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South Dakota CPAs need 120 CPE hours in a rolling three-year period and have no ethics CPE requirement. Renewal is due August 1, 2027.
Montana CPAs need 120 CPE hours in a rolling three-year period ending December 31, including 2 in ethics and 60 technical. Deadline December 31, 2026.
New Hampshire CPAs need 80 CPE hours per two-year license, with 4 in ethics. Renewal follows your own license date.
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Wisconsin CPAs need 80 CPE credits per two-year period, 20 a year, 40 formal and 3 in ethics. Next renewal December 14, 2027.
Alabama CPAs need 40 CPE hours each fiscal year ending September 30, including 2 in ethics and 8 in accounting and auditing. Rule amended October 15, 2026.
Delaware CPAs need 80 CPE hours per two-year period, 20 a year, including a 4-hour Delaware ethics course. Next deadline June 30, 2027.
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Mississippi CPAs need 40 CPE hours each year ending June 30, plus 4 ethics hours every three years. Report due August 1.
Idaho CPAs need 80 CPE hours over two calendar years, 30 to 50 in each year and 4 in ethics. Report due January 31, 2027.
PQ Magazine reported AAT pass rates of 70.3% at Level 4 and 68.6% at Level 3 for 2024-25. See the source and the 70% pass mark.
GARP FRM and ERP holders earn 40 CPD credits every two years. See the cycle dates, how reading counts and how audits work.
CISI Chartered members need 35 CPD hours a year, 21 structured. Other members need 10. See ethics, records and sanctions.
Kansas CPAs need 80 CPE hours per two-year permit period, including 2 ethics hours. See caps, carryover and late renewal.
Kentucky CPAs need 60 or 80 CPE hours every two years, including 2 ethics hours. See the 3,000-hour test and renewal dates.
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