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Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Alabama
Renewal Date:	9/30
Reporting Period:	10/01 to 9/30 annually
Required Hours:	40 hours of CPE is required each fiscal year ending 9/30
Ethics Required:	No
Subject Breakdown:	8 hours of Accounting & Auditing are required.
Credit Limits:	A maximum of 8 hours in behavioral/personal development courses is accepted. A maximum of 50% or 20 hours in self-study courses is allowed. The maximum credit on articles/books is 25% or 10 hours. Eight (8) hours for technical sessions of chapter meetings are allowed. Practice review is not accepted for credit. 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.
Other State Policies:	Alabama accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:	Alabama State Board of Public Accountancy PO Box 300375 Montgomery, Alabama 36130-0375 USA Phone: (334) 242-5700 Fax: (334) 242-2711
Web address:	http://www.asbpa.state.al.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Alaska
Renewal Date:	12/31 of odd years
Reporting Period:	1/1 to 12/31 biennially
Required Hours:	80 hours, with a minimum of 20 per year.
Ethics Required:	Yes. Beginning January 1, 2006, at least 4 hours of the 80 required hours of continuing education must be obtained in ethics and the board's statutes and regulations under AS 08.04 and 12 AAC 04. Between January 1, 2006 and December 31, 2007, licensees must begin obtaining the required 4 hours of ethics (of the 80 overall hours required) and report it with their December 31, 2007, renewal.
Subject Breakdown:	None
Credit Limits:	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. No more than 16 hours may be obtained in the "other" category each two-year license period.
Other State Policies:	Alaska accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:	Alaska State Board of Public Accountancy Dept. of Community and Economic Development Division of Occupational Licensing, Box 110806 Juneau, Alaska 99811 USA Phone: 907-465-3811 Fax: 907-465-2974
Web address:	http://www.dced.state.ak.us/occ/pcpa.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Arizona
Renewal Date:	Last day of birth month or registration month
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
Required Hours:	80 hours with 50% in technical areas (Accounting, Auditing, Tax, Management Advisory, Business Law or any combination thereof). A minimum of 16 hours must be obtained via a LIVE classroom or Interactive webinar course.
Ethics Required:	Yes. 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: a. Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct. b. Board statutes and administrative rules.
Subject Breakdown:	16 hours in Accounting, Auditing or Taxation
Credit Limits:	Credit should be given for whole class hours only. Introductory computer classes have a maximum of 20 hours and no repetitions are allowed. The maximum credit for instructors is 40 hours; for articles/books, 20 hours. 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. Teaching and writing combined should not exceed 40 credits.
Other State Policies:
Contact Info:	Arizona State Board of Accountancy 100 North 15th Avenue Room 165 Phoenix, Arizona 85007 USA Phone: 602-364-0804 Fax: 602-364-0903
Web address:	http://www.accountancy.state.az.us/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Arkansas
Renewal Date:	12/31
Reporting Period:	1/1 to 12/31 Annual/Triennial
Required Hours:	40 every year with the Annual reporting OR 120 every three years with the triennial reporting.
Ethics Required:	Yes, 4 hours every 3 years. Must be accounting ethics or business ethics.
Subject Breakdown:	24 hours yearly in the following technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Computer Science, Behavioral or Regulatory Ethics, Management Advisory Services and Tax. 8 hours yearly in Accounting & Auditing if attest services are performed.
Credit Limits:	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. 1/2 Hour credits are allowed after first hour of credit.
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: 1) AICPA and other national/state CPA professional organizations/associations 2) Accredited universities or colleges 3) Firms, both accounting and industrial offering in-firm education programs 4) Governmental entities
Contact Info:	Arkansas State Board of Accountancy 101 East Capitol Suite 450 Little Rock, Arkansas 72201 USA Phone: 501-682-1520 Fax: 501-682-5538
Web address:	http://www.state.ar.us/asbpa

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] California
Renewal Date:	Last day of birth month in odd or even year corresponding to the odd or even year of birth
Reporting Period:	Biennial
Required Hours:	80 hours during the two-year period immediately preceding the license expiration date. Effective January 1, 2012: a minimum of 20 hours of CE, with a minimum of 12 hours in technical subject matter, each year of the two-year licensure period.
Ethics Required:	Effective 01/01/2010: 4 hours of Ethics CPE each renewal period. PLUS a 2-hour Board-approved Regulatory Review course every ^ years. The PC&E requirement was discontinued December 31, 2009 and replaced with the two-hour Board-approved Regulatory Review requirement. What previously was your PC&E due date is now your Regulatory Review course due date.
Subject Breakdown:	Effective 01/01/2010: a minimum of 12 hours in technical subject matter, each year of the two-year licensure period.
Credit Limits:	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%; for writing articles/books/instructional materials/Uniform CPA exam questions is 25%. Half credits are accepted after the first hour.
Other State Policies:	Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as A&A credit. 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 self-study continuing education courses will be accepted by the Board for CPA/PA license renewal. For additional information concerning these requirements, you may contact the Board's Renewal staff by e-mail at renewalinfo@cba.ca.gov.
Contact Info:	California Board of Accountancy 2000 Evergreen Street Suite 250 Sacramento, California 95815-3832 USA Phone: 916-263-3680 Fax: 916-263-3675 Email: renewalinfo@cba.ca.gov
Web address:	http://www.dca.ca.gov/cba

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Colorado
Renewal Date:	5/31 of even years. Next renewal May 2010.
Reporting Period:	Biennially from 1/1 of even years to 12/31 of odd years.
Required Hours:	80 hours per reporting period. Newly licensed CPA's must complete 2 hours of CPE in Colorado Rules and Regulations (CR&R) within 6 months of licensure - the period extends 6 months before and 6 months after the certification date.
Ethics Required:	4 hours every two years with no more than 2 hours in Colorado Rules and Regulations (CR&R).
Subject Breakdown:	N/A
Credit Limits:	No more than 20% of CPE shall be in Personal Development. No limit on the number of online or correspondence courses. Half credits are accepted after the first hour.
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.
Contact Info:	Colorado State Board of Accountancy 1560 Broadway Suite 1340 Denver, Colorado 80202 USA Phone: 303-894-7800 Fax: 303-894-7802
Web address:	http://www.dora.state.co.us/accountants

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Connecticut
Renewal Date:	12/31
Reporting Period:	7/1 to 6/30 annually
Required Hours:	40 hours
Ethics Required:	Yes. 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.
Subject Breakdown:	16 hours of the 40 hours of continuing professional education must be in the subject area of attest or compilation services if the licensee performs or is responsible for supervising attest or compilation services or signs or authorizes another person to sign reports on financial statements on behalf of the firm.
Credit Limits:	The maximum credit for instructors is 20 hours. The maximum credit for published article and books is 10 hours. Credit for authoring published material is determined by the Board. There is no limit on self-study credits, but self-study must be interactive. Ethics credit cannot be carried forward. In addition, credits earned in excess of these limitations cannot be carried forward.
Other State Policies:	Connecticut accepts NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS) credits. Connecticut does not pre approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CPE regulations.
Contact Info:	Connecticut State Board of Accountancy Secretary of the State 30 Trinity Street Hartford, Connecticut 06115 USA Phone: 860-509-6179 Fax: 860-509-6247
Web address:	http://www.ct.gov/sboa/site/default.asp

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Delaware
Renewal Date:	6/30 of odd years
Reporting Period:	7/1 to 6/30 biennially ending on odd-numbered years.
Required Hours:	80 hours
Ethics Required:	Yes. Four (4) hours in a Delaware specific ethics course approved by the Board as set forth in 11.8.
Subject Breakdown:	Effective through license renewal period ending June 30, 2011CPE hours must include: A) 16 credit hours in accounting and/or auditing B) 16 credit hours in taxation. Effective as of the licensure renewal period beginning July 1, 2011CPE hours must include: A) 8 credit hours in accounting and/or auditing B) 8 credit hours in taxation C) 20 additional credit hours in accounting, auditing or taxation.
Credit Limits:	The maximum credit for instructors shall not exceed 50% of the total requirement. The maximum credit allowed for self-study is 30 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:	Delaware accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS).
Contact Info:	Delaware State Board of Accountancy Cannon Building, Suite 203 861 Silver Lake Boulevard Dover, Delaware 19904 USA Phone: 302-744-4500 Fax: 302-739-2711 Email: customerservice.dpr@state.de.us
Web address:	http://dpr.delaware.gov/boards/accountancy/index.shtml

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] District of Columbia
Renewal Date:	12/31 of even years.
Reporting Period:	1/1 to 12/31 biennially
Required Hours:	80 hours at renewal, with a minimum of 40 per year.
Ethics Required:	Yes, 4 hours of Professional Ethics per licensing cycle is required.
Subject Breakdown:	None
Credit Limits:	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. Self-study must be interactive. Credit for Committee/Firm Meetings is limited to 25% of the total required credits. 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.
Contact Info:	District of Columbia Board of Accountancy 941 North Capitol Street, N.E. Room 7200 Washington, District of Columbia 20002 USA Phone: 202-442-4320 Fax: 202-698-4329
Web address:	http://www.vue.com/dc/accountancy/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Florida
Renewal Date:	12/31 biennially
Reporting Period:	7/1 to 6/30 biennially
Required Hours:	80 hours every 2 years.
Ethics Required:	Yes, 4 hours of the total 80 hours required. Ethics requirement must be administered by providers approved by the board and include a review of the provisions of Chapter 455 and 473, Florida Statutes, and Chapter 61H1, Florida Administrative Code.
Subject Breakdown:	20 hours of Accounting & Auditing every two-year period. The accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subject generally classified within the accounting discipline. Accounting and auditing subjects consist of: * Accounting-related subjects or courses including, but not limited to, financial accounting including current authoritative literature in generally accepted accounting principles in the United States and the Pronouncements of the Accounting Principles Board and the Financial Accounting Standards Board), and accounting for specialized industries. * Auditing-related subjects or courses, including, but not limited to, general auditing theory and practice (including current authoritative literature in generally accepted auditing standards in the United States and the Statements on Auditing Standards promulgated by the American Institute of Certified Public Accountants, auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems.
Credit Limits:	The maximum credit for behavioral courses is 20 hours over a two-year period. The behavioral category includes courses on oral and written communications, the social environment of business, and administration of an accounting practice. Other examples of behavioral subjects are: * Effective speaking * Employee supervision * Human Resources * Leadership and motivation * Management by objectives * Speed reading and * Time management. Attending and instructing elementary accounting courses is not acceptable for CPE credit. The law and rules exam is 25 questions and must be taken and passed prior to licensure and re-licensure (every two years). A passing score on the Laws & Rules exam must be postmarked no later than December 31. Florida requires that all self-study courses qualifying for accounting, auditing or technical business credit must be taken from sponsors of NASBA's Quality Assurance Service (QAS). Behavioral courses do not have to be taken from an approved QAS sponsor.
Other State Policies:	Florida requires self-study course providers to be sponsors of NASBA's Quality Assurance Service (QAS). Behavioral courses do not have to be taken from an approved QAS sponsor.
Contact Info:	Florida Board of Accountancy 240 NW 76 Drive Suite A Gainesville, Florida 32607 USA Phone: 850-487-1395 Fax: 352-333-2508
Web address:	http://www.myflorida.com/dbpr/cpa/index.shtml

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Georgia
Renewal Date:	12/31 of odd-numbered years
Reporting Period:	1/1 to 12/31 biennially
Required Hours:	80, with a minimum of 20 per year. The carryover is 15 per year, but not in Accounting & Auditing.
Ethics Required:	No
Subject Breakdown:	16 of the 80 hours must be obtained in Accounting & Auditing subjects.
Credit Limits:	Authorship credits are limited to 25 percent of total hours required in any 2-year period unless specifically approved by the Board. Half credits are allowed after the first hour.
Other State Policies:	There is no limit on the number of self-study CPE hours. No programs are pre-approved by the Board. The Georgia State Board of Accountancy does accept, but does not limit itself to NASBA's National Registry of CPE Sponsors. The Board accepts credit hours from other providers that meet the requirements set forth in the Board rules.
Contact Info:	Georgia State Board of Accountancy 237 Coliseum Drive Macon, Georgia 31217-3858 USA Phone: 478-207-2440 Fax: 866-888-9718
Web address:	http://www.sos.state.ga.us/plb/accountancy/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Guam
Renewal Date:	06/30
Reporting Period:	1/1 to 12/31 annually, with a three-year rolling 120 hour requirement.
Required Hours:	120 hour three-year rolling requirement, including at least thirty (30) hours of CPE in accounting and auditing subjects. Additionally a minimum of 20 hours is required per year.
Ethics Required:	Yes. 6 hours of ethics over the 3-year reporting period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years.
Subject Breakdown:	30 hours required in A & A 6 hours required in Ethics
Credit Limits:	Max of thirty (30) hours of CPE in personal development subjects. Self-study must be interactive. Whole hours only are accepted.
Other State Policies:	All In-firm programs must have either a Guam Board registry number or a NASBA Registry number.
Contact Info:	Guam Board of Accountancy 335 S. Marine Corps Drive, Suite 101 Tamuning, Guam 96913 USA Phone: 671-647-0813 Fax: 671-647-0816
Web address:	http://www.guamboa.org

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Hawaii
Renewal Date:	12/31 of odd years
Reporting Period:	1/1 to 12/31 biennially, ending in odd-numbered years.
Required Hours:	80 hours with up to 40 carried over to the next period.
Ethics Required:	None.
Subject Breakdown:	None.
Credit Limits:	The maximum credit for instructors is 40 hours/50%. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers. The maximum credit for Published Articles/books is 20 hours/25%. Practice review - 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted. Credit in excess of limitations cannot be carried forward.
Other State Policies:	All sponsors must be members of NASBA's Registry or a Board approved program, or fall into one of the following categories for automatic approval: 1(All non-profit nationally recognized accounting and auditing associations, such as the AICPA, the National Society of Public Accountants, the American Society of Women Accountants, the National Association of Accountants, NASBA, and their respective state societies, state boards, chapters, or branches 2) Universities and colleges, 3) Sponsors approved by another state board.
Contact Info:	Hawaii Board of Public Accountancy Department of Commerce and Consumer Affairs PO Box 3469 Honolulu, Hawaii 96801-3469 USA Phone: 808-586-2696 Fax: 808-586-2689
Web address:	http://www.hawaii.gov/dcca/areas/pvl/boards/accountancy/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Idaho
Renewal Date:	6/30 annually
Reporting Period:	1/1 to 12/31 annually with a rolling 80 hour, 2-year CPE cycle
Required Hours:	80 hours during the 2 calendar years immediately preceding the CPE reporting date, with a minimum of 30 hours per year and a maximum of 50 hours per year.
Ethics Required:	Beginning 7/1/2008: a rolling total of 4 Ethics CPE credits every 2-year CPE cycle. Within this requirement, New, Reinstated or Re-entry Licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho's law and rules during the first calendar year that the license is issued.
Subject Breakdown:	Only the Ethics as mentioned above.
Credit Limits:	1/2 hour credits acceptable after the first hour.
Other State Policies:	Idaho typically accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS), provided the course meets Idaho's CPE Standards.
Contact Info:	Idaho State Board of Accountancy PO Box 83720 Boise, Idaho 83720-0002 USA Phone: 208-334-2490 Fax: 208-334-2615 Email: slenon@isba.idaho.gov
Web address:	http://www.isba.idaho.gov

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Illinois
Renewal Date:	9/30
Reporting Period:	10/01 to 9/30 triennially
Required Hours:	120 hours
Ethics Required:	Yes, 4 hours of professional ethics is required per reporting period as part of the 120 hours.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 60 hours. The maximum credit for articles/books is 30 hours. The maximum credit for self-study is 80 hours. Only 60 of those hours can be in non-interactive self-study. Each instance of non-interactive self-study credit is limited to 1/2 hour credit for every full hour earned.
Other State Policies:	All program sponsors must be registered with the Board or fall into one of the following categories for automatic approval: 1) AICPA 2) The Illinois CPA Society/Foundation (ICPAS/F) 3) An accredited university or college 4) National Association of State Boards of Accountancy (NASBA).
Contact Info:	Illinois Department of Financial and Professional Regulation 320 W. Washington Street, 3rd Floor Springfield, Illinois 62786 USA Phone: 217-785-0800 Fax: 217-782-7645
Web address:	http://www.idfpr.com/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Indiana
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours, with a minimum of 20 hours per year.
Ethics Required:	4 credits every triennial reporting period beginning 01/01/2009.
Subject Breakdown:	12 hours of Accounting & Auditing are required.
Credit Limits:	The maximum credit for instructors is 60 hours. Self study is limited to 60 hours/50%. CPA Exam coaching courses shall be given 10 CPE credits. Enrolled Agent exam coaching courses shall be given 10 CPE credits.
Other State Policies:	Indiana accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. Half credits accepted after the 1st hour of credit has been earned in a course.
Contact Info:	Indiana Board of Accountancy, Indiana Professional Licensing Agency 402 W. Washington Street Room W072 Indianapolis, Indiana 46204-2246 USA Phone: 317-234-3040 Fax: 317-233-5559
Web address:	http://www.in.gov/pla/accountancy.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Iowa
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours of continuing education in the three-year period ending on December 31st prior to renewal date. For Initial Licensees, CPE is required on the following phased in basis: a. No continuing education shall be required on the first annual renewal after initial licensure. b. 40 hours of continuing education shall be required in the one-year period ending December 1 prior to the second July 1 annual renewal date. c. 80 hours of continuing education shall be required in the two-year period ending December 1 prior to the third July 1 annual renewal date. d. 120 hours of continuing education shall be required in the three-year period ending December 1 prior to the fourth and subsequent July 1 annual renewal dates.
Ethics Required:	Yes. a minimum of four hours of ethics and rules of professional conduct CPE must be completed during the two–year period ending December 31, prior to renewal. The first requirement shall be completed by 12/31/07 for CPAs whose renewal is 07/01/08. CPAs renewing 07/01/09 should have 4 hours completed by 12/31/08. Credit can be claimed for a course covering multiple topics, as long as a minimum of one-half hour is devoted to business or professional ethics; credit shall be claimed as one contact hour, or after the first one hour, one-half hour of credit for each hour or one-half hour of participation devoted to each particular topic.
Subject Breakdown:	If supervising and/or signing compilation reports on financial statements, a minimum of 7 hours of Accounting and Auditing is required to be completed within the two-year period ending on the December 31 preceding the application for biennial or annual certificate or license renewal.
Credit Limits:	The maximum credit for instructors is 60 hours. The maximum credit for authorship is 30 hours. The maximum credit for self study is 60 hours. Half credits are allowed after the first hour.
Other State Policies:	Credit may be allowed for interactive self–study programs on the basis of one hour of credit for each 50 minutes spent on the interactive study program, sponsor must be approved by either the national continuing professional education registry or by the NASBA continuing education registry.
Contact Info:	Iowa Accountancy Examining Board 1920 S.E. Hulsizer Avenue Ankeny, Iowa 50021-3941 USA Phone: (515) 281-5910 Fax: 515-281-7411
Web address:	http://www.state.ia.us/government/com/prof/account/home.html

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Kansas
Renewal Date:	6/30
Reporting Period:	7/1 to 6/30 biennially, even certificate number =ending even years; odd certificate number =ending odd years.
Required Hours:	80 hours with a minimum of 20 hours per year.
Ethics Required:	Yes. 2 hours in professional ethics relating to the practice of public accountancy .
Subject Breakdown:	None.
Credit Limits:	Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book created during the biennial period. Beginning July 1, 2007, personal development program hours cannot exceed 30 percent of the total hours required for renewal and instructor hours are limited to 50 percent of the total hours required for renewal. 1/2 credits are acceptable. A maximum of 20 hours of CPE can be carried over into the next renewal period. Excess Professional Ethics CPE may be carried over into the General Category, and may not be used to meet the 2-hr Ethics CPE requirement for any subsequent renewal period.
Other State Policies:	Kansas requires that all self-study CPE program providers be approved by either a state society, the AICPA, NASBA's National Registry of CPE Sponsors, or NASBA's Quality Assurance Service (QAS).
Contact Info:	Kansas Board of Accountancy Landon State Office Building 900 S.W. Jackson, Suite 556 Topeka, Kansas 66612-1239 USA Phone: 785-296-2162 Fax: 785-291-3501
Web address:	http://www.ksboa.org

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Kentucky
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 biennially, even license number = even years; odd license number = odd years.
Required Hours:	80 hours if the CPA worked >3000 hrs, 60 if worked <3000 hrs.
Ethics Required:	Beginning with renewal of licenses in 2010: 2 hours of Ethics CPE will be required.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 60% of total hours. The maximum credit for published articles/books is 25%.
Other State Policies:	The Kentucky State Board of Accountancy accepts providers that are NASBA National Registry of CPE Sponsor and Quality Assurance Service (QAS) members. Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy
Contact Info:	Kentucky State Board of Accountancy 332 West Broadway Suite 310 Louisville, Kentucky 40202-2115 USA Phone: 502-595-3037 Fax: 502-595-4281
Web address:	http://cpa.ky.gov/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Louisiana
Renewal Date:	12/31
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours
Ethics Required:	Yes, 2 Hours of Professional Ethics that include a review of the State Board's Rules of Professional Conduct; must be taken from a qualifying Ethics course approved by the Board.
Subject Breakdown:	24 hours of Accounting and Auditing if attest services are performed.
Credit Limits:	Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed. The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions. The maximum credit for articles/books is limited to 25% and books or articles must be published. CPE credit is allowed in whole hours only. Non-interactive self-study is limited to half of earned credits.
Other State Policies:	Louisiana requires interactive self-study courses to be from providers that are registered with the AICPA, NASBA, or a State Society of CPAs. QAS courses may be acceptable. Magazine and reference material readings and tests do not qualify for CPE credits. • All subject matters may be acceptable for credit if the program contributes directly to the professional competence of the participant and is relevant to the service rendered or to be rendered by the participant. • The board and author shall mutually approve the credits for authored published material.
Contact Info:	State Board of CPAs of Louisiana 601 Poydras Street Suite 1770 New Orleans, Louisiana 70130 USA Phone: 504-566-1244 Fax: 504-566-1252
Web address:	http://www.cpaboard.state.la.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Maine
Renewal Date:	9/30
Reporting Period:	10/01 to 9/30 triennially
Required Hours:	120 hours every 3 years, 40 hours minimum per year.
Ethics Required:	Yes. 4 hours every 3 years. Acceptable courses include a program of study of the accountancy laws and rules of the State of Maine and the Code of Conduct, or equivalent standards of the SEC, AICPA or similar organization or agency.
Subject Breakdown:	Program must contribute directly to the professional competence of the participant. Credits for communication arts, mathematics, statistics, probability and quantitative applications in business, economics, business, securities and administrative laws, human resources policies and computer software applications may not exceed 50% of the hours required.
Credit Limits:	The maximum credit for authorship is 50% and credits may be given on a self-declaration basis for published articles or books. The maximum credit for instructors is 50% and no repetitions of courses for credit is allowed unless the material has substantially changed, then it is a new course. The maximum credit for self-study courses is 50% of total required hours. Personal Development credits are not accepted. Only full hour credits are acceptable.
Other State Policies:	Maine accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Evidence of CPE must be maintained by the licensee for a period of 3 years.
Contact Info:	Maine Board of Accountancy Office of Licensing and Registration 35 State House Station Augusta, Maine 04333 USA Phone: 207-624-8603 Fax: 207-624-8637
Web address:	http://www.maine.gov/pfr/professionallicensing/professions/accountants/index.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Maryland
Renewal Date:	biennial based on date of issuance
Reporting Period:	biennially based on license expiration date
Required Hours:	80 hours
Ethics Required:	Yes. 4 hours .
Subject Breakdown:	None
Credit Limits:	Authorship credits are limited to 10 hours. Instructor credits are limited to 45 hours and are based on contact hours of teaching. 3 hours of CPE will be granted for each hour of presentation time for a first-time presentation. 1 hour of CPE will be granted for each hour of presentation time for all subsequent presentations. Peer Review credits are limited to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review; 12 hours for an engagement review; and 16 hours for a system review. Credits in excess of the limitations cannot be carried forward. No 1/2 credits are accepted.
Other State Policies:	It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee's professional competence. The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA. The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit. Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.
Contact Info:	Maryland State Board of Public Accountancy 500 N. Calvert Street Room 308 Baltimore, Maryland 21202-3651 USA Phone: 410-230-6258 Fax: 410-333-6314 Email: cpa@dllr.state.md.us
Web address:	http://www.dllr.state.md.us/license/cpa/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Massachusetts
Renewal Date:	6/30 biennially
Reporting Period:	7/1 to 6/30 biennially
Required Hours:	80 hours
Ethics Required:	Yes. 4 Hours (of the required 80 hours) in Professional Ethics is required.
Subject Breakdown:	4 hours Professional Ethics
Credit Limits:	The maximum credit for instructors is 50% of total hours with no repeating of course presentations being accepted without sufficient change of course materials. The maximum credit for articles/books is generally 25%. Whole hour credits only are granted. Self-study credits must be determined by the Board.
Other State Policies:	Programs must contribute directly to the professional competence of the participant. Massachusetts accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:	Division of Professional Licensure Massachusetts Board of Public Accountancy 1000 Washington St Suite 710 Boston, Massachusetts 02118-6100 USA Phone: 617-727-1806 Fax: 617-727-2197
Web address:	http://www.state.ma.us/reg/boards/pa/default.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Michigan
Renewal Date:	12/31 of odd numbered years
Reporting Period:	7/1 to 6/30 biennially ending on odd numbered years
Required Hours:	80 with a minimum of 40 hours per year.
Ethics Required:	Yes, 2 hours per year.
Subject Breakdown:	A minimum of 8 hours is required in Accounting and Auditing per year.
Credit Limits:	The maximum credit for instructors and self study is 50% of total hours per year. Carry forward credits are limited to 8 A&A, 2 Ethics and 30 other. Penalty credits may not be carried forward.
Other State Policies:	Michigan generally accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. Half credits are acceptable.
Contact Info:	Michigan Board of Accountancy Department of Consumer and Industry Services PO Box 30018 Lansing, Michigan 48909-7518 USA Phone: 517-241-9249 Fax: 517-241-9280
Web address:	http://www.michigan.gov/accountancy

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Minnesota
Renewal Date:	12/31 annually. Beginning in 2011, CPA license will renew on a rolling 3-year period.
Reporting Period:	7/1 to 6/30 annually with a rolling 120 hour, 3-year CPE cycle. Licensees must report CPE to the Board by December 31st in connection with their CPA license renewal and annually by July 31st in the years in which their CPA license is NOT due to renew.
Required Hours:	120 hours every 3 years, with a minimum of 20 hours per year.
Ethics Required:	Yes. 8 hours every reporting period.
Subject Breakdown:	8 of the 120 hours required must be in Accounting Ethics or Business Ethics.
Credit Limits:	The maximum credit for instructors and writers of published articles, books and CPE courses is 60 hours. The maximum credit for self-study programs is 96 hours. The maximum credit for personal development subject areas is 24 hours.
Other State Policies:	Beginning July 1, 2004, program sponsors must be members of NASBA's CPE Registry, Quality Assurance Service (QAS) for self study or board approved. This rule however is only in effect until June 30, 2005. From July 1, 2005 to June 30, 2006, no more than 32-hours can be from non-Registry or non-Board approved sponsor/program sources. For the 3-year period ending June 30, 2007, & thereafter, no more than 40% of the required hours can be non-Registry or non-Board approved sponsor/program sources. All self-study program sponsors must be NASBA QAS approved. For the 07/01/04 - 06/30/05 reporting year, the 3-year period ending June 30, 2007, and thereafter, programs that will automatically be accepted by the MN Board are seminar or lecture programs sponsored or presented by: A. the Office of the Legislative Auditor or State Auditor (provided a quality review similar in scope to a system review level quality review conducted on a CPA firm has been completed in the last three years and an unmodified report on such review filed with the board) B. CPE programs sponsored by professional organizations recognized by the board as report acceptance bodies (specifically approved by the board) Renewals: Beginning with certificate renewal applications for calendar year 2010, the board shall renew each certificate as follows: (1) For licensees whose last name begins with the letters: (a) A through H, certificates shall be renewed for a three-year period (Cycle A); (b) I through P, certificates shall be renewed for a two-year period (Cycle B); and (c) Q through Z, certificates shall be renewed for a one-year period (Cycle C); and (2) Renewals of those certificates, after the expiration of the renewals periods specified in subitem (1), shall thereafter follow a three-year cycle. For more information, please see Minnesota Rule 1105.2550.
Contact Info:	Minnesota State Board of Accountancy 85 East 7th Place Suite 125 St. Paul, Minnesota 55101 USA Phone: 651-296-7938 Fax: 651-282-2644
Web address:	http://www.boa.state.mn.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Mississippi
Renewal Date:	6/30
Reporting Period:	7/1 to 6/30 annually
Required Hours:	40 hours
Ethics Required:	Yes. 4 hours each triennial reporting period. 3 hours must be earned in general ethics from a Board approved Ethics and Professional Conduct course(s). In addition, a minimum of one CPE credit hour every triennial period must be exclusively in Mississippi Public Accountancy Law and Regulations. No carry-over may be used for this requirement.
Subject Breakdown:	None
Credit Limits:	Authorship is based on submission of the published document and a request for the number of credits. Instructor credits are limited to 2x course hours per presentation hour and no repetitions are allowed. Carry over hours are limited to 20 hours each reporting period and will not be counted for credit if they are more than 36 months old.
Other State Policies:	Mississippi accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors provided the course meets the Board's CPE rules. Self study programs must be approved by NASBA's Quality Assurance Service (QAS). Personal development courses are not acceptable. Independent Study is not allowed.
Contact Info:	Mississippi State Board of Public Accountancy 5 Old River Place Suite 104 Jackson, Mississippi 39202-3449 USA Phone: 601-354-7320 Fax: 601-354-7290 Email: email@msbpa.state.ms.us
Web address:	http://www.msbpa.state.ms.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Missouri
Renewal Date:	9/30 biennially
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours with a minimum of 20 hours in each calendar year. The board will accept programs meeting the standards set forth in the Statement on Standards for Continuing Professional Education Programs jointly approved by the NASBA and the AICPA or standards deemed by the board to be comparable thereto.
Ethics Required:	Yes. 2 hours of Ethics CPE annually as part of the required 20 hours per year.
Subject Breakdown:	None
Credit Limits:	None
Other State Policies:	Missouri accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
Contact Info:	Missouri State Board of Accountancy PO Box 613 Jefferson City, Missouri 65102 USA Phone: 573-751-0012 Fax: 573-751-0890 Email: mosba@pr.mo.gov
Web address:	http://pr.mo.gov/accountancy.asp

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Montana
Renewal Date:	12/31
Reporting Period:	7/1 to 6/30 triennially
Required Hours:	120 hours
Ethics Required:	Yes, 2 hours every 3 years in Board Law and Rules.
Subject Breakdown:	As of June 30, 2006, the 24 hour minimum A&A requirement has been eliminated.
Credit Limits:	The maximum credit for instructors is 50% of total hours, no repetitions are accepted unless the subject matter was sufficiently changed to require additional study or research. The maximum credit for articles/books is generally 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval. Interactive self-study approved by NASBA's QAS and/or CPE Registry shall receive credit equal to the average completion time (50 minutes = 1 CPE credit). All other interactive and noninteractive self study will receive credit equal to 1/2 of the average completion time (100 minutes = 1 CPE credit). Half credits are accepted after first hour.
Other State Policies:	The board accepts programs approved by NASBA's CPE Quality Assurance Service (QAS). Interactive self-study programs approved by NASBA's QAS will receive full credit; interactive and noninteractive self-study programs not approved by NASBA's QAS program will receive 1/2 credit.
Contact Info:	Montana State Board of Public Accountants PO Box 200513 Helena, Montana 59620-0513 USA Phone: 406-841-2389 Fax: 406-841-2323
Web address:	http://bsd.dli.mt.gov/dli/bsd/license/bsd_boards/pac_board/board_page.asp

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Nebraska
Renewal Date:	6/30 biennially
Reporting Period:	1/1 to 12/31 biennially odd or even-numbered years based on birth year
Required Hours:	80 hours in the two years prior to the year of renewal.
Ethics Required:	Yes; 4 hours CPAs are not required to complete the (4) hour requirement in one course setting. They may be submitted in one hour increments for portions of courses that cover ethics.
Subject Breakdown:	None
Credit Limits:	The maximum credit for self-study is 50% of total hours. Authorship credits are limited to 25%, articles or books must be published and credits are self-declared. Instructor credits are limited to 50%, no repetitions for credits are allowed for the same material within the renewal period. No more than 10 credits are allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials. . Practice review is limited to 50% of total hours. Credit for technical meetings is limited to 20% of total hours. College/University credits are limited to 40 hours.
Other State Policies:	Nebraska accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. Course should contribute to the professional development and technical competence of the permit holder. . Peer Review programs must be sponsored by a state board or national or state professional society. Board will determine amount of credit.
Contact Info:	Nebraska State Board of Public Accountancy PO Box 94725 Lincoln, Nebraska 68509-4725 USA Phone: 402-471-3595 Fax: 402-471-4484 Email: nbpa01@nol.org
Web address:	http://www.nbpa.ne.gov/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Nevada
Renewal Date:	12/31
Reporting Period:	1/1 to 12/31 biennial rolling
Required Hours:	80 hours required over a rolling 2-year period, with a minimum of 20 hours per year.
Ethics Required:	Yes. 4 hours of professional ethics is required during each renewal period.
Subject Breakdown:	None
Credit Limits:	None
Other State Policies:	Nevada will accept courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS). ). Credit for publication of an article or book may be allowed with prior approval by the Board. Programs for independent study or self-study are acceptable if they are approved by the Board.
Contact Info:	Nevada State Board of Accountancy 1325 Airmotive Way Suite 220 Reno, Nevada 89502 USA Phone: 775-786-0231 Fax: 775-786-0234 Email: cpa@nvaccountancy.com
Web address:	http://www.nvaccountancy.com

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] New Hampshire
Renewal Date:	6/30, alpha order, A-F 20011, G-M 2009, N-Z 2010
Reporting Period:	7/1 to 6/30 triennially
Required Hours:	120 every 3 years, with a minimum of 20 per year. Up to 60 excess hours may be carried over to the next triennial period only. Carryover hours do not count toward meeting the 20 hours per year minimum requirement.
Ethics Required:	Yes, 4 hours every 3 years.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is up to 2 times classroom hours; with a maximum of 50% of total hours. The maximum for books/articles is 50% of total hours. Articles or books must be published to obtain credit on a self-declaration basis.
Other State Policies:	The New Hampshire Board accepts programs approved by sponsors on NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:	New Hampshire Board of Accountancy 78 Regional Drive Building Two Concord, New Hampshire 03301 USA Phone: 603-271-3286 Fax: 603-271-8702
Web address:	http://www.state.nh.us/accountancy

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] New Jersey
Renewal Date:	12/31 triennially
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours; a minimum of 60 hours must be obtained through a didactic or in-person instruction.
Ethics Required:	Yes, 4 hours every 3 years. All applicants shall complete four credit hours of the required 120 credit hours in the New Jersey law and ethics course set forth in N.J.A.C. 13:29-6.3A.
Subject Breakdown:	A minimum of 72 technical hours, of which 24 credit hours must be in Auditing, Review, and Compilation for licensees engaged in the practice of public accounting. Technical subjects include; accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics, statistics, SEC Practice, taxation and professional ethics and any of the above may be in specialized industries. Other courses may be acceptable if the licensee can demonstrate to the satisfaction of the Board that each subject or specific program contributes to the maintenance of the licensee’s professional competence. New licensees must take an orientation course within six months of becoming licensed by the Board; the orientation course shall be a four-credit course in New Jersey law and ethics approved by the Board pursuant to N.J.A.C. 13:29-6.3A and 6.6. A licensee must send a copy of the orientation course completion certificate to the Board within 30 days of taking the course. Practice development and marketing courses are not acceptable. For the triennial period commencing January 1, 2009 and thereafter, a minimum of 60 credit hours must be obtained through didactic instruction (in person, or interactive telephonic or electronic instruction). Didactic instruction does NOT include video-taped or audio-taped instruction.
Credit Limits:	The maximum credit for instructors is 60 credit hours per triennial period. The course must fall under a qualifying technical subject set forth in N.J.A.C. 13:29-6.3. z=For preparation time, 2 additional hours of CPE shall be awarded foe each hour of instruction. An instructor or discussion leader who is employed as an instructor or discussion leader on a full-time basis shall not be eligible to obtain CPE credit for such activities. The limit on books/articles is 25% of total hours. Only peer-reviewed publications are subject to credit. Non-technical credits are a limited to 44 credits per triennial period. Practice Review is limited to 50% of total hours. Licensees can claim a full one credit for every 50 minutes of participation in correspondence or individual self study courses, thereby eliminating the current one-half credit limitation for these courses for the 2009-2011 renewal period and thereafter. For the triennial period beginning January 1, 2009 and thereafter, a maximum of 60 hours of CPE may be obtained in correspondence and other individual study programs.
Other State Policies:	NJ requires providers to be registered with either the NJ State Board of Accountancy or NASBA. (NASBA-approved sponsors are NOT required to register with the Board. ) For the triennial period beginning January 1, 2009 and thereafter, correspondence and individual self study programs must be registered with NASBA. Half credits are allowed after the first hour. Licensees will earn 15 credits of CPE for each semester credit hour earned for college or university courses in qualifying technical subjects.
Contact Info:	New Jersey State Board of Accountancy 124 Halsey Street 6th Floor Newark, New Jersey 07101 USA Phone: 973-504-6380 Fax: 973-648-2855
Web address:	http://www.state.nj.us/lps/ca/nonmedical/accountant.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] New Mexico
Renewal Date:	Last day of licensee's birth month.
Reporting Period:	Triennial rolling cycle ending on the last day of each licensee's birth month
Required Hours:	120 hours every 3 years with a minimum of 20 hours per year.
Ethics Required:	Effective with CPE reporting cycles beginning on or after January 1, 2010: 4 hours of Ethics CPE will be required as part of the 120 hr/3-yr cycle.
Subject Breakdown:	A minimum of 96 hours must be in technical subjects.
Credit Limits:	4 hour limit on Board meeting attendance. 24 hours must NOT be sponsored by the individual's firm or employer. The hours may be taken on-line or through self-study, provided they are not sponsored by the employer. Authorship credits are limited to 50%. Board will determine amount of credit. Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Practice Review is limited to 24 hours.
Other State Policies:	New Mexico accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors, Quality Assurance Service (QAS) and the AICPA. Self-study credits, which require registration and provide evidence of satisfactory completion, will qualify with the amount of credit to be determined by the board.
Contact Info:	New Mexico Public Accountancy Board 5200 Oakland Drive NE Suite D Albuquerque, New Mexico 87113 USA Phone: 505-222-9850 Fax: 505-222-9855
Web address:	http://www.rld.state.nm.us/accountancy/index.html

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] New York
Renewal Date:	Triennial based on date of issuance and birth month
Reporting Period:	1/1 to 12/31 annually
Required Hours:	40 hours per year in the following recognized areas of study: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries; OR 24 hours per year concentrated in any ONE of the following recognized areas of study: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries
Ethics Required:	Yes. 4 Credits every 3 years. If the licensee chooses the 24-hour concentration, then the 4 hours of ethics must be in that same CPE concentration area. Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state may also be used to meet the New York ethics requirement.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors & articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department. No repetition of courses without significant revisions or new materials for instructor credits.
Other State Policies:	The formal course work must be taken in courses sponsored by entities registered with the State Board if taken in New York. Courses taken outside the State of New York must only be registered with NASBA although may also be registered with the Board. Self-study courses, regardless of physical location, and live courses in New York State must always be taken from a New York State-registered sponsor. Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
Contact Info:	New York State Board for Public Accountancy, State Education Department Division of Professional Licensing Services 89 Washington Avenue Albany, New York 12234-1000 USA Phone: 518-474-3817 ext. 160 Fax: 518-474-6375 Email: cpabd@mail.nysed.gov
Web address:	http://www.op.nysed.gov/prof/cpa/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] North Carolina
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 annually
Required Hours:	40 hours of CPE must be completed by active licensees each year by December 31 after the first calendar year of licensure.
Ethics Required:	Yes. 2 hours of CPE on professional ethics and conduct by a board-approved group study or 4 hours of board-approved self-study format. See board's website for a list of approved Ethics courses.
Subject Breakdown:	None
Credit Limits:	Self-study CPE is limited to no more than 32 hours of the 40 hour requirement. The maximum credit for instructors is 50%. The maximum credit for writers/authors is 25%. Published works only are given credit. Up to 20 hours may be carried forward if more than 40 hours are completed in any one calendar year. You may not carry over hours completed in the year prior to certification in NC. Half credits are accepted after the first hour.
Other State Policies:	The Board approves CPE sponsors (not courses) and also accepts NASBA's National Registry of CPE Sponsors. The candidate may also claim credit for continuing education programs conducted by a non-registered sponsor. Refer to standards for courses that may qualify. No credit is given for journal, magazine, etc. reading and testing. All credits will be based on 50 minutes equal 1 hour credit and 8 hours must be Non-self-study.
Contact Info:	North Carolina State Board of CPA Examiners 1101 Oberlin Road Suite 104 Raleigh, North Carolina 27605-1169 USA Phone: 919-733-4222 Fax: 919-733-4209
Web address:	http://www.nccpaboard.gov

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] North Dakota
Renewal Date:	6/30
Reporting Period:	7/1 to 6/30 annually
Required Hours:	120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.
Ethics Required:	No. Ethics courses are encouraged as part of the CPE requirement, but not required.
Subject Breakdown:	None
Credit Limits:	Credit for teaching is limited to 2x the credit available for taking the course.
Other State Policies:	To qualify a program must be a formal program of learning which contributed directly to professional competence. North Dakota accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:	North Dakota State Board of Accountancy 2701 S. Columbia Road Grand Forks, North Dakota 58201-6029 USA Phone: 800-532-5904 Fax: 701-775-7430 Email: ndsba@state.nd.us
Web address:	http://www.state.nd.us/ndsba

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Ohio
Renewal Date:	12/31
Reporting Period:	1/1 to 12/31 triennially - based on assigned license group.
Required Hours:	120 credits every 3 years.
Ethics Required:	Yes. 3 hours of Professional Standards and Responsibilities (PSR) CPE each 3-year reporting period. The Board will maintain a list of approved programs that fulfill this requirement. This course is not a routine ethics course, but is a special course for Ohio licensees. CPA’s licensed in and residing in another state, may claim credit for a course taken to meet the other state's professional ethics requirements only if the course covers that states law and rules.
Subject Breakdown:	24 hours of accounting or auditing (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any financial reporting engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code. 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA. An Ohio permit holder specializing in taxation who assumes responsibility by performing tax work on any engagement that will result in an issuance of a report in accordance with Ohio regulations regarding generally accepted auditing standards shall complete at least eight (8) continuing education credits during the three-year reporting period covering the specific auditing or attestation standards related to the services provided by the Ohio permit holder. An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.
Credit Limits:	Self-study must include one or more examinations that must be successfully completed. Self study programs will earn credit based upon average completion time determined by pilot testing. The board must evaluate credit claimed for publications or other special learning activities. Credit awarded for passing major professional examinations that have been approved by the board is normally thirty credits per examination session if the session is at least three hours in length. Instructor credits are accepted. No repetitions allowed. Half credits are allowed after the first hour.
Other State Policies:	The overriding consideration is that the CPE program should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder. Ohio accepts courses from providers that registered with the Board or with NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS). Non-Residency Requirement - A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.
Contact Info:	Accountancy Board of Ohio 77 South High Street 18th Floor Columbus, Ohio 43215 USA Phone: 614-466-4135 Fax: 614-466-2628
Web address:	http://acc.ohio.gov/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Oklahoma
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 annually
Required Hours:	120 hours within each rolling 3-year period with a minimum of 20 hours each year.
Ethics Required:	Yes. 4-hours of professional ethics must be completed within each rolling three (3) calendar year period.
Subject Breakdown:	If a CPA's main area of employment is industry, at least 72 hours of the 120 hour requirement shall be in subject areas related to the practice of public accounting. A minimum of 8 hours in the areas of taxation, accounting and assurance per year. Effective January 1, 2011, if a certificate or license holder is actively involved in the supervision or review of compilation engagements for third party reliance, the certificate or license holder must complete a minimum of four (4) credits of CPE in the subject area of compilation engagements in each calendar year. This requirement shall be waived if: (1) the certificate or license holder works for a public accounting firm currently enrolled in a peer review program with an approved sponsoring organization; or (2) the certificate or license holder is a sole proprietorship currently enrolled in a peer review program with an approved sponsoring organization.
Credit Limits:	Carry-over hours are not acceptable. Authored published materials are limited to 10 hours per year. Credit for instruction is limited to 50% of total hours. Half credits are allowed after the first hour.
Other State Policies:	Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit. Oklahoma does not pre-approve or pre-qualify any programs or any sponsors. Effective January 1, 2004 new NASBA/AICPA CPE Standards apply. Oklahoma accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Oklahoma also accepts courses from providers that are not members of the two services. Oklahoma accepts QAS credits for interactive self-study only. Effective July 1, 2009 sponsors of self-study CPE programs must be registered with NASBA's National Registry, or be courses offered by the AICPA or other such organization approved by the Board.
Contact Info:	Oklahoma Accountancy Board 4545 Lincoln Boulevard Suite 165 Oklahoma City, Oklahoma 73105-3413 USA Phone: 405-521-2397 Fax: 405-521-3118 Email: okaccybd@oklaosf.state.ok.us
Web address:	http://www.ok.gov/oab_web/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Oregon
Renewal Date:	For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years.
Reporting Period:	7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Required Hours:	80 every 2 years with a minimum of 24 hours in each year.
Ethics Required:	Yes, 4 credits each biennial renewal period. May be satisfied by any ethics program that meets the general CPE requirements. All active licensees applying for the 1st renewal permit must complete and report at least 4 hours in a professional conduct/ethics program with a sponsor registered with the Board.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 50% of total hours, no repetitions unless substantial changes in material. The maximum credit for articles/books is limited to 50%, allowed as of publication date for first publication only. Carry forward hours are limited to 20 max. and do not apply to the 24 per year minimum requirement. Non-technical credits are limited to 16 hours. Credit for Practice Review is limited to 2 hours per instance and 16 total hours. Half credits are allowed after the first hour.
Other State Policies:	Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee. Oregon requires self-study courses to be from providers that are members of NASBA's Quality Assurance Service (QAS).
Contact Info:	Oregon State Board of Accountancy 3218 Pringle Road S.E. #110 Salem, Oregon 97302-6307 USA Phone: 503-378-4181 Fax: 503-378-3575
Web address:	http://boahost.com/index.lasso

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Pennsylvania
Renewal Date:	December 31 in each odd year.
Reporting Period:	1/1 to 12/31 biennially ending on odd-numbered years.
Required Hours:	80 every 2 years, with a minimum of 20 hours per year.
Ethics Required:	As a condition for license renewal for the 2012-2013 license period, licensees must complete a minimum of 4 hours in professional ethics.
Subject Breakdown:	A minimum of 16 hours in Accounting & Auditing. A minimum of 8 hours in Taxation.
Credit Limits:	The maximum credit for self-study & instructors is 50% of total hours. No repetitions for instructor credits unless substantially changed. Entry level accounting courses do not count for instructors. Credit for published books/articles is limited to 25%. Published works shall be given credit based on preparation time on a self-declared basis. Effective January 1, 2012, a licensee will no longer be able to obtain CPE credit for authorship of an article, book, or other writing. Credit for committee meetings will only be granted if the meeting is structured as a continuing education program.
Other State Policies:
Contact Info:	Pennsylvania State Board of Accountancy P.O. Box 2649 Harrisburg, Pennsylvania 17105-2649 USA Phone: 717-783-1404 Fax: 717-705-5540 Email: ST-ACCOUNTANCY@state.pa.us
Web address:	http://www.dos.state.pa.us/bpoa/accbd/mainpage.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Puerto Rico
Renewal Date:	12/01
Reporting Period:	8/1 to 7/31 triennially
Required Hours:	120 hours, 12 hours of A & A
Ethics Required:	3 hours every three-year period.
Subject Breakdown:	40 hours in technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Tax
Credit Limits:	Credit for authoring published materials is limited to 50% of the total requirement. Authorship credits are accepted for the technical revision of a technical publication, but should not exceed 50% of the credit hours that the author would receive. Only instruction of college courses higher than the basic level may qualify for credit. No more than 24 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management.
Other State Policies:	Program sponsors must be members of NASBA's Registry or fall into one of the following categories for automatic approval: 1) School of Certified Public Accountants of Puerto Rico 2) Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy 3) AICPA
Contact Info:	Puerto Rico Board of Accountancy Box 3271 Old San Juan Station San Juan, Puerto Rico 00904-3271 USA Phone: 787-722-4816 Fax: 787-722-4818
Web address:	http://www.pr.gov/Estado/inicio/cpa.htm

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Rhode Island
Renewal Date:	February 15
Reporting Period:	1/1 to 12/31 over a rolling 3-year period
Required Hours:	120 every 3 years.
Ethics Required:	Yes. Beginning with the 3-year reporting period ending December 31, 2007, 6 hours shall be in subjects devoted to professional ethics every three years.
Subject Breakdown:	24 hours minimum in Accounting & Auditing each 3 years.
Credit Limits:	The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years. Personal development and marketing are limited to 24 hours over 3 years Authorship credits are limited to 60 hours over 3 years. Self study credits are limited to 80 hours per each 3-year period.
Other State Policies:	Qualifying programs are formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice pubic accounting. Rhode Island Board accepts courses from approved providers registered with NASBA's National Registry of CPE Sponsors. Formal self study courses must be interactive and/or QAS approved.
Contact Info:	Rhode Island Board of Accountancy 1511 Pontiac Ave. 68-1 Cranston, Rhode Island 02920 USA Phone: 401-462-9550 Fax: 401-462-9536
Web address:	http://www.dbr.state.ri.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] South Carolina
Renewal Date:	January 31
Reporting Period:	1/1 to 12/31 annually. Effective with renewal for February 1, 2009 through January 31, 2011, all renewals will be biennial (every 2 years) and CPE will be reported (40 hrs per year; 80 hr for 2 yr period) when renewing.
Required Hours:	40 hours per year, January 1 through December 31. (Aggregate total of 80 hours will be reported biennially when renewing.)
Ethics Required:	No
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 50% of total hours. No repetitions of courses is allowed within one year. No carry over of instructor courses is allowed. Teaching graduate level accounting courses in an accredited Accounting program qualifies for and is limited to eight (8) hours per calendar year. The maximum credit for published articles and books is 25%. Credits are self-declared subject to Board approval. No carry-over of authorship credits is allowed. A maximum of 20% in personal development is allowed. Practice Review is limited to 16 hours. Practice Review credits cannot be carried forward. Any credits earned in an initial reporting period in which a licensee has no CPE requirements are not available for carry forward. Personnel/HR-related credits are limited to 8 hours. Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor's recommendation for hours of credit. Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit. No more than twenty (20) hours may be carried forward and treated as hours earned in the following year. Half credits are allowed after the first hour.
Other State Policies:	South Carolina accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. The South Carolina Board will only accept QAS approved self-study programs.
Contact Info:	South Carolina Board of Accountancy 110 Centerview Drive Kingstree Building Columbia, South Carolina 29211 USA Phone: 803-896-4770 Fax: 803-896-4554
Web address:	http://www.llr.state.sc.us/POL/Accountancy/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] South Dakota
Renewal Date:	7/31
Reporting Period:	7/1 to 6/30 over a rolling three year period
Required Hours:	120 hours every 3 years with a minimum of 20 hours per year.
Ethics Required:	No
Subject Breakdown:	None
Credit Limits:	No more than 24 hours of behavioral/motivational courses are permitted in a 3-year renewal period for those engaged in public accounting. An individual employed by a college or university may not claim continuing education credit in excess of 20 hours during any three-year renewal period for teaching courses. An individual may elect to claim less than 20 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed in subdivisions. Credit for authored published materials is limited to 25% of total hours. Half credits are allowed after the first hour.
Other State Policies:	Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit. Personal development credits may be acceptable if they maintain or improve a CPAs competence. The Board will accept courses approved by NASBA's National Registry and Quality Assurance Service (QAS). Other non-group programs which qualify as acceptable CPE programs, as long as they meet the requirements, are: Independent-study programs, self-study programs, service as an instructor, lecturer, or discussion leader; published articles, books, or cpe programs.
Contact Info:	South Dakota Board of Accountancy 301 East 14th Street Suite 200 Sioux Falls, South Dakota 57104 USA Phone: 605-367-5770 Fax: 605-367-5773 Email: sdbdacct.sdbd@midconetwork.com
Web address:	http://www.state.sd.us/dol/boards/accountancy/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Tennessee
Renewal Date:	CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years
Reporting Period:	1/1 to 12/31 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Required Hours:	80 hours every 2 years, with a minimum of 20 per year.
Ethics Required:	4 hours each reporting period (3 hrs general and 1hr in TN specific rule/law ethics)
Subject Breakdown:	At least 40 hours in accounting, accounting ethics, attest, taxation, or management advisory services. If engaged in attest function, at least 20 hours is required biennially in that subject area. If providing expert witness testimony, 20 hours of CPE is required in that subject area biennially.
Credit Limits:	The maximum credit for instructors & articles/books is 50% of total hours. Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee's CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board. Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours. CPE carryover is limited to 24 hours per reporting period and does not contribute to the 20 hour minimum requirement nor the 40 hour technical requirement. Half credits are accepted after first hour.
Other State Policies:	Self-study courses, the sponsors must be QAS-approved. Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval: 1) Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board); 2) Universities or colleges recognized under Rule 0020-2-.01; 3) Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge; 4) Governmental entities. Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
Contact Info:	Tennessee State Board of Accountancy 500 James Robertson Parkway 2nd Floor Nashville, Tennessee 37243-1141 USA Phone: 615-741-2550 Fax: 615-532-8800 Email: acct.info@state.tn.us
Web address:	http://www.state.tn.us/commerce/boards/tnsba

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Texas
Renewal Date:	Last day of birth month
Reporting Period:	ends at the end of the CPAs birth month, over a three year rolling period
Required Hours:	120 every 3 years with a minimum of 20 per year.
Ethics Required:	Yes. licensees must take a 4-hour board approved ethics course every 2 years.
Subject Breakdown:	At least 50% of CPE must be in technical courses.
Credit Limits:	The maximum credit for instructors is 20 hours in the reporting period with no repetition unless there are substantial changes to the material. Authorship credits are limited to 10 hours in any CPE reporting period. If you claim authorship or instruction credits, you must also have a minimum of 20 hours in live classroom credits or self-study credits. Non-technical courses are limited to no more than 50% of the total CPE credit hours in a three-year reporting period. Credit for college/university courses is limited to 20 hours per year.
Other State Policies:	All CPE shall be offered by board contracted CPE sponsors. Credit hours may be claimed from other organizations not recognized as formal CPE sponsors [such as]: (1) Financial Accounting Standards Board (FASB); (2) Governmental Accounting Standards Board (GASB); (3) FASB's Emerging Issues Task Force (EITF); (4) AICPA (5) Financial Executives Institute's Committee on Corporate Reporting (FEI/CCR); (6) National Association of Accountants' Management Accounting Practices Committee; (7) Programs specifically approved by the Board on a request basis NOTE: NASBA sponsors are NOT part of the exception and MUST be registered with the Board.
Contact Info:	Texas State Board of Public Accountancy 333 Guadalupe Tower III, Suite 900 Austin, Texas 78701-3900 USA Phone: 512-305-7800 Fax: 512-308-7875
Web address:	http://www.tsbpa.state.tx.us

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Utah
Renewal Date:	9/30 in even years
Reporting Period:	1/1 to 12/31 biennially ending on odd-numbered years
Required Hours:	80 hours every 2 years.
Ethics Required:	No
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 50% of total hours and up to 2 times class hours with a maximum of 24 hours allowed for one topic. The maximum credit for published books/articles is 25% of total hours. Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication. Carry forward credits are limited to 40 hours. Ethics credit cannot be carried forward. Credits in excess of limitations cannot be carried forward. Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit. Half credits allowed after the first hour.
Other State Policies:	None
Contact Info:	Utah Board of Accountancy PO Box 146741 Salt Lake City, Utah 84114-6741 USA Phone: 801-530-6628 Fax: 801-530-6511 Email: dsjones@utah.gov
Web address:	http://www.dopl.utah.gov/licensing/accountancy.html

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Vermont
Renewal Date:	7/31 on odd-numbered years
Reporting Period:	8/1 to 7/31 biennially, ending on odd-numbered years
Required Hours:	80 hours. Initial licensure: If renewal is less than one year after initial licensure, no CPE is required; if a full year has passed, then 40 hours is required.
Ethics Required:	Yes. 4 credits every 2 years. Course based on the AICPA Code of Conduct and Vermont Accountancy Statutes and Rules.
Subject Breakdown:	8 hours in Accounting and Auditing.
Credit Limits:	Maximum credit is 64 hours or 80% in the combination of self study, instructor/discussion leader and published articles/books. Authorship credits are limited to 20 hours. Instructor credits are limited to 40 hours and no repeat credits allowed without substantial changes to materials. Carry forward credits are limited to 10 hours.
Other State Policies:	Vermont accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS). Formal courses of learning which contribute to the growth of professional knowledge and competence of an individual in the practice of public accountancy are creditable.
Contact Info:	Vermont Board of Public Accountancy Office of Professional Regulation National Life Bldg North FL2 Montpelier, Vermont 05620-3402 USA Phone: 802-828-2837 Fax: 802-828-2465
Web address:	http://vtprofessionals.org/opr1/accountants

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Virgin Islands
Renewal Date:	Annually on June 30
Reporting Period:	N/A
Required Hours:	N/A
Ethics Required:	N/A
Subject Breakdown:	N/A
Credit Limits:	N/A
Other State Policies:	The Virgin Islands do not require continuing professional education.
Contact Info:	Virgin Islands Board of Public Accountancy, Department of Licensing and Consumer Affairs Office of Boards and Commissions Golden Rock Shopping Center Christiansted, St Croix, Virgin Islands 00820 USA Phone: 340-773-4305 Fax: 340-773-9850
Web address:	http://www.dlca.gov.vi

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Virginia
Renewal Date:	30th of assigned month.
Reporting Period:	1/1 to 12/31 over a rolling 3-year period
Required Hours:	120 hours every 3 years rolling, with a minimum of 20 per year. 120 hours are prorated for CPAs working in private industry until the reporting period ending 2011
Ethics Required:	Yes, 2 hours annually relating to standards of conduct, Code of Virginia statutes relating to public accountancy and Board's regulations.
Subject Breakdown:	None
Credit Limits:	The maximum credit for instructors is 30 hours every 3 years, without any repetitions. The maximum credit for authored published materials is 10 hours. Half credits are allowed after the first hour. Self-study is allowed full credit if interactive; 1/2 credit otherwise.
Other State Policies:	Virginia allows a 30 day grace period at the beginning of the year to carry back credit to the previous year. CPE from providers registered with NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS) are accepted.
Contact Info:	Virginia Board of Accountancy 9960 Mayland Drive Suite 402 Richmond, Virginia 23233 USA Phone: 804-367-8505 Fax: 804-367-2174 Email: boa@boa.state.va.us
Web address:	http://www.boa.virginia.gov

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Washington
Renewal Date:	04/30 triennial renewal schedule; licenses expire June 30th
Reporting Period:	1/1 to 12/31 triennially
Required Hours:	120 hours
Ethics Required:	Yes. 4 credit hours every 3 years in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State. Ethics that is not board approved may be counted toward the technical and total hour requirement. Visit the Board web site at http://www.cpaboard.wa.gov/CertificateLicense/approved_ethics_courses.shtml for list of approved courses.
Subject Breakdown:	None
Credit Limits:	Non-technical CPE credit is limited to 24 CPE hours per 3-year period. Authorship/Publication Requirement - after the first 30 hours, any additional credit will be determined by the Board. Practice Review is limited to 32 hours. Credit for instruction is limited to 72 hours. Half credits are allowed after the first hour.
Other State Policies:	Service on the Board's QAR Committee, QAR Team Captain or Reviewer, participation on other Board-approved quality or peer review committees may count for CPE credit. Qualifying subjects include accounting, auditing, tax, management advisory, economics, business law, statistics, mathematics, computer science, personnel/hr, business management and organization, specialized industry and applications, personal financial planning and professional ethics. Nontechnical courses include marketing, communications, production, social environment of business, behavioral, personal development and administrative practice.
Contact Info:	Washington State Board of Accountancy PO Box 9131 Olympia, Washington 98507-9131 USA Phone: 360-753-2585 Fax: 360-664-9190
Web address:	http://www.cpaboard.wa.gov

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] West Virginia
Renewal Date:	6/30
Reporting Period:	1/1 to 12/31 over a rolling 3-year period
Required Hours:	120 hours with a minimum of 20 hours per year.
Ethics Required:	Effective for the CPE reporting period ending December 31, 2012 and thereafter, included in the 120 hours, a minimum of 4 hours must be in Ethics. A program in ethics includes topics such as ethical reasoning, state-specific statues and rules, and standards of professional conduct, including those of other applicable regulatory bodies.
Subject Breakdown:	None
Credit Limits:	The maximum credit for articles/books is 60 hours per publication. The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material. Principles of Accounting does not count for credit for attendance or instruction. Self study is acceptable if approved by NASBA, the AICPA or a state CPA society.
Other State Policies:	West Virginia accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
Contact Info:	West Virginia Board of Accountancy 106 Capitol Street Suite 100 Charleston, West Virginia 25301-2610 USA Phone: 304-558-3557 Fax: 304-558-1325 Email: mailto:wvboa@mail.wvnet.edu
Web address:	http://www.boa.wv.gov/Pages/default.aspx

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Wisconsin
Renewal Date:	12/14 of odd numbered years
Reporting Period:	N/A
Required Hours:	N/A
Ethics Required:	N/A
Subject Breakdown:	N/A
Credit Limits:	N/A
Other State Policies:	Wisconsin does not require continuing professional education.
Contact Info:	Wisconsin Accounting Examining Board 1400 East Washington Avenue Madison, Wisconsin 53708-8935 USA Phone: 608-266-2112 Fax: 608-267-0644
Web address:	http://www.drl.state.wi.us/

Please note: The CPE Information provided in this section relates to CPAs only. [Return to state selection page] Wyoming
Renewal Date:	12/31
Reporting Period:	1/1 to 12/31 over a rolling 3-year period
Required Hours:	120 hours every 3 years
Ethics Required:	Yes. 4-hour approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit and a 4-hour approved course every three years thereafter. Currently, three courses have been approved for this purpose: 1)Wyoming Ethics - Accountants Education Group 2)Wyoming Statutes & Rules Course (Self-study) Wyoming Society of CPAs; and 3)Wyoming Society of CPAs - Stuart Webster's Course (5/04). See board's website for further details. Wyoming rules effective 9/05/08 specify that all 4 ethics credits must be completed in the same calendar year.
Subject Breakdown:	None
Credit Limits:	A maximum of 24 hours in non-technical subjects is allowed. The maximum credit for instructors is 50%, or 60 hours with no repetitions. The maximum credit for published articles/books is 25% or 30 hours, provided a copy of the publication is available. Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period. Half credits are accepted after first hour of CPE.
Other State Policies:	Wyoming accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Contact Info:	Wyoming Board of Certified Public Accountants 2020 Carey Avenue Cheyenne, Wyoming 82002-0610 USA Phone: 307-777-7551 Fax: 307-777-3796 Email: pmorga@state.wy.us
Web address:	http://cpaboard.state.wy.us

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