CGFM CPE Requirements 2026: 80 Hours Every Two Years
CGFM holders must complete 80 CPE hours every two years, including 4 ethics hours, with the total falling to 70 for cycles that begin on or after 1 January 2027.
The Association of Government Accountants, known as AGA, requires holders of the Certified Government Financial Manager credential, the CGFM, to complete at least 80 hours of continuing professional education every two years. At least four of those hours must be in ethics, and taxation hours are capped at 20 per cycle. For cycles that begin on or after 1 January 2027 the total falls from 80 hours to 70, and from 1 January 2028 CGFMs must be AGA members. This guide sets out the rules AGA publishes and notes where its pages conflict. See also our CPA CPE requirements guide and our CPE versus CPD explainer.
At a glance
| Requirement | What the rules say |
|---|---|
| Hours per cycle | At least 80 hours of CPE every two years; 70 hours for cycles beginning on or after 1 January 2027 |
| Ethics | A minimum of 4 hours of ethics training in each cycle; 2 a year is encouraged |
| Taxation cap | Taxation CPE may not exceed 20 hours in any two-year period |
| Carry-forward | None: there is no carry-over from one cycle to another |
| Records | Keep documentation for at least three years and provide it to AGA on request |
| Make-up period | A grace period from 1 January to 31 March after the cycle ends to make up a deficiency |
| Exceptions | Requests are due by 30 April in the year after the cycle ends |
| Membership | From 1 January 2028 CGFMs must be AGA members; AGA's FAQ says membership is not required, so it may predate the change |
The current 80-hour requirement
AGA's CPE requirements page says CGFMs must complete at least 80 hours of continuing professional education every two years. The hours must relate to government financial management or related technical subjects. We did not find a separate minimum for government-specific hours. Hours earned in the year you are awarded the credential do not count toward your first cycle, according to AGA's FAQ.
The change to 70 hours from 2027
AGA's page says that for cycles beginning on or after 1 January 2027 the requirement is reduced from 80 to 70 hours. From that point, up to 10 hours per cycle may come from national board or committee service or from serving as a chapter officer. The page says its own tables had not yet been updated, so check which cycle you are in before you plan.
Ethics and taxation
Each cycle needs a minimum of four hours of ethics training, with two hours a year encouraged but not required annually. Taxation hours may not exceed 20 in any two-year period, so a heavy tax year will not carry the whole requirement.
No carry-over
AGA says there is no carry-over from one cycle to another. Excess hours in one cycle do not reduce the next, so plan each cycle separately.
Deadlines, renewal and make-up
CGFMs renew annually and, according to AGA's maintenance page, paying the renewal fee affirms that you are meeting the CPE requirement, so nothing is submitted at renewal. A three-month grace period from 1 January to 31 March follows each cycle to make up a deficiency, and hours earned in that period cannot also count toward the next cycle. Requests for an exception are due by 30 April.
Records and audits
Keep documentation for at least three years and provide it to AGA on request. AGA can audit a random sample of CGFMs, so keep certificates, course titles and dates in one place.
If you do not comply
According to AGA's maintenance page, a CGFM who does not meet the requirement becomes inactive and may not use the designation. Inactive status can last up to two consecutive years before the certification is voided, after which the holder must reapply as a new candidate.
Where AGA's pages conflict
The CPE page says CGFMs must be AGA members from 1 January 2028. AGA's FAQ says membership is not required and does not mention the 2027 or 2028 changes, so it appears to predate them. The pages we read carry no date. Confirm the membership rule and your cycle with AGA before relying on either.
Frequently asked questions
How many CPE hours does a CGFM need?
At least 80 hours every two years, falling to 70 for cycles that begin on or after 1 January 2027.
How many ethics hours are required?
A minimum of four hours of ethics training in each cycle.
Is there a limit on taxation CPE?
Yes. Taxation CPE may not exceed 20 hours in any two-year period.
Can I carry hours into the next cycle?
No. AGA says there is no carry-over from one cycle to another.
Do I have to be an AGA member?
From 1 January 2028, according to AGA's CPE page. AGA's FAQ says membership is not required, so confirm with AGA.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with AGA before you plan your cycle.
Source: AGA CGFM CPE requirements and maintenance pages (agacgfm.org), undated, checked October 2026.
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