State licensing boards require CPAs to complete continuing professional education throughout their careers. Credit requirements range from 80 to 120 hours depending on jurisdiction, reporting period structure, and practice type.
Understanding CPE Credits
CPE credits measure learning time in 50-minute increments. The terms “CPE credits” and “CPE hours” mean the same thing. A 150-minute course generates three credits (150 ÷ 50 = 3).
Course providers use the NASBA word-count formula or pilot testing to calculate credits. Oklahoma removed rounding requirements in January 2025, accepting all credit increments.
State Requirements Comparison
| State | Hours | Cycle | Key Requirements |
|---|---|---|---|
| California | 80 | 2-year | 20/year; 12 technical/year; 4 fraud if A&A |
| Texas | 120 | 3-year | 20/year minimum |
| Pennsylvania | 80 | 2-year | 4 ethics; 24 A&A if attest |
| New York | 24-40 | Annual | 4 ethics per 3 years |
Reporting Cycles Explained
Two-Year Cycles: Most states require 80 hours over two years with 20-hour annual minimums. Pennsylvania’s current period runs January 1, 2026, through December 31, 2027.
Three-Year Cycles: Texas requires 120 hours with 20 credits yearly. Oklahoma uses rolling periods—any consecutive three years qualify.
License-Based: California bases periods on license expiration dates (last day of birth month). No carryover between cycles.
Ethics Requirements
Most states mandate 2–4 ethics hours per reporting period. Georgia requires 4 credits every two years, including one state-specific credit through board-approved programs.
New York accepts only professional ethics courses focusing on standards and regulations—behavioral ethics courses don’t qualify.
Specialized Practice Requirements
CPAs performing attest services face additional mandates. Pennsylvania requires 24 A&A hours for those providing attest services. California requires 4 fraud CPE hours for licensees subject to the 24-hour A&A requirement—these fraud hours count toward the 80-hour total but not toward the A&A requirement.
Government auditors following GAGAS complete 80 hours every two years with at least 24 in government auditing topics and 20 hours minimum each year.
What Counts as CPE
Group Learning: Live webinars, conferences, and seminars award one credit per 50 minutes. Archived recordings don’t count.
Self-Study: Interactive courses from NASBA-registered sponsors qualify for full credit. Pennsylvania distinguishes interactive (full credit) from noninteractive (half credit).
Nano-Learning: Oklahoma accepts up to 20 nano-learning courses yearly (4 credits maximum) as of January 2025. Not all states accept this format, and many impose strict caps.
University Courses: Credit courses generate 15 CPE credits per semester hour. A three-credit course awards 45 CPE credits.
Teaching: Instructors earn one credit per 50 minutes. Pennsylvania also awards up to two preparation credits per hour taught. Credit applies to first-time instruction only unless content substantially changes.
AICPA Membership Requirements
AICPA members complete 120 hours every three years regardless of state requirements. No specific subject areas are mandated. Members unable to complete 120 hours receive a two-month grace period. Credits earned during grace periods satisfy the expired period’s deficiency but don’t count toward the next cycle.
Documentation and Compliance
CPAs retain documentation for five years. State boards conduct random audits requiring certificates listing participant name, completion date, course title, credit hours, and sponsor information.
Minnesota illustrates an important distinction: credits must be earned by June 30 to count for that fiscal year, though reporting occurs by December 31. Understanding these timing differences prevents compliance issues.
The Statement on Standards for CPE Programs governs program development and quality. The Standards became effective January 1, 2024, with NASBA and AICPA reviewing updates every two years.