CPE Audits for CPAs: What Boards Ask For and How Long to Keep Records
State boards audit CPE records at random, and the proof, retention period and penalties differ by state: five years in New York, four in California, two in Florida.
Most state boards of accountancy check CPE by audit instead of by reviewing every renewal. If your name is drawn, you are asked to send proof of the hours you reported, and the board decides whether the proof is good enough. The details differ by state: New York asks you to keep records for at least five years, California for four years and Florida for two years after the renewal period. This guide compares what four boards say about audits, what a certificate should contain, what NASBA's audit service does and how to keep records so an audit letter is a minor task. For your own state's hours, see our CPA CPE requirements guide.
At a glance
| Requirement | What the rules say |
|---|---|
| New York | Random monthly audits; keep records for at least five years; failure to produce records can lead to suspension, revocation or fines |
| California | Keep records for four years; since January 2026 renewal is by certification only and records are needed only if you are audited |
| Florida | Keep records for two years after the renewal period; selected licensees must provide proof on request |
| Texas | Licensees are randomly selected each quarter and asked for evidence covering the most recent three-year period (board newsletters, 2016 and 2018) |
| South Carolina | CPE reported through NASBA's CPE Audit Service, which is free; documents needed only after a deficiency notice or an audit selection |
| NASBA CPE Audit Service | A web application where CPAs in participating jurisdictions report CPE and boards run audits at no cost as a NASBA membership benefit |
How boards select you
Boards describe their audits as random. New York's State Board for Public Accountancy office says it audits licensee CPE records every month. Texas board newsletters from 2016 and 2018 describe staff drawing a random sample of renewing licensees each quarter.
What proof boards want
The standard proof is the certificate of completion. New York's guidance says a certificate should show the licensee's name, the programme title, the sponsor's name and ID, the subject area, the credits, the delivery method and the date and location. California's FAQ lists similar items: your name, the course title or description, the location, the completion date, the provider name, the study method, the hours earned, the subject areas and verification by a provider representative, in a flexible format.
How long to keep records
The retention periods we found differ. New York's rule requires licensees to keep records for not less than five years. California says four years, for use if you are selected for a CE audit. Florida's FAQ says CPE records must be kept for two years after the renewal period. We could not confirm the Texas retention period from the board pages we could read. The longest sensible rule is to keep every certificate for at least five years, which covers the three states above and leaves a margin.
California: certification at renewal
California changed its renewal process: since January 2026, renewal is by certification only, with no coursework details submitted. Records are needed only if you are audited, which is why keeping them matters. If you certify that you completed the hours, the audit is the only point at which the board checks.
Florida: reporting and audits
Florida's Department of Business and Professional Regulation says reporting CPE is no longer required for renewal, but selected licensees must provide proof on request. Its Bureau of Education and Testing runs the audits. The FAQ also says that relinquishing a CPA licence does not cure a CPE audit, so giving up the licence does not end the process.
Penalties
New York says failure to produce comprehensive records in a timely manner is grounds for disciplinary action, and its guidance lists suspension, revocation and fines. The Texas board newsletters we read describe possible disciplinary action, in some cases suspension of the certificate, and a $100 penalty for each year of continued non-compliance, but those newsletters date from 2016 and 2018 and may be out of date. California's FAQ does not describe audit penalties on the page we read, so we cannot state them.
NASBA's CPE Audit Service
NASBA runs a web application called the CPE Audit Service, which lets CPAs in participating jurisdictions report CPE details and lets boards run their audits. NASBA says boards receive it at no cost as a membership benefit, and South Carolina calls it free for licensees. NASBA's page lists these participating boards: Florida, Guam, Kentucky, Maryland, Missouri, Montana, North Carolina, Ohio, Oregon, Puerto Rico, South Carolina, Tennessee, Utah, the Virgin Islands and Virginia. Florida's own CPE page does not mention it, so confirm with your board before relying on the list.
NASBA's registry does not hold your records
The National Registry of CPE Sponsors lists approved sponsors, but NASBA says sponsors, not the registry, maintain records of attendees and provide transcripts or certificates. Your certificate comes from the provider. If a provider closes, your copy may be the only one.
A simple record-keeping routine
Save every certificate as a PDF the day you finish a course, name the file with the date, provider and hours, and keep a single log with the same details plus the subject area. Keep ethics certificates in their own folder, because ethics hours often have their own rules. If a course came with a transcript from the provider, save that too. When an audit letter arrives, you then send a log and a folder instead of searching your email.
Frequently asked questions
How long should I keep my CPE certificates?
Keep them for at least five years. New York requires five years, California four and Florida two years after the renewal period.
What happens if I cannot produce a certificate?
Boards treat missing records as a compliance problem. New York lists suspension, revocation and fines as possible outcomes, so ask the provider for a duplicate certificate as soon as you notice a gap.
Does NASBA keep a record of my CPE?
NASBA says sponsors, not the registry, keep attendee records. NASBA's CPE Audit Service lets CPAs in participating jurisdictions report CPE to their board.
Is renewal by certification the same as no audit?
No. California's renewal asks you to certify your hours without submitting details, but you can still be audited and asked for the records.
Does giving up my licence end an audit?
Not in Florida. The Department of Business and Professional Regulation says relinquishing a CPA licence does not cure a CPE audit.
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. Our CPE credits explained guide covers how hours are counted, and our NASBA guide explains the registry.
Source: New York State Education Department mandatory continuing education Q&A (updated 2020) and Part 70 rules, California Board of Accountancy CE pages (updated 29 July 2026) and FAQ, Florida DBPR CPA FAQ and CPE reporting page, Texas State Board of Public Accountancy board reports (2016 and 2018), South Carolina LLR notice and NASBA pages on the CPE Audit Service (April 2026) and the registry's role (November 2023), checked October 2026.
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Learnsignal Education Team
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