditor may study accounting and auditing, the tax practitioner may study taxes, and the management advisory services practitioner may study subjects related to such practice.”

Allowable Iowa Course Providers

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

Iowa CPE Rule Reference

193A.10

Iowa Board of Accountancy Address

6200 Park Avenue
Des Moines, IA 50321
Phone: 515-725-9022
plb.iowa.gov/board/accountants

Indiana CPE Requirements

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The Indiana Board of Accountancy CPE requirements are noted below.

What is the Indiana License Renewal Deadline?

Related Courses

Ethics for Indiana

Once every three years, by June 30

What is the Indiana CPE Reporting Period?

Once every three years, from January 1 to December 31

What are the Indiana CPE requirements?

A minimum of 120 total hours are required during the three year reporting period.

A minimum of 20 hours are required per calendar year.

No less than 10% of the total hours (12 hours) for the reporting period must be in Accounting and/or Auditing.

No more than 50% of the required 120 hours for the reporting period will be accepted as self study.

No more than 50% of the total hours can come from course instruction, which is not accepted when a college instructor is teaching on a daily basis.

What is the Indiana Ethics Requirement?

At least four hours of ethics in each three-year period.

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

What Areas of Study are Allowed for Indiana CPAs?

To qualify as a continuing professional education course, it must be one “which is formally organized, is primarily instructional, and contributes directly to… professional competence in the practice of public accountancy.”

Allowable Indiana Course Providers

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

Indiana CPE Rule Reference

Section 872 IAC 1-3

Indiana Board of Accountancy Address

402 West Washington Street
Indianapolis, IN 46204-2246
Office: 317-234-8800
www.in.gov/pla/accountancy.htm

Illinois CPE Requirements

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The Illinois Board of Examiners CPE requirements are noted below.

What is the Illinois License Renewal Deadline?

Related Courses

Ethics for Illinois

Once every three years, by September 30

What is the Illinois CPE Reporting Period?

Once every three years, from October 1 to September 30

What are the Illinois CPE Requirements?

120 hours are required in each three-year period.

No more than 80 hours are allowed for self-study courses, with a cap of 60 hours on non-interactive self-study courses.

No more than 24 hours are allowed in personal development courses.

One hour of sexual harassment prevention training is required.

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 equal to the lecture time and preparation time, where the presentation time is limited to twice the lecture time, and is capped at 60 hours.

What is the Illinois Ethics Requirement?

At least four hours of ethics in each three-year period.

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

What Areas of Study are Allowed for Illinois CPAs?

The Board states that “CPE should address a licensee's current and future work environment, current knowledge and skills level, and desired or needed additional competencies to meet future opportunities and/or professional responsibilities. Courses, programs or activities shall include as their subject matter one or more of the following fields of study:”

  • Accounting

  • Accounting (Governmental)

  • Auditing

  • Auditing (Governmental)

  • Behavioral Ethics

  • Business Law

  • Business Management & Organization (including practice development)

  • Communications and Marketing

  • Computer Software and Applications

  • Economics

  • Finance

  • Information Technology

  • Management Services

  • Personal Development (e.g., principle-centered leadership, career planning, time management)

  • Personnel/HR

  • Production

  • Regulatory Ethics

  • Specialized Knowledge

  • Statistics

  • Taxes

Allowable Illinois Course Providers

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

Illinois CPE Rule Reference

Section 1420.70

Illinois Board of Accountancy Address

320 W. Washington Street
Springfield, IL 62786
Phone: 800-560-6420
https://idfpr.illinois.gov/

Idaho CPE Requirements

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

What is the Idaho License Renewal Deadline?

Related Courses

Ethics for Idaho

Annually, by June 30

What is the Idaho CPE Reporting Period?

January 1 to December 31, every other year

What are the Idaho CPE Requirements?

80 hours of CPE are required in each two-year period. The Board uses a rolling two year period.

Licensees seeking active license renewal are to demonstrate that during the two calendar years immediately preceding the date the reporting form is due that no less than 80 hours of CPE are recorded, of which at least four hours are ethics with a minimum of 30 hours in any one calendar year, and a maximum of 50 hours recorded in any one calendar year.

A minimum of 30 hours and a maximum of 50 hours per year.

The Board may grant credit for written material, though it must first be reviewed by a third party.

What is the Idaho Ethics Requirement?

At least four hours of ethics in each two-year period. Any applicant for licensure (exam, reciprocity or transfer of grades) must complete an Idaho-specific ethics course that covers the Idaho Accountancy Act and Rules.

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

What Areas of Study are Allowed for Idaho CPAs?

All NASBA fields of study are acceptable to the Board.

Allowable Idaho Course Providers

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

Idaho CPE Rule Reference

Rule 400

Idaho State Board of Accountancy Address

11341 W Chinden, Building #4
Boise  ID  83714
Office: 208-334-2490
isba.idaho.gov

Hawaii CPE Requirements

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

What is the Hawaii License Renewal Deadline?

Related Courses

Ethics for Hawaii

Every other year, on December 31 of odd-numbered years

What is the Hawaii CPE Reporting Period?

Through December 31 on odd-numbered years

What are the Hawaii CPE Requirements?

80 hours are required for each fiscal 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 is capped at 40 hours per reporting period.

Up to 40 hours of excess CPE hours earned can be carried over into the next reporting period.

What is the Hawaii Ethics Requirement?

Four hours of CPE in ethics or professional conduct in each renewal period.

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

What Areas of Study are Allowed for Hawaii CPAs?

The Board states in its rules, “the overriding consideration in determining whether or not a specific program qualifies as acceptable continuing professional education is whether the program is a formal program of learning which will contribute directly to the professional competence of a licensee in public practice.”

Allowable Hawaii Course Providers

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

Hawaii CPE Rule Reference

Chapter 71, Subchapter 5

Hawaii Board of Accountancy Address

335 Merchant Street
Honolulu, HI 96801-3469
Phone: 808-586-2696
cca.hawaii.gov/pvl/boards/accountancy

Florida CPE Requirements

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The Florida Board of Accountancy CPE requirements are noted below.

What is the Florida License Renewal Deadline?

Related Courses

Ethics for Florida

Every other year on December 31

What is the Florida CPE Reporting Period?

Every other year, from July 1 to June 30

What are the Florida CPE Requirements?

80 hours are required for the two-year period.

Eight hours in accounting or auditing subjects.

24 hours of governmental CPE if the CPA is conducting audits controlled by the Government Auditing Standards or the Rules of the Auditor General.

Hours taken in behavioral subjects are capped at 20 hours for the two-year period.

Published materials are not accepted for CPE hours.

What is the Florida Ethics Requirement?

Four hours of ethics that have been approved by the Florida Board, which includes a review of Chapters 455 and 473 of the Florida Statutes.

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

What Areas of Study are Allowed for Florida CPAs?

The Board requires Florida CPAs to have successfully completed not less than 48 or more than 80 hours of continuing professional education programs in public accounting subjects approved by the Board. Not less than 10 percent of the total hours required by the Board shall be in accounting-related and auditing-related subjects, as distinguished from federal and local taxation matters and management services.

Allowable Florida Course Providers

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

Florida CPE Rule Reference

Section 473.312

Florida Board of Accountancy Address

240 NW 76 Drive, Suite A
Gainesville, FL 32607
Phone: 352-333-2505
www.myfloridalicense.com/dbpr

Georgia CPE Requirements

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

What is the Georgia License Renewal Deadline?

Related Courses

Ethics for Georgia

December 31, once every two years, on odd-numbered years

What is the Georgia CPE Reporting Period?

January 1 to December 31, every two years, to be reported on December 31 of odd years

What are the Georgia CPE Requirements?

80 hours are required every two years.

At least 20 hours are required every year.

At least 16 hours must be in accounting and auditing subjects.

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 the preparation time is capped at twice the presentation time; no additional credit is allowed for repeating a lecture.

All required CPE can be acquired through self-study.

Up to 15 hours of acceptable education completed in excess of the requirement may be applied to satisfy the CPE requirements of the following period. No carryover hours can be used to satisfy the accounting and auditing hours requirement.

Any CPA who has attained 70 years of age is exempt from the CPE requirement.

What is the Georgia Ethics Requirement?

None

Note: The AccountingTools Ethics for Georgia course is available.

What Areas of Study are Allowed for Georgia CPAs?

The following general subject areas are acceptable:

  • Accounting and auditing;

  • Taxation;

  • Management services;

  • Computer sciences;

  • Oral and written communications;

  • Mathematics and statistics;

  • Economics;

  • Business law;

  • Functional fields of business, such as finance, production, and marketing

  • Specialized industries

  • Administration of an accounting practice

Allowable Georgia Course Providers

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

Georgia CPE Rule Reference

Chapter 20-11

Georgia Board of Accountancy Address

200 Piedmont Avenue SE
Suite 1604, West Tower
Atlanta, GA 30334
Office: 404-463-0365
gsba.georgia.gov

District of Columbia CPE Requirements

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The District of Columbia Board of Accountancy CPE requirements are noted below.

What is the District of Columbia License Renewal Deadline?

December 31 on even-numbered years

What is the District of Columbia CPE Reporting Period?

Through December 31 on even-numbered years

What are the District of Columbia CPE Requirements?

80 hours required for the two-year period.

Up to 50% of total hours is allowed for instruction, for up to two times the number of class hours.

Up to 25% of totals hours is allowed for published materials.

Up to 25% of total hours can relate to non-approved subject areas, if the CPA can demonstrate that the subjects taken contribute to one’s professional competence.

What is the District of Columbia Ethics Requirement?

Four hours of professional ethics are required.

Note: The AccountingTools Ethics for the District of Columbia course fulfills these requirements.

What Areas of Study are Allowed for District of Columbia CPAs?

Continuing education credits received from an acceptable program shall be granted for programs taken in the following subject areas:

  • Accounting and auditing;

  • Taxation;

  • Management;

  • Computer Science;

  • Communication Arts (accounting oriented);

  • Mathematics, Statistics, Probability and Quantitative Applications in Business;

  • Economics;

  • Business Law;

  • Functional fields of business including; finance, production, marketing, personnel relations, and business management and organization;

  • Specialized areas of industry, such as oil and gas, real estate, farming, or any other specialized industry;

  • Administrative Practice (accountant’s legal liability, engagement letters, and personnel); and
    Professional Ethics.

Allowable District of Columbia Course Providers

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

District of Columbia CPE Rule Reference

Sections 17-2530 through 17-2531

District of Columbia Board of Accountancy Address

1100 4th Street SW, Fifth Floor E500
Washington, DC 20024
Phone: 866-270-9817
www.dcopla.com/accountancy

Delaware CPE Requirements

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The Delaware Board of Accountancy CPE requirements are noted below.

What is the Delaware License Renewal Deadline?

June 30 on odd-numbered years

What is the Delaware CPE Reporting Period?

Through June 30 on odd-numbered years

What are the Delaware CPE Requirements?

80 hours are required for the two-year period.

Must take a minimum of 20 hours of CPE per year.

Must take eight hours in accounting and auditing, as well as eight hours in taxation.

Up to 20 hours of CPE are allowed for published materials.

Class instruction time can be claimed for up to half of the CPE requirement.

No more than 30% of the required hours can be in self-study programs.

What is the Delaware Ethics Requirement?

Four hours are required every two years in a Delaware-specific ethics course that has been approved by the Board.

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

What Areas of Study are Allowed for Delaware CPAs?

The Board states that “the overriding consideration in determining if a specific program qualifies as a continuing professional education program is whether it is a formal program of learning which contributes directly to the professional competence of the permit holder.” Subject matter areas may include accounting, auditing, taxation, management services, mathematics, statistics, probability, quantitative applications in business, finance, production, marketing, personnel relations, business management and organization, computer science, communication arts, economics, business law, the social environment of business, specialized areas of industry, and administrative practice.

Allowable Delaware Course Providers

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

Delaware CPE Rule Reference

Section 109

Delaware Board of Accountancy Address

Cannon Building, Ste. 203
861 Silver Lake Blvd.
Dover, DE 19904
Phone: 302-744-4500
dpr.delaware.gov/boards/accountancy

Connecticut CPE Requirements

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

What is the Connecticut License Renewal Deadline?

Related Courses

Ethics for Connecticut

Annually on December 31

What is the Connecticut CPE Reporting Period?

Annually for the period July 1 to June 30, to be reported by December 31

What are the Connecticut CPE requirements?

40 hours are required for the one-year period.

You can carry forward a maximum of 20 hours for no more than one year.

A CPA who performs attestation or compilation services or signs financial statements on behalf of a firm must earn eight hours of the annual 40 hours of CPE in the subject areas of financial statement preparation and reporting.

The credit for service as a lecturer is limited to 20 hours per reporting period; no additional credit is allowed for repeating a lecture, unless the material is substantially different. A teacher at an educational institution can earn a maximum of 45 hours per reporting period for this work.

What is the Connecticut Ethics Requirement?

Four hours is required every three years in a course that covers ethical behavior and understanding of the Connecticut Rules of Professional Conduct or AICPA Code of Professional Conduct for CPAs.

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

What Areas of Study Are Allowed for Connecticut CPAs?

Acceptable areas of study include accounting and auditing, taxation, management science, computer science, communications arts, mathematics, statistics, probability, quantitative applications, economics, business law, functional fields of business, behavioral science, the social environment of business, specialized areas of industry, and the management of an accounting practice. Areas other than those listed above may be deemed acceptable if the applicant can demonstrate to the Board that they contribute to his or her professional competence.

Allowable Connecticut Course Providers

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

Connecticut CPE Reciprocity

A renewal applicant who has a principal place of business outside of Connecticut may show compliance with the Board’s CPE requirements by certifying in writing that he or she has completed the requirements in the state of the applicant's principal place of business during each year from the date of his or her license issuance or last renewal.

Connecticut CPE Rule Reference

Sections 20-280-25 through 20-280-27

Connecticut Board of Accountancy Address

450 Columbus Boulevard, Ste. 901
Hartford, CT 06103
Phone: 860-713-6000