cpe for cpas requirements for your state

State Requirements

Alabama

License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics Requirement None Other

License renewal cycle and fees:

www.asbpa.alabama.gov

Alaska

License Renewal Date 12/31 of odd years CPE Reporting Period 1/1 to 12/31 biennially ending on odd years General Requirements

License renewal cycle and fees:

nasba.org/exams/cpaexam/alaska/

Arizona

License Renewal Date Last business day of birth month biennially, odd or even year based on birth year CPE Reporting

License renewal cycle and fees:

www.asbpa.alabama.gov

Arizona

License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics Requirement None Other

License renewal cycle and fees:

www.azaccountancy.gov/

Arkansas

License Renewal Date 1/1 annually CPE Reporting Period 1/1 to 12/31 annually General Requirements 40 hours (Required to report 40)

License renewal cycle and fees:

www.arkansas.gov/

California

License Renewal Date Last day of birth month in odd or even year corresponding to the odd or even year

License renewal cycle and fees:

www.dca.ca.gov/

Colorado

License Renewal Date November 30th of odd numbered years CPE Reporting Period 1/1 to 12/31 biennially ending on odd

License renewal cycle and fees:

www.colorado.gov/

Connecticut

License Renewal Date 12/31 annually CPE Reporting Period 7/1 – 6/30 annually General Requirements 40 hours Ethics Requirement Four (4)

License renewal cycle and fees:

www.colorado.gov/

Delaware

License Renewal Date 6/30 of odd years CPE Reporting Period 7/1 to 6/30 biennially on odd years General

License renewal cycle and fees:

http://dpr.delaware.gov/boards/accountancy/

District of Columbia

License Renewal Date 12/31 of even years. CPE Reporting Period 1/1 to 12/31 biennially General Requirements 80 hours

License renewal cycle and fees:

Delaware

License Renewal Date 12/31 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours Ethics Requirement 4 hours

License renewal cycle and fees:

www.myfloridalicense.com/dbpr/cpa/CPE.html

Georgia

License Renewal Date 12/31 biennially, odd years CPE Reporting Period 1/1 to 12/31 biennially, odd years General Requirement

License renewal cycle and fees:

sao.georgia.gov/gsba

Hawaii

License Renewal Date 12/31 biennially, odd years CPE Reporting Period 1/1 to 12/31 biennially, odd years General Requirement

License renewal cycle and fees:

cca.hawaii.gov/pvl/boards/accountancy/

Hawaii

License Renewal Date 12/31 of odd years CPE Reporting Period 1/1 to 12/31 biennially, ending in odd-numbered years

License renewal cycle and fees:

cca.hawaii.gov/pvl/boards/accountancy/

Idaho

License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 biennially rolling General Requirement 80 hours, with a minimum

License renewal cycle and fees:

isba.idaho.gov/htm/cpe.htm

Illinois

License Renewal Date 9/30 triennially CPE Reporting Period 10/1 to 9/30 triennially General Requirement 120 hours Ethics

License renewal cycle and fees:

www.icpas.org/

Indiana

License Renewal Date 6/30 triennially CPE Reporting Period 1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc.

License renewal cycle and fees:

www.in.gov/pla/accountancy.htm

Iowa

License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 in the three years preceding the renewal date

License renewal cycle and fees:

plb.iowa.gov/cpa-licensees

Kansas

License Renewal Date 6/30 biennially based on certificate number (even number = even years; odd number = odd years) CPE

License renewal cycle and fees:

www.ksboa.org/cpe.htm

Kentucky

License Renewal Date 8/1 Renewal; even license number = even years; odd license number = odd years. CPE Reporting

License renewal cycle and fees:

cpa.ky.gov/practicingcpas/Pages/License-Renewal.aspx

Louisiana

License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours triennially

License renewal cycle and fees:

cpaboard.state.la.us/cpe-continuing-professional-education/

Maine

License Renewal Date 9/30 annually CPE Reporting Period 10/1 to 9/30 annually General Requirement 40 hours Ethics.

License renewal cycle and fees:

www.maine.gov/pfr/professionallicensing/professions/accountants/

Maryland

License Renewal Date Biennial based on date of issuance CPE Reporting Period The two year period prior to the application.

License renewal cycle and fees:

www.dllr.state.md.us/license/cpa/cpacperep.shtml

Massachusetts

License Renewal Date 6/30 biennially CPE Reporting Period 7/1 to 6/30 biennially General Requirement 80 hours Ethics.

License renewal cycle and fees:

www.mass.gov/ocabr/licensee/dpl-boards/pa/

Michigan

License Renewal Date 12/31 biennially on odd years CPE Reporting Period 7/1 to 6/30 biennially on odd years General Requirement.

License renewal cycle and fees:

www.michigan.gov/

Minnesota

License Renewal Date Annually on 12/31 CPE Reporting Period 7/1 to 6/30 triennial rolling General Requirement 120 hours 20 hours.

License renewal cycle and fees:

www.mncpa.org/cpe/cpe-rules/mn-boa/minnesota-cpa-cpe-requirements.aspx

Mississippi

License Renewal Date 1/1 annually CPE Reporting Period 7/1 to 6/30 annually General Requirement 40 hours Ethics.

License renewal cycle and fees:

www.mncpa.org/cpe/cpe-rules/mn-boa/minnesota-cpa-cpe-requirements.aspx

Missouri

License Renewal Date 9/30 biennially CPE Reporting Period 1/1 to 12/31 over a three year rolling period General.

License renewal cycle and fees:

pr.mo.gov/accountancy-continuing-education.asp

Montana

License Renewal Date 12/31 annually CPE Reporting Period 1/1 – 12/31 triennial rolling General Requirement 120 hours Ethics Requirement 2.

License renewal cycle and fees:

bsd.dli.mt.gov/license/bsd_boards/pac_board/board_page.asp

Nebraska

License Renewal Date 6/30 biennially, odd or even year based on birth year CPE Reporting Period 1/1 to 12/31 biennially.

License renewal cycle and fees:

www.nbpa.ne.gov/cpe_menu.html

Nevada

License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 over a two year rolling period General.

License renewal cycle and fees:

www.nvaccountancy.com/

New Hampshire

License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 over a two year rolling period General.

License renewal cycle and fees:

www.nh.gov/jtboard/boarenewal.htm

New Jersey

License Renewal Date 12/31 triennially CPE Reporting Period 1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc. General.

License renewal cycle and fees:

http://www.njconsumeraffairs.gov/acc/Pages/applications.aspx

New Jersey

License Renewal Date 12/31 triennially CPE Reporting Period 1/1 to 12/31 triennially, reporting 2014, 2017, 2020, 2023, etc. General.

License renewal cycle and fees:

http://www.njconsumeraffairs.gov/acc/Pages/applications.aspx

New Mexico

License Renewal Date Last day of birth month annually CPE Reporting Period First day of month following birth month.

License renewal cycle and fees:

www.rld.state.nm.us/boards/Accountancy_requirements_and_Continuing_Education.aspx

New York

License Renewal Date Last day of birth month annually CPE Reporting Period First day of month following birth month.

License renewal cycle and fees:

www.op.nysed.gov/prof/cpa/

North Carolina

License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours Ethics Requirement 2 hours.

License renewal cycle and fees:

nccpaboard.gov/cpe/

North Dakota

License Renewal Date 7/31 annually CPE Reporting Period 7/1 to 6/30 annually General Requirement Licensees in public practice.

License renewal cycle and fees:

www.nd.gov/ndsba/

Ohio

License Renewal Date 12/31 triennially CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours Ethics Requirement 3 hours.

License renewal cycle and fees:

http://www.acc.ohio.gov/CPE.aspx

Oklahoma

License Renewal Date Last day of birth month annually CPE Reporting Period 1/1 to 12/31 triennial rolling General Requirement 120

License renewal cycle and fees:

www.ok.gov/oab_web/Departments/CPE/

Oregon

License Renewal Date For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even.

License renewal cycle and fees:

www.oregon.gov/BOA/Pages/index.aspx

Pennsylvania

Licenses expire December 31st of every odd-numbered year. The Board mails renewal notices two to three months prior to the license expiration date. Notices are mailed to the most recent address the licensee has reported to the Board. The Postal Service does not forward licenses.Continuing Professional Education – Completion of eighty (80) hours in programs approved by the Board. The reporting period for licensees shall be January 1 of even-numbered years to December 31 of odd-numbered years. A minimum of twenty (20) credit hours shall be taken each year.

License renewal cycle and fees:

www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/Renewal-Information.aspx#.VgvgdBFVhBc

Rhode Island

License Renewal Date 6/30 triennially Renewal year is based on the first letter of the last name: A-E(2015, 2018.

License renewal cycle and fees:

www.dbr.state.ri.us/divisions/accountancy/

South Carolina

License Renewal Date 1/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours Ethics.

License renewal cycle and fees:

www.llr.state.sc.us/pol/accountancy/index.asp?file=Info/cpe.htm

South Dakota

License Renewal Date 8/1 annually CPE Reporting Period 7/1 to 6/30 over a rolling three year period General.

License renewal cycle and fees:

www.accountancy.sd.gov/

Tennessee

License Renewal Date CPAs with an even license number – 12/31 of even years. CPAs with odd-numbered licenses – 12/31.

License renewal cycle and fees:

www.tn.gov/commerce/article/accountancy-licensing-requirements-exams

Texas

License Renewal Date Last day of birth month annually CPE Reporting Period Ends on last day of the CPA’s.

License renewal cycle and fees:

https://www.tsbpa.state.tx.us/

Utah

License Renewal Date 9/30 on even-numbered years CPE Reporting Period 1/1 to 12/31 biennially, ending on odd-numbered years

License renewal cycle and fees:

http://www.dopl.utah.gov/licensing/accountancy.html

Vermont

License Renewal Date 7/31 on odd years CPE Reporting Period 8/1 to 7/31 biennially on odd years General Requirement 80.

License renewal cycle and fees:

http://www.vtcpa.org/cpe/cpe_requirements

Virgin Islands

License Renewal Date 7/1 annually there is no continuing professional education requirement.

License renewal cycle and fees:

http://dlca.vi.gov/businesslicense/steps/cparequirements/

Virginia

License Renewal Date Last day of certificate issue month annually CPE Reporting Period 1/1 to 12/31 over a three year.

License renewal cycle and fees:

www.boa.virginia.gov/cpalicense/CPE.shtml

Washington

License Renewal Date 4/30 triennially CPE Reporting Period 1/1 to 12/31 triennially General Requirement 120 hours Ethics Requirement 4 hours.

License renewal cycle and fees:

http://www.cpaboard.wa.gov/individual-licensing/education-requirements

West Virginia

License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 over a rolling three-year period General Requirement 120 hours.

License renewal cycle and fees:

www.boa.wv.gov/Pages/default.aspx

Wisconsin

License Renewal Date 12/14 of odd years there is no continuing professional education requirement.

License renewal cycle and fees:

dsps.wi.gov/Licenses-Permits/CPA/CPAlicense

Wyoming

License Renewal Date 12/31 annually CPE Reporting Period 1/1 to 12/31 over a rolling three-year period General Requirement 120 hours.

License renewal cycle and fees:

sites.google.com/a/wyo.gov/wyoming-cpa/