Rhode Island CPA CPE Requirements 2026: 120 Hours in 3 Years

Rhode Island CPAs must complete 120 hours of formal CPE in each three-year licensing period, including at least six hours in regulatory and behavioral ethics. The period runs from July 1 of the renewal year to June 30 three years later, and licenses expire on June 30. This guide explains the rules in 400-RICR-00-00-1, section 1.8, including the caps on self-study and personal development, how a new licensee is treated and what reinstatement costs. For a comparison across states see our CPA CPE requirements guide.

Rhode Island CPE requirements at a glance

The three-year period

Rhode Island moved from a calendar-year cycle to a fiscal-year cycle. The rule defines each three-year period as running from July 1 of the renewal year through June 30 three years later, and licenses expire on June 30 at the end of the term. The last completed cycle, according to the Department of Business Regulation (DBR) renewal page and CPE form, was July 1, 2023 to June 30, 2026. The next cycle, July 1, 2026 to June 30, 2029, is our inference from the three-year term, so confirm it with DBR. Renewal is online only, through the elicensing.ri.gov system launched on November 3, 2025.

Ethics

At least six of the 120 hours must be in regulatory and behavioral ethics (section 1.8.2). The sources we read do not require them to be Rhode Island-specific. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Subject areas and the personal development cap

The rule recognizes four areas: accounting and auditing; technical business subjects such as consulting, management, specialized knowledge and taxes; personal development and marketing; and ethics. It sets no minimum for the technical areas. Personal development and marketing is capped at 24 hours in the period.

Caps on other activities

Self-study may reach 80 hours of the 120. Instructors can claim preparation of up to two hours per presentation hour, with preparation and teaching together capped at 60 hours, and repeat presentations earn nothing. Authoring is capped at 60 hours. Nano-learning earns 0.2 credit per segment, and we found no separate cap. College courses taken without attendance verification count only for actual online class hours, up to 10 hours per academic credit, and graded courses need a passing grade. Remote CPE with attendance verification has no limit.

New licensees

A new licensee needs no CPE in the year first licensed. The first renewal then requires 80 hours including four ethics hours.

Reinstatement

Reinstating an expired license needs 120 hours in the preceding three years and a $500 fee. If the license expired five or more years ago, the applicant must take a Board-approved classroom CPA exam review course or complete 240 hours, with the subject-specific hours doubled. Only retired status is recognized, at age 55 or older, and it is exempt from renewal and CPE.

Sponsors and records

No registry is required. Programs sponsored by recognized national and state professional accounting organizations, universities and in-house programs qualify, and remote CPE needs attendance verification. NASBA and the AICPA are not named in the rule. Our explainer on what NASBA does describes the registry for those who choose registry-listed courses. Keep attendance proof and compliance records for the current and the preceding renewal period. Audits are random or for cause, and a penalty can reach $1,000. DBR treats claiming the same credits in two periods as a disciplinary violation.

Exemptions and extensions

The rule provides for the retired status above, the first-year new-CPA exception, a licensee who complies in their principal jurisdiction, extensions for good cause and automatic relief after a Governor state of emergency of 30 or more days.

Planning your hours

A simple plan is 40 hours a year, with the six ethics hours done in the first year so they are out of the way. Because there is no annual minimum, a late rush is possible but risky, and the 2026 renewal closed on June 30, 2026 at 11:59 PM, after which a late renewal is treated as a reinstatement. For a comparison across states see our complete guide to CPE for CPAs.

What we could not confirm

The statute, R.I. Gen. Laws section 5-3.1-7, says renewal applications are due by February 15 of the expiration year, while DBR says the license expires June 30. The statute copy may be out of date, so we could not tell which governs. We found no rule on carryover or on a cap for nano-learning, and the nano-learning wording is internally inconsistent. DBR pages dated July 2026 still describe the 2026 renewal as open. One 2022 DBR guidance document on self-study courses was linked but not read, so it may contain details that we missed. Senate bill S 3076 (Businesses - Public Accountancy), an update of the state accountancy law, passed the House 69-0 on June 8, 2026, and its text takes effect upon passage. It does not change the 120-hour rule, and we could not confirm the signing date.

Frequently asked questions

How many CPE hours do Rhode Island CPAs need?

120 hours of formal CPE per three-year period, including at least six in ethics.

When does the Rhode Island license expire?

June 30 at the end of the three-year term.

Can I do all my CPE by self-study?

No. Self-study is limited to 80 of the 120 hours.

Is there a retired status?

Yes, at age 55 or older, exempt from renewal and CPE.

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: 400-RICR-00-00-1 (rules.sos.ri.gov) and the Rhode Island Department of Business Regulation Board of Accountancy renewal and CPE pages (dbr.ri.gov), checked October 2026.