Louisiana CPA CPE Requirements 2026: 80 Hours Every Two Years

Louisiana CPAs must complete 80 hours of CPE over a rolling two-calendar-year compliance period, with at least 20 hours in each year. Hours must be completed by December 31 and reported by January 31. The rules also include a Board-required ethics course and an eight-hour accounting and auditing minimum for those who work on attest engagements. This guide uses Louisiana Administrative Code Title 46, Part XIX, chapter 13, and the Board's CPE page. For a comparison across states see our CPA CPE requirements guide.

Louisiana CPE requirements at a glance

The two-year period

Louisiana does not use birth-month cycles. The compliance period covers two calendar years, and you must complete courses by December 31 and report them by January 31. The Board's page explains that the prior period's reporting sets the next period's minimum, so a licensee who reported a large number of hours may need only 20 in the following year. We could not verify that table in the rule text, so plan on at least 20 hours a year and, as the Board recommends, around 40.

Ethics

Chapter 13 requires a Board-required ethics course with Board pre-approved content. The Board's CPE page adds that the course is required in even-numbered years and only from Board-approved vendors, and that other behavioral ethics courses count as general hours but do not satisfy the requirement. The same page says a licensee who primarily practices outside Louisiana and holds an active license in a state requiring ethics is exempt from the Louisiana course. The even-year pattern was not stated in the rule text we read, so verify it with the Board. Calendar 2026 is an even year. Our overview of ethics CPE for CPAs explains how ethics credit works elsewhere.

Subject rules and caps

Licensees who take part in attest engagements need at least eight hours in accounting and auditing each calendar year. Personal development is capped at 20 hours a year. Teaching earns one hour per teaching hour plus up to two hours of preparation per teaching hour, capped at 20 per calendar year, and authoring is credited only after publication, at up to 10 hours. Board-approved exams earn five times the exam length, capped at 20 hours, and college courses count 15 hours per semester hour and 10 per quarter hour. Hours above a cap are disregarded.

Self-study and group programs

Self-study programs must be interactive, and AICPA, NASBA and state society programs are acceptable. Group programs must run at least 50 minutes and self-study programs at least 25 minutes. Magazines and reference materials do not qualify. The Board's page says nano-learning is not acceptable, which we could not confirm in the rule text. Our explainer on what NASBA does covers the registry that many licensees use.

New licensees and reinstatement

A newly certified or reinstated licensee needs no CPE until the following full calendar year, which then starts the compliance period. Reinstating a lapsed license requires proof of CPE for the preceding compliance period, and reinstating an expired certificate requires recent experience and 120 hours in the three years before applying. The Board's page says there is no CPE requirement in the reinstatement year, which may conflict with the rule, so ask the Board which applies.

Records and audits

Keep records for five years after the end of the calendar year in which the program was completed. The Board does not pre-approve courses or sponsors, except the ethics course, but it reserves the right to review or audit and to approve or disapprove credit afterwards. Certificates should show your name, the date, the title, the length and the sponsor.

Renewal and waivers

Certificates renew annually on or before December 31 of the preceding year. A licensee who renews but does not meet CPE reporting is changed to CPA inactive effective February 1. Inactive and retired registrants do not report CPE, and the Board can waive the requirement for hardship or medical reasons.

What we could not confirm

The Board's own copy of the rules could not be read by our tools, and we did not check any Louisiana Register amendments after April 2023. The even-year ethics pattern, the nano-learning ban and the carryover prohibition rest on the Board's CPE page rather than the rule text. A 2026 bill amended parts of the accountancy statutes but showed no CPE hour changes in the text we read. Check the Board's page before you rely on any of these points.

Frequently asked questions

How many CPE hours do Louisiana CPAs need?

80 hours over a two-calendar-year period, with at least 20 each year.

When must CPE be completed and reported?

Complete it by December 31 and report it by January 31.

Is there a Louisiana-specific ethics course?

The rule requires a Board-required ethics course; the Board's page says it is needed in even-numbered years.

Are there caps on personal development?

Yes. Personal development is capped at 20 hours per calendar year.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Louisiana State Board of CPAs CPE page (cpaboard.state.la.us) and Louisiana Administrative Code Title 46, Part XIX (doa.louisiana.gov), checked October 2026.