AICPA Member CPE Requirement: 120 Hours Every Three Years

If you belong to the American Institute of CPAs, you have two sets of CPE rules to think about: the ones your state board sets for your licence, and the ones AICPA sets for its members. They are not the same thing, and mixing them up is a common mistake. This guide explains AICPA's member requirement of 120 hours of CPE in a three-year period, who is exempt, how it is reported, and how it relates to your state board. For the wider picture on what counts as CPE, see our CPE credits explained guide.

The information below comes from AICPA's published member requirements, checked on 17 October 2026. AICPA can change its rules, and your state board has the final say on licence renewal, so use this as a starting point and confirm the details with both.

The AICPA member requirement in one line

AICPA members are expected to complete 120 hours of CPE, or the equivalent, in each three-year period. AICPA says members report this through their dues renewal process. It is a membership obligation, separate from any state licensing rule you also have to meet.

Does it break down by year?

We could not find a minimum number of hours per year in the AICPA material we reviewed, so we are not claiming one. You will often see people divide 120 by three and quote 40 hours a year. That is arithmetic, not an AICPA rule, so treat it only as a planning aid. If your state board has an annual minimum, that is a separate requirement, and our guide to CPE self-study rules by state shows how widely state rules vary.

Who may be exempt

AICPA says some members are exempt. These include retired members, unemployed members, and holders of an inactive licence where their state does not require CPE. The exact terms are set by AICPA, so if you think you qualify, check AICPA's current wording and make sure you follow its process rather than assuming the exemption applies automatically.

The state board comes first for your licence

Your licence is issued by a state board of accountancy, and the board has the final authority over what you need to renew it. A course may count towards the AICPA total without satisfying a state requirement on subject area, delivery method or sponsor type. If you hold licences in more than one state, look at how each one counts hours. Our guide to CPA mobility and CPE across state lines explains what to watch for when you practise in more than one place.

How credit is counted

The number of hours you can log depends on how a course's credit is measured. The NASBA Registry describes CPE credit as based on a 50-minute hour, and sponsors may round partial credits in set increments. We explain this in our guide on how CPE credit is calculated. Use the credit figure on your certificate rather than counting minutes yourself.

Planning your three years

These are practical suggestions, not AICPA rules. Start by working out where your three-year period begins and ends, and check both your AICPA cycle and your state cycle, as they may not line up. Spread your learning out rather than leaving it to the final year, because a rushed final few months leaves you with little room for error if a course is later found not to count. Keep your certificates in one place with the date, sponsor, credit total and field of study. Many boards require hours in specific subjects, so look at our fields of study list when you choose courses.

If you carry a surplus of hours into the next period, do not assume it carries over. We have not verified a carry-forward rule for AICPA members, so check before relying on one.

Common mistakes

The first is assuming that meeting AICPA's total means your licence is safe. It does not, because the two requirements are separate. The second is quoting 40 hours a year as an AICPA rule, which we could not confirm. The third is assuming an exemption applies without checking the conditions. The fourth is waiting until the end of the cycle to find out that your certificates are incomplete.

Frequently asked questions

How many CPE hours does AICPA require?

AICPA members are expected to complete 120 hours or the equivalent in each three-year period, according to AICPA.

Is there an annual minimum?

We did not find one in AICPA's published material. Your state board may have its own.

Who is exempt?

AICPA lists retired and unemployed members, and inactive licence holders where the state does not require CPE.

Does AICPA or my state decide my licence renewal?

Your state board has the final authority over your licence.

Want help meeting your hours? Explore Learnsignal's CPD courses and plan your learning across the cycle.