Nano-Learning CPE Limits by State 2026: Caps and Rules for CPAs
Several state boards cap nano-learning at hours or a share of your CPE: Arkansas 4 hours a year, New Hampshire 3, Washington 12, Alabama 25 percent. Others set no limit or say nothing.
Nano-learning is the shortest form of CPE: a tutorial of roughly 10 to under 20 minutes that earns credit in one-fifth-hour pieces. Some state boards cap it hard, with Arkansas allowing 4 hours a year, New Hampshire 3 hours a year, Washington 12 hours in a reporting period and Alabama 25 percent of the required hours. Others credit it with no cap, a few say it is not acceptable, and many boards say nothing at all. This guide pulls together what the 52 state guides on Learnsignal found, state by state, so you can see whether a bundle of short courses will actually count. Start with our guide to how CPE credits are counted, then use the table below. For the full rules in any one state, open its page, such as Washington, Texas or California.
At a glance
| State | What the rules say |
|---|---|
| Arkansas | Capped at 4 hours a year; 5 modules equal 1 hour |
| New Hampshire | No more than 3 hours a year |
| Washington | Maximum of 12 hours in the three-year reporting period |
| Arizona | Maximum of 4 hours per period |
| New Mexico | No more than 8 hours in a 36-month cycle |
| Wyoming | No more than 10 credits in a calendar year |
| South Carolina | 10 percent (4 hours) in the current regulation; the 2020 version said 5 percent |
| Delaware | Capped at 5 percent; credit is one-fifth of a credit per program |
| Alabama | No more than 25 percent of required hours, so 10 of 40 |
| Texas | No more than 50 percent of required credits, according to our Texas guide |
| Oklahoma | Accepted from 1 January 2025: up to twenty courses a year and four credits in total |
| Louisiana | The Board's page says nano-learning is not acceptable; we could not confirm it in the rule text |
What counts as nano-learning
The usual definition is a short programme, roughly 10 to under 20 minutes, that earns credit in one-fifth-hour pieces. California describes nano-learning in these terms and adds that it requires a perfect score on a test and cannot be used for ethics, fraud or regulatory review. New Jersey accepts 10-minute modules that earn 0.2 credit each, and Oklahoma describes 10-minute tutorials that need a 100 percent final-exam score. Because the definitions differ in detail, a course that counts in one state may not count in another.
States with a stated cap
Arkansas, New Hampshire, Washington, Arizona, New Mexico, Wyoming, South Carolina, Delaware, Alabama and Texas all give a number in the sources we read. The caps range from 3 hours a year in New Hampshire to a quarter of your hours in Alabama. Read the unit carefully, because boards mix hours, credits and percentages, and some count per year while others count per multi-year period. Washington's limit of 12 hours is for the three-year reporting period, for example, and New Mexico's 8 hours is over a 36-month cycle. Our guides to Arkansas, New Hampshire, South Carolina, Alabama and Delaware give the detail.
States that credit nano-learning without a cap we could find
Rhode Island credits nano-learning at 0.2 credit per segment and we found no separate cap. Georgia, Oregon, South Dakota and Montana also credit it in one-fifth units without a cap in the sources we read. New Jersey has accepted it since 2018 from NASBA-registered sponsors, and North Carolina and Minnesota also require nano-learning to come from an approved or registered sponsor. Nebraska reports nano-learning in 50-minute increments from the same sponsor, so check with the Board how short modules are combined. California found no cap on nano-learning hours in the regulation, but the perfect-score and subject limits apply. Missouri's rule lists nano-learning among the categories it recognises, and the District of Columbia's 2024 form includes it where the older 2004 rule text does not, so check both with the relevant board.
States where we found no rule
The pages for New York, West Virginia, Vermont, Iowa, Ohio, Illinois, Kansas, Utah, Idaho, North Dakota, Florida, Pennsylvania and Nevada either say we found no rule on nano-learning or say the rules do not address it. For Mississippi we could not say whether there is a cap, so ask the Board. No rule does not mean unlimited, and it does not mean the credit is accepted: the board can still decline a course in an audit. Where the board is silent, a conservative approach is to keep short courses to a small share of your hours and keep the certificates.
States whose pages do not address it
The Learnsignal pages for Indiana, Michigan, Massachusetts, Tennessee, Maryland, Virginia, Hawaii, Alaska, Kentucky, Wisconsin, Colorado, Connecticut, Guam and the US Virgin Islands do not discuss nano-learning at all. That is not the same as saying it is accepted. If you want to rely on short courses in one of these places, ask the board before you buy.
How to avoid wasting credit
Check three things before you buy a bundle of short courses. First, is the sponsor registered with NASBA or approved by your board, because several states require that for nano-learning. Second, does your state cap this category and in what unit. Third, does the course pass the state's other tests, such as a minimum score or a subject restriction. Keep the certificate and the course length, because a board audit will ask for them. Our guide to what boards ask for in a CPE audit explains the records to keep.
Using nano-learning well
Short courses are useful for topping up the last few hours or for a quick update on one rule. They are a poor way to build most of a requirement, both because of the caps and because boards often require a minimum number of hours in specific subjects. Combine them with longer courses, and see our guide to CPA mobility and CPE if you hold licences in more than one state, because the caps are not the same everywhere.
Frequently asked questions
What is nano-learning in CPE?
A very short programme, usually 10 to under 20 minutes, that earns credit in one-fifth-hour pieces. States apply their own conditions on score, subject and sponsor.
Which states cap nano-learning?
Among the states we cover, Arkansas, New Hampshire, Washington, Arizona, New Mexico, Wyoming, South Carolina, Delaware, Alabama and Texas give a cap. Oklahoma limits it to twenty courses a year and four credits in total.
Does California accept nano-learning?
Yes, with conditions: programmes run from 10 to under 20 minutes, require a perfect test score, and cannot be used for ethics, fraud or regulatory review. We found no cap on nano-learning hours in the regulation.
Is nano-learning accepted in Louisiana?
The Board's page says it is not acceptable, but we could not confirm that in the rule text, so ask the Board.
Do I need a NASBA sponsor for nano-learning?
New Jersey, North Carolina and Minnesota require nano-learning to come from an approved or registered sponsor in the sources we read. Check your own board.
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. Check your board's current rules before you buy a bundle of short courses.
Source: state board of accountancy pages and rules as summarised in the Learnsignal state CPE guides, checked October 2026.
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Learnsignal Education Team
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