STATE REFERENCE · CPA FIRM & CPE · 51 JURISDICTIONS
CPA CPE requirements, state by state.
Every US state and the District of Columbia on one page: the regulator, CPE hours & period, the cited statute or rule, how far each row was verified, and what you still need to confirm. Free, dated, and sourced — no email wall.
Download the full table (CSV) · one file per state under /states/data/ · CC BY 4.0, attribute Vertical OS and link to the state page.
| State | CPE hours | Ethics CPE | Renewal | Firm permit | Peer review |
|---|---|---|---|---|---|
| Alabama | 40 hrs / fiscal yr | 2 hrs / fiscal yr | Annual; permit yr Oct 1-Sep 30 | Required | Required, every 3rd FY |
| Alaska | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Biennial, Dec 31 odd years | Required (AK office) | Required: audit/review rpts |
| Arizona | Check board | Check board | Biennial | Required: attest/compilation | Check board |
| Arkansas | 40 hrs/yr or 120 hrs/36 mo | 4 hrs / 36 mo | Annual, expires Dec 31 | Required | Required for attest |
| California | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Biennial, last day of birth mo | Required: partnership/corp. | Required, every 3 yrs |
| Colorado | 80 hrs / 2 yrs | 4 hrs / reporting period | Biennial, Nov 30 odd years | Required | Required: attest/compilation |
| Connecticut | 40 hrs / yr | 4 hrs / 3 CPE cycles | Annual, expires Dec 31 | Required | Required, every 3 yrs |
| Delaware | 80 hrs / biennial period | 4 hrs / biennial period | Biennial, Jun 30 odd years | Required | Required: attest/compilation |
| District of Columbia | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Biennial, Dec 31 even years | Required | Required: attest/compilation |
| Florida | 80 hrs / 2 yrs | 4 hrs / period (FL-approved) | Biennial; renew Oct 1-Dec 31 | Required: attest/CPA title | Required (excl. comp/review) |
| Georgia | 80 hrs / 2 yrs | Check board | Biennial, Dec 31 odd years | Check board | Required: attest/compilation |
| Hawaii | 80 hrs / biennium | 4 hrs / biennium | Biennial, Dec 31 odd years | Required | Required: HI attest work |
| Idaho | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Expires Jun 30 each year | Required: attest/compilation | Required, every 3 yrs |
| Illinois | 120 hrs / 3 yrs | 4 hrs / 3 yrs | Every 3 yrs, Sep 30 | Required | Required, every 3 yrs |
| Indiana | 120 hrs / 3 yrs | 4 hrs / 3 yrs | Every 3 yrs, Jun 30 (2027) | Required: attest/CPA title | Required: attest/compilation |
| Iowa | Check board | 4 hrs / 3 yrs | Check board | Check board | Check board |
| Kansas | 80 hrs / 2 yrs | 2 hrs / biennial period | Biennial, expires Jul 1 | Required | Required for attest |
| Kentucky | 80 hrs / 2 yrs | 2 hrs / reporting period | Biennial, Aug 1, by license no. | Required: attest/CPA title | Required: attest/compilation |
| Louisiana | 80 hrs / 2 yrs | Ethics course, even yrs | Annual, expires Dec 31 | Required: attest/CPA title | Required for attest |
| Maine | 40 hrs / yr | 4 hrs / 3 yrs | Annual, Sep 30 | Required: svcs or CPA title | Required: attest, not comp. |
| Maryland | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Two-year license term | Required: attest/CPA title | Required, every 3 yrs |
| Massachusetts | Check board | Check board | Every 2 yrs, expires Jun 30 | Check board | Check board |
| Michigan | 40 hrs/yr (80 / 2 yrs) | 2 hrs/yr; 4 per 2-yr cycle | Biennial, Jul 31 | Required | Required: audit/review/comp. |
| Minnesota | 120 hrs / 3 yrs | 8 hrs / 3 yrs | Annual, expires Dec 31 | Required: attest/CPA title | Required, every 3 yrs |
| Mississippi | 40 hrs / yr | 4 hrs / 3 yrs | Annual, register by Jan 1 | Required | Required, every 3 yrs |
| Missouri | 40 hrs / calendar yr | 2 hrs / calendar yr | Biennial; Oct 1-Sep 30 term | Required: attest/CPA title | Required: attest/compilation |
| Montana | 120 hrs / 3 yrs | 2 hrs / 3 yrs | Annual, Dec 31 | Required | Required: attest/compilation |
| Nebraska | 80 hrs / 2 yrs | 4 hrs / renewal period | Biennial, Jun 30 | Required | Required: attest/compilation |
| Nevada | 40 hrs / calendar yr | 2 hrs / yr | Annual, expires Dec 31 | Required | Required: attest/compilation |
| New Hampshire | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Biennial, 2 yrs from issuance | Required | Required: attest/compilation |
| New Jersey | 120 credits / triennial | 4 credits (NJ law & ethics) | Triennial; date: Check board | Required: attest/CPA title | Required: attest/acctg/audit |
| New Mexico | 120 hrs / 36 months | 4 hrs / 36 months | Birth-month deadline; term n/s | Required: attest/CPA title | Required: acctg/auditing |
| New York | 24 or 40 hrs / calendar yr | 4 hrs / 3 yrs | Triennial (every 3 yrs) | Required (registration) | Required for attest |
| North Carolina | 2,000 min / calendar yr | 50 min / yr | Annual, Jul 1 | Required | Required: audit/review/comp. |
| North Dakota | 120 hrs / 3 yrs | 6 hrs / 3 yrs | Annual, by Jun 30 | Required | Required: attest/compilation |
| Ohio | 120 credits / triennial | 3 credits PSR / triennial | Triennial; expires in Dec | Required | Required: attest firms |
| Oklahoma | 120 hrs / 3 yrs | 4 hrs / 3 yrs | Annual, birth month | Required | Required for attest |
| Oregon | 80 hrs / biennial period | 4 hrs / biennial period | Biennial, Jun 30 | Required | Required: attest/compilation |
| Pennsylvania | 80 hrs / 2 yrs | 4 hrs / biennial period | Biennial, Dec 31 odd years | Required | Required: attest, not comp. |
| Rhode Island | 120 hrs / 3 yrs | 6 of 120 hrs per period | Every 3 yrs, Jun 30 | Required: attest/CPA title | Required: acctg/auditing |
| South Carolina | 40 hrs / calendar yr | 2 hrs / yr | Annual, due Feb 1 | Required: attest/CPA title | Required: attest/compilation |
| South Dakota | 120 hrs / 3 yrs | None stated | Annual, expires Jul 31 | Required: attest/CPA title | Required: audit/review/comp. |
| Tennessee | 80 hrs / 2 yrs | 2 hrs / 2 yrs (TN course) | Biennial, Dec 31 | Required: attest/CPA title | Required for attest |
| Texas | 120 hrs / 3 yrs | 4 hrs / 2 yrs | Annual, birth month | Required | Required for attest |
| Utah | 80 hrs / 2 yrs | 4 hrs / cycle (3 + 1 UT law) | Biennial, Dec 31 even years | Required | Required, every 3 yrs |
| Vermont | 80 hrs / 2 yrs | 4 hrs / 2 yrs | Biennial, Jul 31 odd years | Required | Required for attest |
| Virginia | 120 hrs / 3 yrs | 2 hrs / calendar yr | Annual, Jun 30 | Required: attest/CPA title | Required: attest/compilation |
| Washington | 120 hrs / 3 yrs | 4 hrs / 3 yrs (WA course) | Every 3 yrs, expires Jun 30 | Required: attest/compilation | Required for attest |
| West Virginia | 120 hrs / 3 yrs | 4 hrs / 3 yrs | Annual, expires Jun 30 | Required | Required: attest/compilation |
| Wisconsin | 80 hrs / 2 yrs | 3 hrs / 2 yrs | Biennial, Dec 15 odd years | Required | Required for attest |
| Wyoming | 120 credits / 3 yrs | 4 credits / 3 yrs | Annual, Dec 31 | Required: attest/CPA title | Required, every 3.5 yrs |
What the verification column means.
Each row was researched against the state's own published sources and graded honestly. Verified — cited — 43 states; Partially verified — some rules cited — 8 states. A row marked as not fully verified is a pointer to the right regulator and the right rule, not a conclusion; every state page carries a "what to confirm" section that says exactly which question is still open.
Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
This page lists what the your state board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the license renewal cycle, and whether an out-of-state CPA may practice under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Snapshot date. Rows were last verified 2026-10-20. Laws change; the date is on every page so you can judge freshness for yourself.
Not tax, legal or licensing advice. Verify every date against current IRS guidance, and every state rule against the named board, before relying on it for a client. The Tax Deadline Calendar and IRS Notice Reference are federal only: no state or local tax dates are asserted in them. The state table is a dated snapshot of published board rules; boards change CPE rules, reporting periods and firm-permit requirements.
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