CPE requirements by state

Every state sets its own continuing professional education (CPE) requirements for the CPAs it licenses, and so do the District of Columbia and the four U.S. territories listed below. Choose where you’re licensed to see what it takes to renew. Enrolled agents, AFSP participants and CMAs will find their requirements below the states.

CPA CPE requirements

U.S. territories

IRS CE requirements

CMA CPE requirements

About these pages

Every page lists the total hours, the ethics requirement, when hours are due and how to reach the board or agency that sets the rules. Pages that show a review date go further, with fuller subject and credit rules, record keeping, exemptions and links to the official rules.

These pages explain the rules in plain language. The board or agency that issues your license or credential is the final authority, so confirm the details for your situation with it.

Common questions about CPE requirements

What are CPE requirements?

CPE requirements set the continuing professional education a CPA must complete to renew a license or registration: how many hours, over what period, how many must be in ethics or other subjects, and how you report them. Every state sets its own for the CPAs it licenses, and so do the District of Columbia and the four U.S. territories listed above.

Who sets CPE requirements for CPAs?

Each state’s licensing authority, usually its board of accountancy, sets the requirements for the licenses it issues. NASBA, the National Association of State Boards of Accountancy, keeps the National Registry of CPE Sponsors and, with the AICPA, publishes standards for CPE programs, but it doesn’t set any state’s hours. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Are CPE requirements the same in every state?

No. States differ in the total hours, the period the hours are counted over, how much ethics is required and how often, and whether a course specific to the state is required. Choose your state above for its rules, and confirm the details with the board or agency that licenses you.

I’m licensed in more than one state. Which CPE requirements apply?

Each state’s requirements apply to the license that state issues. Hours that meet one state’s requirements don’t necessarily meet another’s, because the totals, periods, ethics rules and approved courses differ. Check the page for each state where you hold a license, and ask each board how it treats licensees based in another state.

Do enrolled agents and AFSP participants need CPE?

Yes, though for these credentials it’s called CE (continuing education), and the IRS sets it, not a state board of accountancy. If you’re also a CPA, your state’s CPE requirements still apply. Some states also set their own rules for tax return preparers. Enrolled agents complete CE to renew their enrollment with the IRS. The Annual Filing Season Program is voluntary; participants complete CE each calendar year as one of the steps to an AFSP Record of Completion. Choose either page under IRS CE requirements above for the hours and deadlines.

Do Sequoia CPE courses count toward my CPE requirements?

Sequoia CPE is registered with NASBA as a sponsor on the National Registry of CPE Sponsors (sponsor 121900), and its courses are accepted for CPA CPE in all 50 states and the District of Columbia. Sequoia CPE is also an IRS-approved continuing education provider (provider XE26W). For enrolled agents and AFSP participants, Sequoia CPE reports your completed courses to the IRS every business day; give us your PTIN when you sign up. Our approval numbers from the IRS, NASBA and individual states are on our accreditation page. State boards of accountancy have final authority on the acceptance of individual courses, so check the full requirements page for your state for details, and confirm with your board before you buy.