NASBA CPE Standards 2026 Revision: Key Dates and What Stays the Same

NASBA and the AICPA have approved a 2026 revision of the Statement on Standards for Continuing Professional Education Programs. NASBA's announcement says the revised Standards are effective on 1 August 2026, with later dates for programs to conform. This matters if you take CPE, because the standards set what sponsors must do, and if you sponsor courses, because deadlines apply to you. This guide sets out the dates NASBA published, the rules that carried over from the 2024 Statement, and what we could not confirm from the final text. For background see what NASBA does and our CPA CPE requirements guide.

Update, 17 October 2026: We have now read the final 2026 Standards. Group programmes can start at one-half or one full credit, self-study can start at one-fifth or one-half, sponsors round down and never up, and Group Live and Group Internet-Based are merged into a single group programme. Our guide to how CPE credit is calculated has the detail.

At a glance

What changed and when

NASBA's blog post on the approved revisions says the revised Standards take effect on 1 August 2026. It gives 1 November 2028 as the date by which existing programs have to conform, and 1 March 2027 for new programs. NASBA also says state boards may set other dates. We recommend reading the announcement for the exact scope of each date, because the summary above is a short version of a longer transition.

What the 2024 Statement said

The previous Statement took effect on 1 January 2024. It set one CPE credit at 50 minutes: its Article I says fifty minutes of participation in a program of learning equals one CPE credit. That definition is the one most CPAs know, and our how CPE credits are counted explains how it works in practice.

Credit increments in 2024

Under the 2024 Statement, group programs award a minimum first credit of one full credit, then credit may be given in one-fifth or one-half increments, but not mixed within a program. Self-study programs have a minimum first credit of one-half, with one-fifth or one-half increments after the first full credit. So the common claim that only one-fifth increments apply to self-study is wrong, because half increments are also allowed.

What we could not confirm

We could not open the final 2026 Statement text, so we cannot say what it does with credit increments or minimum credit lengths. An explanatory memo for an exposure draft described proposed changes, but a draft is not the final rule, so we do not report it as one. Until you have read the final text, assume the 2024 increments apply to programs that follow the 2024 Standards.

Fields of study

NASBA's Registry page lists a January 2024 Fields of Study document. We did not read the full list and could not confirm whether a 2026 version exists. Check the Registry before choosing a course for a specific category of credit.

What it means for CPAs

State boards have the final authority on whether they accept a course, so a change in NASBA's Standards does not automatically change your renewal rules. Read your board's page and our Registry versus QAS explainer, which explains the difference between Registry sponsors and QAS self-study. Our guide to verifying a NASBA CPE sponsor shows how to confirm that a provider is on the Registry.

What it means for sponsors

If you sponsor courses, the transition dates determine how long you have to update your programs. Our guide to becoming a Registry sponsor describes the application route. We have not confirmed any changes to application fees or processes in the 2026 text.

Where the sources are

The dates come from NASBA's blog post and its Registry standards page. The Registry page does not label either version as the current one, so treat both as live during the transition. We will update this page when we have read the final Statement.

Frequently asked questions

When do the 2026 NASBA CPE Standards take effect?

NASBA says the revised Standards are effective on 1 August 2026.

When must existing programs conform?

NASBA's summary gives 1 November 2028.

How long is one CPE credit?

The 2024 Statement says fifty minutes of participation equals one CPE credit.

Do the credit increments change in 2026?

We could not confirm that from the final text, so check the Statement itself.

Does this change my state renewal rules?

Not automatically. State boards have the final authority, and may set different dates.

Next steps

Read our Registry versus QAS explainer and guide to verifying a NASBA CPE sponsor next. If you are comparing study options, see our Learnsignal pricing page.

Source: NASBA blog post on approved revisions to the Standards (19 May 2026), NASBA Registry standards page, the 2024 Statement on Standards for CPE Programs and the NASBA Registry increments guidance. Checked October 2026.