What Does CPE Stand For? CPE Meaning, Credits and NASBA Explained

CPE stands for continuing professional education. It is the term used for the ongoing learning that US certified public accountants (CPAs) must complete to keep their licence. NASBA, the National Association of State Boards of Accountancy, works with the AICPA to set the standards for CPE programmes, while each state board of accountancy sets the actual requirement for CPAs licensed in that state. This page explains what CPE means, how CPE credits are worked out, what NASBA's role is and how CPE differs from CPD.

What does CPE mean?

CPE is continuing professional education: structured learning that keeps a professional's technical knowledge and ethics up to date after qualification. For CPAs it is a licensing condition. You report your CPE hours to your state board when you renew, and the board can check your records. You may also see CPE called "CPE credits", "CPE hours" or "continuing education" (CE). In the CPA context they all point to the same obligation.

In the UK and Ireland the equivalent idea is called CPD, or continuing professional development, and the rules vary by professional body. We explain the difference in CPE vs CPD.

What does NASBA stand for?

NASBA stands for the National Association of State Boards of Accountancy. It is the association of the state and territory boards that license CPAs. NASBA does not set your personal CPE requirement. Instead it works with the AICPA on CPE standards and runs the National Registry of CPE Sponsors, which lists organisations that have met those standards. Our complete guide to NASBA CPE covers the Registry in more depth, and our NASBA CPE sponsors page sets out our own status.

How are CPE credits calculated?

According to the AICPA, CPE credits are based on a 50-minute hour. The length of a course, or the average time pilot testers took to complete a self-study course, is divided by 50 to get the credit amount. A course that averages 500 minutes, for example, earns 10 credits. This is why one clock hour of live training is not always exactly one credit, and why it is worth checking the credit figure printed on a certificate before you rely on it. We walk through examples in CPE credits explained.

How many CPE hours do CPAs need?

There is no single national number, because requirements are set state by state. The AICPA itself requires its members to complete 120 hours of CPE in each three-year reporting period, with exemptions in some situations such as retirement or unemployment. Many state boards use a similar total across a reporting period, plus rules for ethics and for accounting and auditing hours, but the details differ. State boards also have the final authority on whether an individual course is accepted for credit.

For work that falls under the US Government Accountability Office's Yellow Book, there is a separate requirement: at least 80 hours every two years, including at least 24 hours in government-related subjects. See our CPA CPE requirements guide for a comparison table, or go straight to the state page you need:

• California CPE requirements
• Texas CPE requirements
• New York CPE requirements
• Florida CPE requirements
• Illinois CPE requirements
• Pennsylvania CPE requirements
• New Jersey CPE requirements
• Ohio CPE requirements

Who sets CPE rules?

Three groups matter, and it helps to know which is which:

1. Your state board of accountancy sets the requirement you must meet to renew your licence and decides which courses it accepts.
2. NASBA and the AICPA set the standards that CPE programmes are expected to follow, and NASBA keeps the National Registry of CPE Sponsors.
3. Your employer or professional body may add its own rules, for example if you are an AICPA member or work on government audits.

When rules conflict, the state board's rule is the one that decides whether you can renew.

What counts as NASBA-approved CPE?

"NASBA-approved CPE" usually means the course comes from a sponsor listed on the National Registry of CPE Sponsors. Many boards accept courses from Registry sponsors, but acceptance is always the board's decision, so check your own state's list of accepted providers and delivery methods. If you are comparing providers, read the best online CPE providers for CPAs.

What about ethics CPE?

Most CPAs have to complete some ethics hours within their reporting period, and the amount and the type of course vary by state. See our guide to ethics CPE for CPAs for what boards typically look for.

Frequently asked questions

What does CPE stand for in accounting?

Continuing professional education, the learning US CPAs complete to keep their licence.

Is CPE the same as CPD?

The idea is the same, but CPE is the US CPA term with credit-hour rules set by state boards, and CPD is the term used by UK and Irish professional bodies, where requirements vary by body.

How long is one CPE credit?

Credits are based on a 50-minute hour, according to the AICPA.

Who decides whether my course counts?

Your state board of accountancy has the final say on whether a course is accepted for CPE credit.

Where can I take CPE?

Providers range from state societies and the AICPA to online platforms. Browse the Learnsignal CPD library and check that your board accepts the provider before you enrol. If you are new to the field, our CPE for CPAs guide is a good starting point.