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  • Licenses that have lapsed more than one year and less than three years may apply for reinstatement by paying the fee for the entire period the permit has been lapsed and documenting completion of 120 hours of continuing education during the 36 months immediately before the date of application for reinstatement.

  • A license that has lapsed more than three years may apply for reinstatement by documenting to the satisfaction of the board that the individual’s failure to renew the permit was excusable (See 12 AAC 04.410), paying the required fee, documenting completion of 120 hours of approved continuing education during the 36 months immediately before the date of application for reinstatement and documenting that the continuing education completed included successful completion of a current ethics course and examination published by the AICPA.

  • Each person to whom the continuing professional education requirement applies must complete forty (40) hours of acceptable continuing professional education each fiscal year ending September 30. At least eight of the forty hours reported must be obtained in the subject of accounting and auditing. The Board will accept a maximum of eight hours of the forty in behavioral courses.

  • A person who passes the Certified Public Accountant examination, remaining in public practice, must complete at least forty (40) acceptable professional continuing education hours within the period ending one year after the September 30 following the date of passage of the examination.

  • Complete 80 hours of CPE, regardless of whether employment is in public accounting, industry, business or government. Of the 80 hours of CPE, the following is required:
    a. A minimum of 16 hours of classroom or live/interactive webinar.
    b. A minimum of 40 hours must be in accounting, auditing, taxation, business law, or management advisory services of which a minimum of 16 hours must be in the subject areas of accounting, auditing, or taxation.

  • Complete four hours of Arizona-specific ethics which includes at a minimum one hour each of the following:
    a. Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.
    b. The Arizona State Board of Accountancy statutes and administrative rules.

  • Each licensed CPA must obtain 40 hours of CPE in the calendar year or 120 hours of CPE per 36-month period prior to January 1 of the license year of the renewal.

  • Each licensed CPA must obtain 4 hours of ethics.

  • A minimum of 24 hours based on 40 hours or 72 hours based on 120 hours shall be completed in the following: Accounting/Attest, Computer Science, Ethics, Management Advisory Services or Tax.

California Requirements
Active Status License Renewal beginning January 1, 2014:
  • Complete the license renewal application and CE Reporting Worksheet, documenting completion of the required CE hours listed below, and submit along with the license renewal fee in the envelope provided with your license renewal application.
  • A total 80 hours of CE must be completed in the two-year period immediately preceding license expiration, including:
    • A minimum of 20 hours completed during each year of the two-year license renewal period, including 12 hours in technical subject matter
    • Four hours of ethics education.
    • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review or PC&E course.
    • If subject to the Government Auditing or Accounting and Auditing CE requirement, as described in sections 87(c) and 87(d) of the CBA Regulations, you must complete 24 hours of CE as described in those sections.
      • If you are subject to this requirement, you must complete four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements in addition to the 24-hour requirement, as described in section 87(e) of the CBA Regulations.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.
   
Status Conversion beginning January 1, 2014:
Complete the Status Conversion Form documenting completion of the required CE hours listed below. A total of 80 hours of CE must be completed during the two-year period preceding status conversion, including:
  • A minimum of 20 hours completed within the one-year period immediately preceding license status conversion, including 12 hours in technical subject matter.
  • Four hours of ethics education.
  • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since you last completed a Board-approved Regulatory Review or PC&E course.
  • If subject to the Government Auditing or Accounting and Auditing CE requirement, as described in sections 87(c) and 87(d) of the CBA Regulations, you must complete 24 hours of CE as described in those sections.
    • If you are subject to this requirement, you must complete four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements in addition to the 24-hour requirement, as described in section 87(e) of the CBA Regulations.
  • The remaining hours may be completed in qualifying technical or non-technical subject matter of your choosing, so long as a minimum of 40 hours are completed in technical subject matter.
  • Section 37.5 of the CBA Regulations requires, as a condition of license renewal, criminal background checks for all licensees who have either not been previously fingerprinted as a condition of licensure or for whom no record of the licensee's fingerprints exists in the Department of Justice's criminal offender record identification database. The CBA shall not return a license to active status until the licensee has complied with this requirement. Therefore, if you are subject to the fingerprint requirement and your most recent license renewal occurred between December 31, 2013 and the date you submit a status conversion request, you must submit fingerprints and successfully complete a state and federal background search as a condition of status conversion. Those who renew in an inactive or retired status, or who are actively serving in the United States military are exempt from this requirement. Additional information regarding this requirement can be found on the Fingerprinting FAQ webpage.
Colorado Requirements

What are the CPE requirements for renewal in active status?

Eighty hours within the two-year reporting period. At least 32 hours need to be in Code A subjects and the other 48 can be in Code B. Two hours of the 32 hours in Code A must be in ethics or CR&R. For persons licensed after January 1, 2004, if this is your first renewal after initial licensure, where CPE is required, then you must submit 2 hours of CR&R. The reporting period is January 1st of even numbered years to December 31st of odd numbered years. That is, in order to renew (in active status) in May of 2010, you will need to take 80 hours of CPE between January 1, 2008, and December 31, 2009. (See Chapter 5 of the Board Rules.)

What qualifies as a Code A course?

  • Accounting and Auditing
  • Management Consulting Services
  • Taxation
  • Specialized Industry Accounting
  • Accounting Related Computer Sciences
  • Financial Planning
  • Ethics
  • CR&R
What qualifies as a Code B course?
Other programs or courses which contribute to the development and maintenance of other professional skills may be acceptable. Such programs may include, but are not restricted to, the areas of communication, quantitative methods, behavioral sciences, statistics and practice management. The certificate holder must be able to demonstrate to the Board's satisfaction that the coursework meets the requirements of these rules. (See Rule 6.5(B)and Rule 6.6 in the Board Rules.)
Connecticut Requirements
  • You are required to report a minimum of 40 hrs. Every fiscal year. You will receive credit for a maximum of 60 hrs, with 20 carried into the next year. All reports must be in compliance with CPE regulations.
Delaware Requirements
  • Each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period of each year ending with an odd number. The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include a minimum of sixteen (16) credit hours in accounting and/or auditing and a minimum of sixteen (16) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course approved by the Board.

District of Columbia Requirements

  • A licensee seeking biennial renewal of a license shall provide proof of having completed no less than eighty (80) hours of acceptable continuing professional education during the two-year (2) period preceding the date the license expires.
  • A licensee seeking to renew an initial license issued for less than two (2) years is not required to submit proof of continuing professional education for the first renewal.
  • An applicant for reinstatement of a license, who has failed to renew the license for a period of less than five (5) years, shall provide proof of having completed since the previous issuance of the license, forty (40) hours of approved continuing education for each year of non-renewal, up to a maximum of one hundred twenty (120) hours.
  • Effective January 1, 2005, licensees shall be required to complete four (4) hours of Professional Ethics instruction per licensing cycle as part of the continuing professional education requirement.
Florida Requirements
  • Each biennial renewal period, certified public accountants and public accountants shall report satisfactory evidence of having completed 80 hours of CPE.
  • At least 24 of the required 80 hours of CPE shall be completed in each year of the renewal period.
  • A maximum of 20 hours may be carried forward from one reporting period to the next.
  • Active licensees are required to complete FOUR hours of CPE in Professional Conduct & Ethics with each biennial renewal application.
Georgia Requirements
  • After the first renewal period, the CPE requirement is 80 hours every two years. A minimum of 20 hours must be earned in each year. Sixteen of the 80 hours must be obtained in auditing and accounting subjects.
  • Formal correspondence or other individual study programs may qualify provided they are developed and conducted by qualified persons, require registration, and provide evidence of satisfactory completion time, and credit shall be calculated on the basis of the average completion time. All required CPE can be acquired through self-study. There is no limit on the number of self-study CPE hours.
Hawaii Requirements
  • For a permit to practice public accountancy covering each biennium, an individual applicant shall file, together with the application and payment of a fee for a permit to practice, an attestation as to the completion of at least eighty hours in continuing professional education programs. The eighty hours shall have been earned by the applicant within a twenty-four month period, and within twenty-four months prior to the date of the application for a permit to practice.
  • The applicant shall include within the eighty hours of continuing professional education programs, at least four hours of continuing professional education in the subject area of ethics or professional conduct; provided that these hours may also be used to simultaneously fulfill the requirements to renew the license of a certified public accountant or public accountant under section 16-71-2.
Idaho Requirements
  • All active licensees are required to report their Continuing Professional Education credits for the preceding calendar year annually by January 31st.
  • All active licensees (except as specifically excepted in Rule 502 of the Idaho Accountancy Rules) are required to participate in a total of eighty (80) hours of qualifying education in the two calendar years immediately preceding the date the report is required. There is a minimum requirement of at least thirty (30) hours in any one calendar year, and a maximum of fifty (50) hours recorded in any one calendar year.
  • Idaho has an ethics CPE Requirement for all active licensees. It is a rolling total of 4 CPE credits of Ethics included in (not added to) the rolling total of 80 or more CPE credits. Within this requirement, new, reciprocal, reinstated or re-entry licensees must show they have obtained 2 credits of Idaho state specific ethics CPE within the first year of licensure on their CPE report. Existing licensees may also include the Idaho State Specific Ethics CPE, but are not required to do so. Visit our web site for information on how to sign up for this free course.
Illinois Requirements
  • CPAs who are licensed in Illinois are required to have 120 hours of continuing professional education (CPE) credit during each three-year period. Effective with the renewal cycle that ended September 30, 2009, four of the 120 hours must be in ethics education.
  • Full credit allowed based on the average completion time as determined by the sponsor (i.e., the 50-minute hour); no more than 80 hours during any renewal period may consist of a combination of interactive and non-interactive self-study programs.
Indiana Requirements
  • If licensed for the full three-year reporting period, 120 CPE hours are required for the three-year reporting period (20 minimum hours per year) 10% of the total must be in accounting and/or auditing and at least 4 hours must be in ethics for accountants starting for reporting period of 1/1/09 to 12/31/11. No more than 50% of the total may be in self-study.
Iowa Requirements
  • During the three-year period ending on the December 31 preceding the July 1 renewal date of the certificate or license, an applicant for renewal shall have completed 120 hours of acceptable continuing education.
Kansas Requirements
  • Each applicant for renewal of a permit to practice as a certified public accountant in Kansas shall have completed 80 hours of acceptable continuing professional education (CPE) during each biennial period for renewal. Each applicant for renewal of a permit shall have completed two hours in professional ethics relating to the practice of certified public accountancy as part of the continuing professional education requirement.)
Kentucky Requirements
  • Each licensee who worked 3,000 hours or more in a public accounting firm registered with the board during the two (2) calendar years prior to the renewal date of his or her license shall report to the board successful completion of eighty (80) hours of continuing professional education. The eighty (80) hours shall be earned during the preceding two (2) calendar years. All other licensees shall obtain sixty (60) hours.
  • Effective with license renewal for July 1, 2010 and subsequent years, each licensee shall report to the board successful completion of two (2) hours of continuing professional education in professional ethics. These two (2) hours shall be included as part of the eighty (80) or sixty (60) hours a licensee is required to complete to renew his or her license.
Louisiana Requirements
  • 120 hours every three (3) year reporting period.
Maine Requirements
  • 40 hours of CPE annually, due at time of renewal. All licensees must obtain at least 4 hours of CPE in ethics every 3 years. Self-study programs may not exceed 20 hours per year.
Maryland Requirements
  • The State Board of Public Accountancy establishes continuing education requirements that a certified public accountant must fulfill in order to renew his or her license every two years. The continuing education requirement does not apply to the first renewal of a license. For subsequent renewals, licensees must complete at least 80 CPE hours. All 80 CPE hours may be self-study courses.
Massachusetts Requirements
  • If a license is renewed on time, the required number of hours of Continuing Professional Education (CPE) to renew that license to practice is 80 hours. This requirement is due in connection with the renewal of your license.
Michigan Requirements
  • Over a two (2) year period, eighty (80) CPE credits are required.
  • A licensee shall earn qualifying hours annually within the continuing education period and shall report the hours biennially on a form prescribed by the department.
  • A licensee shall earn not fewer than 8 of the minimum qualifying hours annually in auditing and accounting, and not fewer than 2 of the minimum qualifying hours annually in ethics.
  • Credit for a self-study program shall not be more than 50% of the minimum qualifying hours in any continuing education period.
Minnesota Requirements
  • A licensee holding a certificate with an active status shall complete at least 120 hours of continuing professional education complying with this chapter during the preceding three-year period, with a minimum of 20 hours in each year. No carryforward of CPE hours from a one- or three-year CPE period ended on June 30 to another CPE period is allowed. As further explained in part 1105.3100, a licensee holding a certificate with an active status shall demonstrate participation in a program of learning meeting the applicable standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and AICPA, which is incorporated by reference. At least eight hours of the 120 hours shall be in accounting ethics or business ethics. A program in ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.
Mississippi Requirements
  • The CPE compliance requirement for the twelve months ending June 30, 2010, is a minimum forty (40) CPE credit hours.
  • Four (4) CPE credit hours in Ethics, Professional Conduct, Public Accountancy Law and Regulations [ethics] must be earned and reported for the triennial period.
Missouri Requirements
  • An applicant seeking renewal of a license shall have completed no less than one hundred twenty (120) hours of continuing professional education during the three (3)-year period preceding renewal.
  • An applicant seeking reinstatement of a license shall provide documentation (certificates) as evidence that you have completed forty (40) hours of continuing education during the twelve (12) months previous to this application, or you may provide a statement on your application, that you will obtain forty (40) hours of continuing education within sixty (60) days of application. (Continuing professional education taken within sixty (60) days before or after applying for reinstatement may be used to meet the requirement for the first year of licensure.)
  • Effective January 1, 2004, a minimum of twenty (20) hours of continuing professional education (CPE) is required in each calendar year, of which a minimum of two (2) hours of the required twenty (20) hours shall be in the area of ethics.
Montana Requirements
  • 120 hours in any three-year reporting period with a minimum of two hours of ethics credit.
Nebraska Requirements
  • Applicants for the renewal of an active permit shall have completed 80 hours of acceptable continuing education within the preceding two calendar years. CPE taken in a calendar year must be reported by January 31 of the next year.
  • A permit holder must complete 4 hours of ethics in every reporting period for renewal or reinstatement. The Board’s intent is to remain flexible and allow the requirement to cover broad and general course content for ethics. You are not required to complete the 4-hour requirement in one course setting. You can submit one-hour increments for portions of courses that cover ethics.
  • Not more than 50% of required hours during a licensing or reinstatement period shall be represented by self-study courses or programs. A certificate of completion designating the number of hours must be attached before any credit will be allowed.
Nevada Requirements
  • Nevada requires 80 hours of Continuing Professional Education (CPE) over a rolling two year period
  • A minimum of 20 hours is due in one year.
  • A practitioner must obtain four (4) continuing education hours in the area of professional ethics during each rolling 2-year period. Basically, the practitioner must obtain a four hour ethics course every other year.
New Hampshire Requirements
  • If you have been licensed for 3 or more years then you are required to submit 120 hours of continuing professional education. Additionally, you are required to earn a minimum of 20 new hours each year by June 30th of that year. For those who have been certified less than three years, you were notified upon certification as to when your 20 hour minimum requirement began. The ethics requirement is 4 hours every three years, individuals newly certified were notified of when their first reporting was due.
New Jersey Requirements
  • 120 hours of CPE in a three year period.
New Mexico Requirements
  • Public Accountancy Board rules mandate a minimum of 120 hours of continuing professional education (CPE) on a rolling three-year cycle. This cycle beings with the first day of the month after your birth month and ends on the last day of your birth month. You are exempt from continuing professional education during your first licensure cycle.
  • Bear in mind that during any given three-year cycle, at least 96 of the 120 hours must be technical in nature; at least 24 hours must be sponsored by an entity other than your firm, agency, or organization; and at least 20 hours must be earned during any one-year period (birth month to birth month).
New York Requirements
  • In each January 1 - December 31 CPE reporting year (except during the licensee's initial triennial registration period) the licensee may either:
    • Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or
    • Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
  • Additionally, for all licensees subject to mandatory CPE requirements, at least 4 of the contact hours taken during any registration period must be in professional ethics. These 4 credits may be counted toward the annual CPE requirement in the calendar year that they are completed. If the licensee is completing a concentration of 24 credits in one subject area, the 4 credits of ethics can be counted toward the concentration area, if and only if, the ethics course is specialized in the same concentration area.
North Carolina Requirements
  • Active CPAs must complete 40 CPE hours, computed in accordance with 21 NCAC 08G .0409 by December 31 of each year.
  • All active licensees must complete at least eight hours of non-self-study CPE as part of the annual CPE requirement.
  • As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct as set out in 21 NCAC 08N. They shall complete either two hours in a group study format or four hours in a self-study format. These courses shall be approved by the Board pursuant to 21 NCAC 08G .0400. This CPE shall be offered by a CPE sponsor registered with the Board pursuant to 21 NCAC 08G .0403(a) or (b).
North Dakota Requirements
  • Those performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services, for a client or an employer's client, while holding out to the public as a licensee in this state, must have completed 120 hours of acceptable CPE in the immediate preceding three reporting periods and at least 20 credit hours each year.
Ohio Requirements
  • The basic continuing professional education (CPE) requirement to obtain or renew the Ohio permit is 120 credits over a three-year period.
  • All CPAs holding the Ohio permit must take 3 credits in professional standards and responsibilities each reporting period.
Oklahoma Requirements
  • At least 120 hours of CPE must be earned within any rolling 3-calendar-year period with a minimum of 20 hours in any year. Four hours of professional ethics must be earned in each rolling 3-calendar-year period.
Oregon Requirements
  • Each biennial renewal period, certified public accountants and public accountants shall report satisfactory evidence of having completed 80 hours of CPE.
  • At least 24 of the required 80 hours of CPE shall be completed in each year of the renewal period.
  • A maximum of 20 hours may be carried forward from one reporting period to the next.
  • Active licensees are required to complete FOUR hours of CPE in Professional Conduct & Ethics with each biennial renewal application.
Pennsylvania Requirements
  • To renew a license, an applicant shall complete, during the preceding biennial period, 80 credit hours of continuing education.
  • The 80 credit hours shall include at least 16 credit hours of accounting and auditing subjects and 8 credit hours of tax subjects.
  • A minimum of 20 credit hours shall be taken each year.
Rhode Island Requirements
  • Presently all licensees are required to have 120 hours of continuing education for the rolling three year period ending on the December 31 preceding the July 1 renewal date of their current permit.
South Carolina Requirements
  • Each person to whom the CPE requirement applies shall complete forty (40) hours of acceptable CPE each calendar year as a condition of obtaining a renewal license for the licensing period beginning January 1 of the following year. Not more than twenty (20%) percent (8 hours) of the required hours may be in personal development subjects. Personal development subjects that exceed twenty (20%) percent of the required hours shall not be available for carry-over credit.
South Dakota Requirements
  • A licensee shall complete one hundred twenty hours of continuing education in each three-year renewal period.
Tennessee Requirements
  • 80 hours every two (2) years with a minimum of 20 hours in each year.
  • At least 40 of the 80 hours must be in technical subjects (category A, T M or E).
  • The Ethics CPE Rule requires 4 hours of ethics CPE including at least 1 hour of State Specific (Law and Rules) CPE.
Texas Requirements
  • A licensee shall complete at least 120 hours of CPE in each three-year period, and a minimum of 20 hours in each one-year period. CPE, except as provided by board rule shall be offered by board contracted CPE sponsors. The exception to this requirement is an initial licensee, one who has been certified or registered for less than 12 months.
Utah Requirements
  • You must complete 80 hours of CPE (continuing professional education) during a reporting period of January 1 of even-numbered years to December 31 of odd-numbered years. An individual who is licensed during a reporting period must complete 10 hours of CPE for each complete quarter that you were licensed.
Vermont Requirements
  • A licensee seeking regular biennial renewal shall show that he or she has completed no fewer than 80 hours of continuing professional education during the two year period ending on the renewal date on a form provided by the Board.
  • There is a required eight hours of auditing and accounting and four hours of ethics.
Virginia Requirements
  • As provided in § 54.1-4410 B of the Code of Virginia, any person referring to himself as a Certified Public Accountant or “CPA,” including the use of the “CPA” title on individual business cards, letterhead and all other documents and devices except the CPA wall certificate, and who is performing or offering to perform any services involving accounting skills or auditing skills, issuing reports on financial advisory or consulting services, preparing tax returns, or furnishing advice on tax matters, for the public, shall obtain 120 CPE credits during each CPE reporting cycle with a minimum of 20 CPE credits per CPE reporting year. The CPA certificate holder may choose the areas of study and courses.
  • In addition, CPE hours shall include the most recent Virginia ethics CPE course.
Washington Requirements
  • An individual licensed to practice in this state must complete a total of 120 CPE hours, including 4 CPE credit hours in an approved Washington ethics and regulations course. The total 120 CPE hours requirement is limited to no more than 24 CPE credit hours in nontechnical subject areas.
West Virginia Requirements
  • The individual's CPE is subsequently based on a 120-hour rolling three-year period -- which includes the current year and the previous two years totaling 120-hours.
  • Each licensee shall be required to secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement.
Wisconsin Requirements
  • Continuing Education credits are not required by the Wisconsin Accounting Examining Board unless your credential (license) has been expired for more than five years. However, you may be required to fulfill continuing education credit hours for your employer or association membership.
Wyoming Requirements
  • Total CPE Requirement - 120 credits every three (3) years
  • Wyoming Ethics - 4 credits every three (3) years
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