License Renewal Date
Last day of birth month annually
CPE Reporting Period
Ends on last day of the CPA's birth month, over a three year rolling period
120 hours, with a minimum of 20 per year
4 hour ethics course every 2 years. Providers offering ethics courses must register with the Board.
Other Subject Area Requirements
- Instruction: 20 hours maximum per year. Instruction of an introductory level college course is not accepted.
- Nano Learning: 50% maximum in a three year reporting period. For nano learning, a passing grade is 100%.
- Non-Technical Courses: 50% maximum in a three year reporting period.
- Other Certifications: 50% maximum in a three year reporting period for the successful completion of certification programs, such as a Certified Financial Planner, Certified Internal Auditor, Certified Fraud Examiner, other related financial certifications, and/or related financial securities licenses.
- Published Materials: 10 hours maximum per year for authors and reviewers of published articles and books.
- Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
- Instruction: Credit is equal to three times presentation. Repeat instruction of the same course is only accepted if the material is substantially changed. Multiple instructors shall receive proportional CPE credit.
- Partial Credit: For live and blended learning programs, a minimum of one full credit (50 minutes) must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments (10 minutes) or one-half increments (25 minutes). For self-study, a minimum of one-half credit (25 minutes) must be awarded initially, but after the first full credit (50 minutes) has been earned, credits may be awarded in one-fifth increments (10 minutes) or in one-half increments (25 minutes). For nano learning, credits must be awarded only as one-fifth credit (10 minutes).
- University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.
Other State Policies
- Provider Approval: All providers, including NASBA sponsors, must register with the Board.
- Non-Registered Sponsors: Credit hours earned from sources other than registered sponsors should be submitted on the appropriate form, "Claiming Continuing Professional Education Credits from a Non-Registered Sponsor," justifying the reason the CPE credit hours are being claimed and the benefit to the licensee or the licensee's employer. Licensees may not claim more than fifty percent of their hours from non-registered sponsors in any three year reporting period.