CPE Reporting Requirements: District of Columbia
District of Columbia
License Renewal Date
12/31 of even years.
CPE Reporting Period
1/1 to 12/31 biennially
General Requirements
80 hours, minimum 40 per year
Ethics Requirement
4 hours of Professional Ethics per licensing cycle as part of the continuing professional education requirement.
Other Subject Area Requirements
None
Credit Limitations
* Credit for preparation of publications is limited to 25 percent. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.
* Credit for Instruction is limited to 50% of the total required credits.
* Credit for Committee/Firm Meetings is limited to 25% of the total required credits.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
* Half credits are allowed after the first hour.
Other State Policies
The Board shall only approve programs from organizations that are EXEMPT (AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges and Universities, Greater Washington Society of CPAs and any other state society) OR courses from providers that are members of NASBA’s National Registry of CPE Sponsors or that are QAS approved.
CPE Reporting Requirements
Delaware
License Renewal Date
6/30 of odd years
CPE Reporting Period
7/1 to 6/30 biennially ending on odd-numbered years
General Requirements
80 hours
Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board as set forth in 11.8.
Other Subject Area Requirements
* 16 hours in accounting and auditing
* 16 hours in tax
Credit Limitations
* The maximum credit for instructors shall not exceed 50% of the total requirement. One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No repetitions allowed.
* Academic credit limited to the following: Each semester hour equals 5 CPE hours; and each hour non-credit classroom presentation equals 1 CPE hour.
* The maximum credit for self-study is 30% of the total hours required (24 hours). The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
* Credit for Authored Published materials is limited to 20 hours.
Other State Policies
* Authorship / Publications – 1 hour CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
* Committee and Breakfast/Lunch/Dinner meetings – credit is only granted for meetings structured as continuing education programs.
* Delaware accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
Home State Exemption
For persons licensed in Delaware and another state, the Board may also provide by regulation that fulfillment of continuing professional education requirements of other states will be accepted in lieu of Delaware’s requirements; provided that such other states require at least 80 hours of CPE in a 2-year period. If the other state does not have an ethics requirement, then the licensee must meet Delaware’s ethics requirement as well as be Compliant in the other state.
CPE Reporting Requirements Connecticut
Connecticut
License Renewal Date
12/31
CPE Reporting Period
7/1 – 6/30 annually
General Requirements
40 hours
Ethics Requirement
4 hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.
Other Subject Area Requirements
None
Credit Limitations
* The maximum credit for instructors is 20 hours.
* The maximum credit for published articles and books is 10 hours. Credit for authoring published material is determined by the Board.
* Self-study must be interactive.
* Academic Credit:
(A) Graduate-level credit courses: (i) Fifteen (15) hours for each credit hour of a semester course; (ii) Twelve (12) hours for each credit hour of a trimester course; (iii) Ten (10) hours for each credit hour of a quarter course.
(B) Undergraduate-level credit course: (i) Seven and one-half (7 1/2) hours for each credit hour of a semester course; (ii) Six hours for each credit hour of a trimester course; (iii) Five (5) hours for each credit hour of a quarter course.
Non-credit courses: credit shall be allowed provided the course meets the CPE standards.
Other State Policies
* Connecticut does not pre approve/approve courses.
* The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
* Partial credit in any increment is accepted once the first hour of CPE has been earned.
CPE Reporting Requirements: Colorado
Colorado
License Renewal Date
5/31 of even years.
CPE Reporting Period
Biennial from 1/1 of even years to 12/31 of odd years.
General Requirements
80 hours with a minimum of 20 hours per year.
Other Subject Area Requirements
Effective January 1, 2010, Colorado has repealed its designation of Code A and Code B subjects. The following subjects are acceptable for CPE courses as defined by NASBA’s CPE Fields of Study: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Administrative Practice, Social Environment of Business, Regulatory Ethics, Business Law, Business Management and Organization, Finance, Management Advisory Services, Marketing, Behavioral Ethics, Communications, Personnel/HR, Personal Development, Computer Science, Economics, Mathematics, Production, Specialized Knowledge and Application, and Taxes.
Ethics Requirement
4 hours of CPE must be in Ethics, of which up to two hours may be in Colorado Rules & Regulations.
Credit Limitations
* Personal Development is limited to a maximum of 16 hours.
Other State Policies
Colorado accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. Colorado accepts Quality Assurance Service (QAS) hours.
CPE Reporting Requirements: California
California
License Renewal Date
Last day of birth month in odd or even year corresponding to the odd or even year of birth
CPE Reporting Period
Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth
General Requirements
80 hours during the two-year period immediately preceding the license expiration date, with a minimum of 20 hours due each year. 40 hours in technical subjects are due each reporting period, with a minimum of 12 hours in technical subjects due each year.
Ethics Requirement
Four (4) hours of ethics are due every reporting period. A two (2) hour, board approved, Regulatory Review course is due every 6 years. Self-study ethics courses taken must be tested and passed with a minimum score of 90.
Other Subject Area Requirements
* Government: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.
* Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.
* Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 8 hours of fraud CE, related to the detection and/or reporting of fraud in financial statements, is required. The fraud CE is part of the 80 hours of CE required for license renewal, but not part of the 24-hour A&A or government CE requirement.
* Technical: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills.
Credit Limitations
* A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.
* The maximum credit for instructors is 50% or 40 hours.
* The maximum credit for writing articles/books/instructional materials/Uniform CPA exam questions is 25% or 20 hours of the total requirement.
* Credits for authorship/publications are acceptable as long as the publisher is not under control of the licensee.
* Half credits are accepted after first hour.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 hour non-credit classroom presentation equals 1 CPE hour.
Other State Policies
* Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as credit for accounting and/or auditing.
* California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, etc.
* California accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
* Only interactive continuing education courses will be accepted by the Board for CPA/PA license renewal.
cpa cali
CPE Reporting Deadline: Arkansas
Arkansas
License Renewal Date
12/31
CPE Reporting Period
1/1 to 12/31 Annually
General Requirements
40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)
Ethics Requirement
4 hours every three years, must be accounting ethics or business ethics
Other Subject Area Requirements
* Technical – At least 24 hours in the following subjects: Accounting/Attest, Computer Science, Accounting Ethics, Management Advisory Services or Tax.
* Accounting & Auditing – If performs attest or compilation services, must obtain a minimum of 8 hours of Accounting/Auditing.
Credit Limitations
* Independent study, self-study and authorship credits shall not exceed 60 percent of the total CPE hours required.
* Independent study must be approved in advance by the Board.
* Half hour credits are allowed after first hour of credit.
* Computer science courses may not include tutorials and/or related videos.
* A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants. However, credit for teaching college or university courses is limited to the number of CPE hours available to participants. Repetition of the same material in the same year will not be granted credit.
* Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the licensee and was formally accepted for publication in writing prior to the effective date of the renewal period.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.
* CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.
* Minimum of 16 hours of 40 hours or 48 hours based on 120 hours requirement must be in group study.
Other State Policies
Program sponsors must be members of NASBA’s or the Board’s Registry (self-study must be QAS or both QAS and Registry), or fall into one of the following categories for automatic approval:
* AICPA and other national/state CPA professional organizations/associations
* Accredited universities or colleges
* Firms, both accounting and industrial offering in-firm education programs
* Governmental entities
CPE Reporting Deadline: Arizona
Arizona
License Renewal Date
Last day of birth month or registration month
CPE Reporting Period
Biennial ending on the last working day of the birth month and an odd or even-numbered year based on the license expiration date
General Requirements
80 total hours, including the following requirements:
* 40 hours must be technical with at least 16 hours in Accounting/Auditing/Tax
* 16 hours in live classroom/group webinar hours
* 4 hours ethics
Ethics Requirement
4 hours of Board-approved ethics during the two-year period immediately preceding registration renewal. The 4-hour requirement shall include a minimum of 1 hour of each of the following:
* Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.
* Board statutes and administrative rules.
Other Subject Area Requirements
None
Credit Limitations
* Credit should be given for whole class hours only.
* Board does not pre-approve courses.
* Ethics program taught or developed by employer or coworker does not qualify for ethics requirement.
* Introductory computer classes have a maximum of 20 hours and no repetitions are allowed.
* The maximum credit for instructors is 40 hours, limited to one presentation of seminar/course with no credit for repetitions.
* The maximum credit for published articles/books is 20 hours.
* Teaching and writing combined should not exceed 40 credits.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.
* If written material is not used in conjunction with a seminar, credit may be earned if it is at least 3,000 words in length (no proration) and is published by a recognized 3rd party publisher of accounting material or a sponsor. 3,000 words = 2 credit hours.
CPE Reporting Deadline: Alaska
Alaska
License Renewal Date
12/31 of odd years
CPE Reporting Period
1/1 to 12/31 biennially ending on odd years
General Requirements
80 hours, with a minimum of 20 per year.
Ethics Requirement
Beginning January 1, 2006, at least four hours of the 80 hours of required continuing education must be obtained in ethics and the Board’s statutes and regulations under AS.04 and 12 AAC 04.
Other Subject Area Requirements
None
Credit Limitations
* Authorship/Publication Requirement – Credit must be determined by the Board.
* Self-Study Requirement – Credit must be determined by the Board.
* Instructed Credit – is given only for full hours and not for a fraction of an hour. The maximum credit for instructors is 30 hours every 2 years. No repetitions unless substantial changes in the materials. Credit for preparation to instruct is limited to 2X the presentation time.
* No more than 16 hours of non-academic accounting, industrial or professional programs.
* Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.
Other State Policies
Alaska accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service. Also accepts AICPA, as well as national and state organizations.
CPE Reporting Deadline: Alabama
License Renewal Date
9/30
CPE Reporting Period
10/01 to 9/30 Annually
General Requirements
40 hours of CPE is required each fiscal year ending 9/30
Ethics Requirement
No
Other Subject Area Requirements
8 hours of Accounting & Auditing are required.
Credit Limitations
* A maximum of 50% or 20 hours in self-study courses is allowed. Credit must be determined by the Board.
* The maximum credit on articles/books is 25% or 10 hours. Credit must be determined by the Board.
* Behavioral/personal development courses are limited to a maximum of 8 hours.
* A maximum of eight (8) hours for technical sessions of chapter meetings are allowed.
* The maximum credit for a discussion leader is twice the number of actual CPE hours for the first presentation and none for repetitions.
* Half credits are accepted after the first hour.
* Programs requiring class or meeting attendance must be conducted by persons approved by the Board.
* Practice review is not accepted for CPE.
Other State Policies
Alabama accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.
Non-Residency Licensees Requirement
If licensed in the states of Kansas, Kentucky, Mississippi, North Carolina, South Carolina or Tennessee (and one is the principal place of business), the licensee is determined to have met the Alabama CPE requirements if compliant in the most recently completed reporting period of principal place of business.