CPE for Newly Licensed CPAs: First Renewal Rules by State (2026)

Do new CPAs need CPE at their first renewal? It depends on the state: some boards exempt the first renewal, some prorate the hours, and some start the clock on the next full period. This guide sets out what we found for ten states, marking which figures come from official board pages and which from secondary copies of the rules, and where we could not confirm the answer. Do not assume your first renewal is free of CPE without checking, because boards also set ethics and other requirements that may apply from the start. For the regular cycle in your state, see our CPA CPE requirements guide.

At a glance

California

The California Board of Accountancy prorates the first renewal at 20 hours for each full six months between the date of issue and the first expiry date, and the board states the amount in the approval letter. Licensees first licensed on or after 1 July 2024 must also take a regulatory review course, according to the board. Our California CPE guide covers the regular cycle.

Illinois

The Illinois renewal form says the 120-hour requirement is not applicable to the first renewal following initial licensure, and the IDFPR FAQ says the same. This is an exemption, not proration. Check the form for any ethics or other hours that still apply, and see our Illinois CPE guide.

North Carolina

North Carolina prorates by the quarter in which the certificate is approved. A certificate approved in April to June requires 1,500 minutes, July to September 1,000 minutes and October to December 500 minutes, against a full-year requirement of 2,000 minutes, according to the board's rule. See our North Carolina CPE guide.

Pennsylvania

The Pennsylvania board's CPA page says a licensee is not required to complete continuing education during the two-year period in which they passed the exam. The renewal page words the exemption for exam passers in 2026 or 2027, so check the current wording. The regular requirement is 80 hours per two years, with at least 20 in each year and 4 hours of ethics. See our Pennsylvania CPE guide.

New York

The state education department says the requirement begins on the first January 1 within the initial registration period, so there is no proration and your first obligation is the first full calendar year. The page we read was last updated in 2020, so confirm it is current. See our New York CPE guide.

Georgia and Texas

The Georgia board says a licensee with under one year at first renewal needs no CPE, and one with at least one but under two years needs 40 hours, including 4 hours of ethics with one Georgia-specific hour. For Texas, the rule text we read through a secondary copy says a licensee certified for under 12 months has no CPE requirement and that the first full 12-month period is also exempt. We could not read the Texas Register text, so confirm with the Texas State Board of Public Accountancy. See our Georgia and Texas guides.

Florida, Ohio and New Jersey

Florida's Department of Business and Professional Regulation says the first period runs three June 30ths from issue, with no proration or exemption stated, and the rule is under review, so confirm the current text. For Ohio, the board's FAQ says the Ohio law and ethics requirement starts in the first full three-year reporting period, but we found no rule for the other hours. New Jersey's board FAQ says CPE begins in the first triennial period following the one of licensure, and a secondary copy of the rule says the initial renewal is exempt. See our Florida, Ohio and New Jersey guides.

What to do in your first year

Do not rely on a blanket exemption. Ask the board for the date your first period ends and the hours it expects, including any ethics course, and note whether any course has to be from a state-specific sponsor. Keep certificates from the start, because audits can look back several years. If you hold licenses in more than one state, read our guide to CPE and practising across state lines. If you are still working towards the licence, our guide on how to become a US CPA explains the route.

Frequently asked questions

Do new CPAs need CPE at their first renewal?

In some states no. Illinois exempts the first renewal, Pennsylvania exempts the period of passing the exam, and Georgia exempts under one year. Other states prorate, as California and North Carolina do.

How does California prorate CPE for new licensees?

At 20 hours for each full six months between issue and first expiry, according to the California Board of Accountancy.

How does North Carolina prorate?

By quarter of approval: 1,500 minutes for April to June, 1,000 for July to September and 500 for October to December.

Are ethics hours required in the first period?

It varies. Check your board, and see our ethics CPE guide.

Where can I find the exact rule?

On your board's website. Some rules we cite were read through secondary copies, so verify them.

Next steps

Read our complete CPE guide for CPAs and the Learnsignal CPD hub, and see the Learnsignal pricing page when you are comparing CPE providers.

Source: state board of accountancy pages and administrative codes, some read through secondary copies. Checked October 2026. This is general information, not legal advice.