What is CPE credits for CPAs?

As a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities. The CPE requirements for CPAs in the US states of Texas, California, Florida, New Jersey, Illinois, and North Carolina have been discussed here.

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Need for CPEs

The CPE creditsCPE CreditsTo earn the CPA license, you have to fulfill your State Board of Accountancy’s (BOA) education and experience requirements and pass the Uniform CPA Examread more required and the period of collecting these credits vary as per the regulations of the AICPA, State Boards of Accountancy, and other professional organizations involved. You must fulfill the CPE requirement to:

  • Continue your AICPA membershipRenew your license

Qualified Fields of Study for CPE 

To ensure the validity of their license and continuity of their AICPA membership, CPAs must undertake specific learning programs. Learning programs include being a part of interactive events, web conferences, or webinars. These programs may be in the technical or non-technical areas of study.

Technical areas include auditing, accounting, taxation, information technology, government accounting, etc. On the other hand, non-technical ones comprise personal development, behavioral ethics, production, communications and marketing, etc. 

CPE Programs by AICPA and NASBA

Through AICPA membership, you can be a part of its free as well as paid self-study and on-demand courses, certification programs, webcasts, etc. These programs would assist you in attaining your CPE credit requirement.

The National Association of State Boards of Accountancy (NASBA) started the National Registry of CPE Sponsors for recognizing CPE program sponsors. You can take any of the CPE programs offered by these registered sponsors to earn your credits. Most of the State Boards of Accountancy approve them. 

CPA CPE Requirements for AICPA Members

Regular AICPA Members must obtain 120 credit hours (or equivalent) of CPE every three years to retain their AICPA membership. This includes taking in-house training courses, university classes, trade association conferences, etc.

The general rule for calculating CPE credit is:

CPA CPE Requirements by State

#1 -California

CPA License Renewal Deadline

Last day of your birth month (in odd/even year corresponding to your birth year)

CPE Completion Reporting Deadline

Once in two years on the last day of your birth month (in odd/even year corresponding to your birth year)

CPE General requirements

CPAs must acquire 80 CPE hours every two years (20 hours annually) with a minimum of 40 hours (12 hours annually) in technical subjects. Other subject area requirements include:

  • Ethics: 4 hoursRegulatory Review Course (California-Board approved): 2 hours (every 6 years)

Besides the 80-hour requirement, CPAs working in specific areas need to get extra hours in some additional subjects.

CPE Credit limitations

The California Board places some limitations on the courses taken and the number of credit hours allowed. The following table outlines them.

CPE Credit Hour Calculation

Please note that half credits (after the first hour) are also acceptable while calculating CE hours.

Other State Policies

  • Learning/teaching accounting software uses are allowed as general CPE credits for technical subjects but not for accounting or/and auditing. California doesn’t accept CE in subjects like self-realization, personal growth, personal health and/or fitness, spirituality, foreign languages and cultures, sports and recreation etc. The California Board approves CPE programs of National Registry Sponsors.

#2 – Florida

December 31 (Biennially)

July 1 – June 30 (Biennially)

CPAs require 80 CPE hours every two years. Other subject area requirements include:

  • Ethics (Florida-Board approved): 4 hoursGovernment Auditing (required if involved in conducting government auditing): 24 hoursAccounting and/or Auditing: 8 hours

Kindly note that the ethics program must include Florida Statutes, the administrative rules, and a review of Chapters 455 and 473. Moreover, you cannot take the ethics program with different providers to obtain the necessary CPE credits.

The Florida Board places some limitations on the programs taken and the number of credit hours allowed. The following table outlines them.

On failure to meet the CPA reporting deadline (June 30), Florida-certified CPAs get an automatic extension. They can report their CPEs until September 15 or December 31, provided that they complete extra 8 hours or 16 hours in Accounting and Auditing subjects, respectively. 

#3 – Illinois

September 30 (Triennially)

CPE Reporting Period Deadline

October 1 – September 30 (Triennially)

CPE General Requirements

CPAs require 120 CPE hours every three years. Other subject area requirements include:

  • Ethics: 4 hoursSexual Harassment Prevention Training: 1 hour

The Illinois Board places some limitations on the courses taken and the number of credit hours allowed. The following table outlines them.

Please note that half credits after the first hour are allowed for CPE calculation. Also, preparation time for repeat instruction is permitted if the instruction material is relevantly modified.

  • CPE programs must be offered by NASBA’s National Registry Sponsors, Board-approved, or part of the Special Board Category for automatic approval. Licensees having an address of record outside the boundaries of Illinois should comply with that state’s CPE requirements.

#4 – Texas

Last day of your birth month (annually)

It ends on the last day of your birth month (Triennially)

CPE General Requirements

CPAs must obtain 120 CPE hours (minimum 20 annually) every three years.

Ethics Requirement

Ethics (Texas-board approved): 4 hours (every two years)

The Texas Board places some limitations on the courses taken and the number of credit hours allowed. The following table outlines them.

Kindly note that you can repeat the instruction of the same course only on the grounds of relevantly modified material.

Other State policies

For meeting the Texas CPE requirements, the non-resident licensees should meet the CPE requirements of their principal business location. If there are no requirements for the latter, then they should meet the ones for Texas.  

#5 – New Jersey

December 31 (Triennially)

CPA License Renewal Fees

Fees – $135

January 1 – December 31 (Triennially)

CPE General Requirements

CPAs require 120 CPE hours (minimum 20 annually) every three years. Other subject area requirements include:

  • 4 hours60 hours24 hours

The New Jersey Board places some limitations on the courses taken and the number of credit hours allowed. The following table outlines them.

Kindly note that you cannot take instruction repeated in the same year for credit calculation. After one year, you may receive credit for presentation time only if the material is substantially altered. Also, the Board accepts half credits only after the first hour.

  • For meeting the New Jersey CPE requirements, the non-resident licensees should meet the CPE requirements of their principal business location. If there are no requirements for the latter, then they should meet the ones for New Jersey. Apart from the ones mentioned below, every program sponsor should register with the New Jersey Board:Authorized universities/collegesNational & State professional organizationsState & Federal Government agenciesSponsors already registered with NASBA

#6 – North Carolina

  • Authorized universities/colleges

  • National & State professional organizations

  • State & Federal Government agencies

  • Sponsors already registered with NASBA

June 30 (annually)

CPE Completion Reporting Period Deadline

January 1 – December 31 (annually)

CPAs require 2000 CPE minutes every year.

Ethics requirement

Ethics (NASBA-registered sponsor program): 50 minutes

The North Carolina Board places some limitations on the courses taken and the number of credit hours allowed. The following table outlines them.

CPE Credit Calculation

Please note that the Board accepts partial credits in any amount.

  • The licensees can carry a maximum of 1000 minutes of carryover credits from one reporting period to the next. However, they can’t use carryover credits for meeting the ethics requirement.The jurisdiction accepts credits for National Registry Sponsored programs. The non-resident licensees should meet their current business location’s CPE requirements to meet the North Carolina CPE requirements. If there are no requirements, then they should meet the ones for North Carolina. The non-resident licensees with their primary office in North Carolina should meet the state’s ethics requirement. All the other non-resident licensees must fulfil the ethics requirements of the licensed or resident jurisdiction. If it does not have any ethics requirements, they have to meet the requirements of North Carolina.

This has been a guide to CPEs for CPA. Here we discuss the CPE reporting and credit hour requirements for CPAs in the US states of Texas, Florida, California, Illinois, etc. You may also have a look at the below articles to compare CPA with other examinations –

  • CPA Exam Schedule and DatesCPA Exam Pass RateCPA ExamCPA Exam Questions