CPA CPE Requirements: The Complete 2026 Guide

Why CPE Requirements Matter for Your CPA Licence

Earning your CPA licence is one of the most demanding achievements in the accounting profession. Keeping it is an ongoing commitment. Every US state board of accountancy requires licensed CPAs to complete a set number of Continuing Professional Education (CPE) hours within each renewal period — and failure to comply can result in your licence being suspended or lapsed.

CPE requirements exist for good reason. Accounting standards, tax law, auditing rules, and financial reporting frameworks change constantly. The CPE system ensures that every licensed CPA maintains the knowledge and competence that the public, employers, and clients rely on. For CPAs who perform attest or audit services, the stakes are particularly high: outdated knowledge in these areas carries real professional and legal risk.

This guide covers everything you need to know about CPA CPE requirements in 2026 — including the general framework, ethics mandates, how credits are counted, and verified requirements for the ten largest CPA states. Always confirm the current requirements with your specific state board, as rules can change.

The General CPE Framework

CPE requirements in the US are set at the state level. There is no single federal standard. Each of the 55 US jurisdictions (all 50 states plus territories) has its own rules, but most follow one of three broad frameworks:

• 40 hours per year — annual reporting states, including Alabama, Arkansas, Connecticut, Missouri, Nevada, and South Carolina
• 80 hours per two-year period — biennial reporting states, including California, Florida, Georgia, Maryland, New York, Oregon, and Pennsylvania. Most biennial states also require a minimum of 20 hours per year to prevent CPAs from front- or back-loading all their credits.
• 120 hours per three-year period — triennial reporting states, including Texas, Illinois, Ohio, Virginia, Washington, Indiana, Iowa, Minnesota, and New Jersey. Most triennial states require a minimum of 20 hours per year.

The reporting period — the window in which credits must be earned — is not always the same as the licence renewal date. In many states these two dates differ, so it is important to track both.

Ethics CPE: A Near-Universal Requirement

Almost every state mandates a specific allocation of ethics CPE as part of the total required hours. The typical requirement is 2 to 4 hours of ethics per reporting period, though some states specify exact course content or require courses to be approved by the state board itself.

Ethics CPE usually falls into one of two categories in the NASBA framework:

• Regulatory Ethics — courses covering the specific laws, rules, and regulations that govern CPA practice in a given jurisdiction. This is a technical field of study under NASBA’s classification system.
• Behavioral Ethics — broader courses on ethical decision-making and professional conduct. This is classified as a non-technical field of study.

Most state boards specifically require Regulatory Ethics rather than Behavioral Ethics for their mandated ethics hours, so check your state’s requirements carefully before selecting a course.

Accounting and Auditing (A&A) Requirements

For CPAs who perform attest services — audits, reviews, compilations, and similar engagements — additional subject-area requirements often apply. Many states require a specific number of hours in Accounting and Auditing (A&A) subject areas for CPAs who perform or supervise these services.

For example, California requires 24 hours of A&A CPE per biennial period for CPAs engaged in planning, directing, or reporting on audit, review, compilation, or attestation services. Florida requires at least 8 hours in accounting-related or auditing-related subjects per biennial period. New York requires 40 hours of continuing education in audit, accounting, and attest over the three-year period immediately prior to performing those services.

If you supervise or sign off on attest engagements, confirm with your state board whether a specific A&A CPE allocation applies to you.

How CPE Credit Hours Are Calculated

NASBA uses a 50-minute hour as the basis for CPE credit calculation across all delivery formats. One CPE credit equals one 50-minute period of qualifying learning activity. Total programme minutes are divided by 50 to arrive at the recommended credit amount, with rounding rules that always favour rounding down rather than up.

The calculation works slightly differently depending on delivery method:

• Group Live and Group Internet-Based (webinars): Credits are based on actual programme length. After the first full credit has been earned, half credits (25-minute increments) are permitted in most states.
• QAS Self-Study: Credits are based on the average time pilot testers took to complete the programme, calculated on the 50-minute basis. Half credits are permitted after the first full credit. Many states allow credits in one-fifth increments (10 minutes) after the first credit is earned.
• University or College Courses: One semester hour of academic credit equals 15 CPE credits. One quarter hour equals 10 CPE credits. This is a consistent conversion applied across nearly all states.

Accepted CPE Delivery Formats

State boards accept CPE from a range of delivery formats, all of which must comply with the joint NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. The main formats accepted in most jurisdictions are:

• Group Live: In-person, instructor-led programmes with opportunities for interaction. Typically conferences, workshops, and in-house training sessions.
• Group Internet-Based: Live, real-time webinars with an instructor available to respond to questions. Credits are based on actual attendance time.
• QAS Self-Study: Self-paced online or printed programmes with a required final examination. The most flexible format for busy CPAs, as courses can be completed at any time. Providers must be approved by NASBA's National Registry for this delivery method.
• Nano Learning: Short-form programmes of 10 minutes or less, worth one-fifth of a CPE credit each. Some states cap the percentage of total hours that can come from nano learning.
• Blended Learning: Combinations of the above formats within a single programme.

If you want to learn more about what NASBA-approved CPE means and how providers qualify to deliver each format, see our dedicated guide on the topic.

State-by-State CPE Requirements: 10 Major Jurisdictions

The table below summarises verified CPE requirements for the ten US states with the largest CPA populations. Data is sourced directly from the NASBA Registry and individual state board websites. Always verify current requirements with your state board before your renewal date, as rules can change.

Source: NASBA Registry state CPE requirements pages and individual state boards of accountancy. Verified June 2026. Confirm with your state board before relying on this data for compliance purposes.

What Happens if You Don’t Complete Your CPE?

Missing your CPE deadline has serious consequences. Failure to meet CPE requirements can result in:

• Licence suspension — your CPA licence may be suspended until you complete the outstanding hours and demonstrate compliance to your state board
• Fines and penalties — most state boards impose monetary penalties for late or incomplete CPE
• Additional CPE requirements — state boards may require completion of additional hours beyond the standard requirement as a condition of reinstatement
• Inability to practise — practising as a CPA with a lapsed licence is a professional and in many states a legal violation

Reinstatement typically requires completing all outstanding CPE, paying applicable reinstatement fees, and submitting a formal application to your state board. Depending on how long a licence has been lapsed, some states may require CPAs to complete significantly more than the standard renewal hours — in some cases up to 160 hours — before reinstatement is granted. If a licence has lapsed for an extended period, some states may require reapplication as a new CPA candidate, potentially including portions of the CPA Examination.

The clear takeaway: do not wait until your renewal date is imminent. Plan your CPE throughout the reporting period.

How to Track and Report Your CPE

Most state boards require CPAs to self-report their CPE hours when they renew their licence. The CPA retains documentation — course completion certificates, transcripts, and records of attendance — typically for a minimum of four to five years in case of a board audit.

Key documentation to retain for each CPE activity:

• Provider name and NASBA Registry sponsor number
• Course title and field of study classification
• Date(s) of completion
• Number of CPE credits claimed
• Completion certificate or transcript issued by the provider

Some states participate in the NASBA CPE Audit Service, which gives state boards a tool to verify sponsor status and cross-reference CPE records. This makes it more important than ever to use NASBA-registered providers, as sponsor verification is increasingly automated.

Tips for Completing Your CPE Efficiently

• Plan across the whole period: Spread your CPE evenly rather than attempting to complete 80 or 120 hours in the final months before renewal. Many states impose annual minimums for exactly this reason.
• Use QAS Self-Study for flexibility: Self-paced online courses from NASBA-registered providers can be completed any time, fit around work schedules, and count toward the same credit requirements as in-person programmes.
• Prioritise mandated subject areas first: Complete your ethics hours and any A&A requirements early in the reporting period so they are not at risk if life gets busy near the deadline.
• Verify your provider before you start: Check the NASBA Registry sponsor list before purchasing any CPE to confirm the provider is currently registered and approved for the delivery method you plan to use.
• Keep records immediately: Save and file your completion certificates as soon as you finish a course. Do not leave documentation to reconstruct later.

Learnsignal: NASBA-Registered CPE for US CPAs

Learnsignal is a NASBA-registered CPE sponsor, approved for QAS Self-Study delivery. Our CPD and CPE courses cover a wide range of technical subject areas including accounting, finance, business law, and professional development — all developed to meet NASBA and AICPA CPE standards. Full details of our NASBA sponsorship, including our registry number and approved delivery methods, are available on our NASBA sponsor registration page.

Whether you need to fulfil your full renewal requirement or target a specific subject area, Learnsignal’s flexible self-study format lets you earn verified CPE credits on your own schedule, from any device.