CPE Self-Study Rules by State 2026: Caps and Exam Rules
Self-study CPE is capped at 40 hours in Pennsylvania, 60 in Connecticut, 80 in Illinois and Rhode Island, and 30 percent in Delaware, while Maryland and Oklahoma set no cap.
Self-study is the cheapest and most flexible kind of CPE, which is exactly why boards limit it. In the state guides we have published, Delaware caps self-study at 30 percent of the requirement, Indiana at 50 percent of the required hours, Pennsylvania at 40 hours, Connecticut at 60 hours and Illinois and Rhode Island at 80 hours, while Maryland and Oklahoma set no cap at all. Nearly every state that allows it also attaches conditions about who provides the course, whether there must be a final exam, and whether the programme must be interactive. This guide gathers those rules so you can see at a glance where a self-study bundle will fully count and where it will not. Each figure comes from the relevant state guide, which is based on the board's own rule or website; confirm it with your board before you buy.
At a glance
| Requirement | What the rules say |
|---|---|
| Percentage caps | Delaware: no more than 30 percent of the requirement. Indiana: no more than 50 percent of the required hours, and the Board presumes online courses are self-study |
| Hour caps | Pennsylvania: 40 hours. Connecticut: up to 60 hours (as self-study or a mix of categories). Illinois: up to 80 hours combined, no more than 60 of them non-interactive. Rhode Island: up to 80 hours per period |
| No cap found | Maryland (needs a learning objective and a final assessment for electronic self-study), Oklahoma (sponsor rules apply), California (interactive self-study only), Vermont (proof of completion needed) |
| Final exam required | Mississippi, Texas, Ohio and Kansas (exam score of at least 70 percent) |
| Sponsor rules | Mississippi and South Carolina: NASBA Quality Assurance Service (QAS) sponsors. Oregon: NASBA National Registry sponsors. South Dakota: National Registry or QAS sponsors |
| Half credit | Pennsylvania: non-interactive self-study earns half credit |
What boards mean by self-study
A self-study course is learning you complete on your own schedule without a live instructor: a recorded webinar, an online module, a reading programme with a test. Boards usually separate it from group live programmes, where an instructor presents in real time, and from interactive self-study, where the course asks you questions and responds to your answers. Because the labels are not uniform, always read how your board defines the term. In Indiana, for example, the Board presumes online courses are self-study. For how hours are counted once a course qualifies, see our guide to how CPE credits are counted.
Percentage caps: Delaware and Indiana
Delaware allows no more than 30 percent of the requirement to come from self-study (Delaware guide). Indiana allows no more than 50 percent of the required hours, and the Board presumes online courses are self-study, which matters because most CPAs now take online courses (Indiana guide). In both states, divide your requirement by the percentage to see the real limit before you buy an online bundle.
Hour caps: Pennsylvania, Connecticut, Illinois and Rhode Island
Pennsylvania caps self-study at 40 hours, and non-interactive study earns half credit (Pennsylvania). Connecticut allows up to 60 hours to be reported as self-study or a mix of allowable categories (Connecticut). Illinois allows up to 80 hours combined, of which no more than 60 may be non-interactive, though that guide also flags conflicts between sources, so check the current rule (Illinois). Rhode Island allows up to 80 hours per period (Rhode Island).
States with no cap
Maryland sets no cap, but electronic self-study needs a learning objective and a final assessment (Maryland). Oklahoma sets no limit, but the course must come from a NASBA-registered sponsor, the AICPA or another organisation the Board approves (Oklahoma). California's regulation has no cap on self-study that we could find, though the California Board of Accountancy says only interactive self-study is accepted (California). Vermont has no percentage cap but requires proof of completion (Vermont). No cap does not mean no conditions.
Final exams
Several boards require a passed exam before self-study earns credit. Mississippi requires NASBA QAS-approved sponsors with a passed final exam and does not allow independent study (Mississippi). Texas needs defined objectives, frequent questions with feedback and a passed final exam (Texas). Ohio credits self-study only when it includes an exam requiring successful completion (Ohio). Kansas requires a registered sponsor, a completion certificate and a final exam of at least 70 percent (Kansas). Keep the score report with the certificate.
Sponsor rules
South Carolina counts self-study only when it comes from a course registered with the NASBA Quality Assurance Service (South Carolina). Oregon requires a sponsor on the NASBA National Registry (Oregon), and South Dakota requires a National Registry or QAS sponsor (South Dakota). The cheapest course in the world is worthless if its sponsor is not on the list your board uses. Check the sponsor before you pay, not after.
New Jersey and the live-course exception
New Jersey allows most of the requirement to be met through self-study from a NASBA-registered provider, but the four-hour New Jersey Law and Ethics course must be taken live, not as self-study (New Jersey). Boards often carve out ethics or state-law courses in this way, so check any mandatory course before you assume it can be done on demand.
A practical buying checklist
Before you buy a self-study course, confirm four things: that your board accepts the sponsor, that the course is interactive if your board demands it, that it ends in an exam if your board demands one, and that your cumulative self-study will stay within the cap. Then keep the certificate, the exam result and the date. For what auditors ask to see, read our guide to what boards ask for in a CPE audit. If you hold licences in several states, apply the strictest cap, as discussed in CPA mobility and CPE. Our CPA CPE requirements guide sets self-study alongside the other state rules.
Frequently asked questions
How much self-study CPE counts?
It depends on the state: 30 percent of the requirement in Delaware, 50 percent in Indiana, 40 hours in Pennsylvania, 60 in Connecticut, 80 in Illinois and Rhode Island, and no cap in Maryland or Oklahoma.
Do I need a final exam for self-study CPE?
In several states yes. Mississippi, Texas, Ohio and Kansas require a passed exam before self-study earns credit.
Does an online course count as self-study?
Often. Indiana's Board presumes online courses are self-study, so they count against its 50 percent cap.
Does non-interactive self-study count fully?
Not everywhere. Pennsylvania gives half credit for non-interactive self-study and Illinois limits non-interactive hours to 60 of 80.
Where can I find approved sponsors?
On your board's website, or the NASBA National Registry and QAS lists where your board uses them.
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 rule with your state board before you buy a course.
Source: Learnsignal state CPE guides, each based on the relevant state board's rules and website, checked October 2026.
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Learnsignal Education Team
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