Reinstating a Lapsed CPA License: CPE Required by State (2026)

When a CPA license lapses, goes inactive or expires, getting it back usually means catching up on continuing professional education (CPE) as well as paying fees. The boards we checked ask for anything from 24 hours in the last year (New York, inactive to active) to 120 hours (Florida and Ohio), and the look-back window runs from 12 months to three years. This guide sets out what each board publishes, which figures come from official pages and which come from mirrors of the rules, and where we could not confirm the number. Rules change, so check your board before you start. For the basics, see our CPA CPE requirements guide and our guide to CPE waivers and inactive status.

At a glance

California

The California Board of Accountancy says that a licensee converting from inactive to active needs 80 hours of CPE in the prior 24 months, with 20 of them in the last 12 months. A licensee renewing an expired active license needs 80 hours in 24 months, according to the board's FAQ. For a license cancelled after five years, the board's reissuance page refers to 80 hours within two years. The board's CPE verification pages also say a sample of renewed licensees is audited, so keep your certificates. Our California CPE guide covers the regular cycle.

New York

Under 8 NYCRR 70.9, a licensee who moves from inactive to active status needs 24 hours of CPE in the prior 12 months. We could not confirm the route for a license that was allowed to lapse completely beyond a mention of delayed registration renewal, so contact the state education department if your registration lapsed. Our New York CPE guide covers the annual requirement.

Georgia

Georgia's reinstatement rule asks for 40 hours of CPE for each year since the last renewal, capped at 160 hours, with at least 80 hours in the last two years, and it does not allow carryover. The subject mix is unclear: the rule text says one share of hours must be in accounting and auditing, while the board's reinstatement form says at least half must be technical. Confirm the split with the board before you book courses. See our Georgia CPE guide.

North Carolina

The North Carolina board's rules ask for 2,000 minutes of CPE in the prior 12 months to move from inactive to active or to have a license reissued, and 400 of those minutes must be on North Carolina law and ethics. The board counts CPE in minutes, so check how your courses are measured. See our North Carolina CPE guide.

Florida, Pennsylvania and Ohio

For these three states we read the rules on mirror sites and not the official code, so treat the numbers as a starting point. Florida's rule 61H1-33.006 is reported to require 120 hours in 24 months, including 30 in accounting and auditing and 8 in Florida ethics, for any inactive license and for a delinquent license after 15 March. The mirror's table adds up to only 68 of the 120 hours, and Florida has proposed amendments to its CPE rules, so confirm the rule with the Department of Business and Professional Regulation. Pennsylvania is reported to require 80 hours in the two years before applying, with an exception for reactivating within the same two-year period. Ohio is reported to require 120 credits in the 36 months before applying, including 3 on Ohio law and ethics, 24 in accounting and auditing and 24 in tax, under a rule titled for converting to Ohio permit status. See our guides for Florida, Pennsylvania and Ohio.

Texas, Illinois and New Jersey

We could not confirm the reinstatement hours for these states. In Texas the rules we read set late fees for an expired license but give no hours, and the board's reinstatement page lists none. Illinois lets a license lapsed for under five years be restored with a fee and CPE, and one lapsed for five years or more needs a fitness check as well, but the restoration hours are not stated in the section we read. New Jersey's board form says credits cannot be more than three years old and gives no hour count. Ask each board for the figure in writing. See our guides for Texas, Illinois and New Jersey.

How to plan a reinstatement

Start by finding out how your license is classified: inactive, delinquent, expired or cancelled, because each can have a different rule. Then ask the board for the CPE hours, the look-back window and the subject mix in writing. Count only courses that fall inside the window, and check that your sponsor is accepted. Keep every certificate, because reinstatement CPE is often reviewed. If you also hold a license in another state, our guide to CPE and practising across state lines explains how the two interact.

Frequently asked questions

How many CPE hours do I need to reactivate an inactive CPA license?

It depends on the state. The California board asks for 80 hours in 24 months, New York asks for 24 hours in the prior 12 months, and North Carolina asks for 2,000 minutes in the prior 12 months.

Does old CPE count towards reinstatement?

Only inside the look-back window your board sets, such as 12, 24 or 36 months. New Jersey's form says credits cannot be more than three years old.

Can I carry over extra hours to reinstate?

Georgia says no carryover is allowed for reinstatement. Ask your board, and see our CPE carryover guide.

Is the state board going to audit my reinstatement CPE?

Boards audit CPE in different ways, so keep records. Our CPE audit guide explains what boards ask for.

Where do I find the official rule?

On your board's website and in your state's administrative code. Rules are amended, so check the date.

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 as listed above, some read through mirror sites. Checked October 2026. This is general information, not legal advice.