CPE for CPAs — The Complete 2026 Guide
Everything US-licensed CPAs need to know about CPE requirements in 2026 — NASBA standards, state-by-state rules, ethics hours, and how to choose an approved provider.
Continuing Professional Education (CPE) is the mandatory ongoing learning requirement for licensed CPAs in the United States. Every state licensing board — operating under NASBA (National Association of State Boards of Accountancy) standards — requires CPAs to complete CPE hours each reporting period to maintain their licence. This guide covers everything you need to know about CPE requirements in 2026: how many hours you need, what counts, state rules, and how to choose an approved provider.
What is CPE for CPAs?
CPE (Continuing Professional Education) is structured learning that keeps CPAs current with changes in accounting standards, tax law, auditing requirements, ethics rules, and professional practice. Unlike CPD in the UK and Ireland, US CPE is directly tied to licence renewal — a CPA who fails to meet their state's CPE requirements cannot renew their licence.
NASBA coordinates CPE standards across states through the Statement on Standards for Continuing Professional Education (CPE Standards), which defines what qualifies as CPE, how it should be measured, and what providers must do to offer NASBA-approved programmes.
How Many CPE Hours Do CPAs Need?
Most states require 40 CPE hours per year, or 80 hours over a two-year period, or 120 hours over a three-year period. Within the total, there are typically mandatory sub-requirements: ethics CPE (usually 2–4 hours per period), technical accounting and auditing hours, and in some states a minimum of live/interactive CPE. Requirements vary significantly by state — always check your specific state board's current rules.
What Counts as CPE?
NASBA-approved CPE formats include: group live programmes (in-person seminars, conferences), group internet-based programmes (live webinars), self-study on-demand courses with final assessments, university courses (one credit = ~15 CPE hours), and nano learning modules. Content areas include accounting and auditing, taxation, management advisory services, ethics, and specialised knowledge.
How to Choose a NASBA-Approved Provider
CPE providers must appear on the NASBA National Registry of CPE Sponsors (nasbaregistry.org). Verify: the provider is on the registry, the programme has clear learning objectives and a final assessment, a CPE certificate is issued showing hours, date, field of study, and delivery method, and the content is current and relevant to your practice.
CPE Record-Keeping Requirements
Keep CPE records for a minimum of five years in most states. Documentation should include the completion certificate, programme title and description, delivery method, number of CPE hours, and completion date. State boards conduct random CPE audits — well-organised records protect your licence.
CPE vs CPD — What is the Difference?
CPE is the US term used by CPA licensing boards and NASBA. CPD is the equivalent term used in the UK and Ireland by ACCA, CIMA, ICAEW, and CPA Ireland. Both describe mandatory ongoing professional learning — the key difference is terminology and the measurement system (US CPE uses clock hours; UK/Irish CPD uses hours or body-specific units).
Frequently Asked Questions
Can I carry over CPE hours? Most states allow limited carryover — typically no more than 20 hours. Check your state board rules. Does my CPE expire if I move states? Dual-licensed CPAs must meet both states' requirements. What if I miss my deadline? Most states have reinstatement processes but may impose fees or require additional hours. Avoid missing deadlines.
Further Reading
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