States with CPE Deadlines on December 31

CPA professionals must declare all their credits and hours before the December 31st deadline. The amount of credits and hours vary state by state. 

In some cases, your deadline may fall near December 31 depending on the date your CPA license was originally issued, your birthdate, state-specific extensions due to COVID-19, or other factors. In some cases, your license renewal deadline may fall near the end of December. This can occur if you were issued a CPA license on or after January 1 of your birth year (e.g., January 1, 2014), your birthday is after March 31 and prior to April 15 of that year.

Alaska CPE Requirements

If you have been considering taking the Alaska CPE courses, you should know that all CPE courses are offered online and can be taken on your schedule. Each of the course topics are approved by the State of Alaska for professional development credit requirements. And if you need to take more than 80 hours, you can choose from a variety of additional course topics.

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Arizona CPE Requirements

The deadline is on the last day of your birth month.

Content: Arizona business professionals are required to earn 80 hours per two-year reporting period. Four (4) ethics credits must be earned. At least 40 hours in a combination of Accounting, Auditing, Taxation, Business Law, or Management Advisory Services are required.

Specialty credit requirements:

4 ethics credits

40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services

Minimum of 16 hours must be in Accounting, Auditing, or Taxation

Minimum of 16 hours in a classroom or interactive webinar setting

Arkansas CPE Requirements

The Arkansas State Board of Public Accountancy is responsible for the regulation and licensure of Certified Public Accountants (CPAs) and public accounting firms located in the state.

Deadline: December 31st

Reporting period: 1 year

Credit requirement: 40 hours

Specialty credit requirements:

4 ethics credits

At least 50% of your hours must be in Accounting/Attest, Accounting Ethics, or Tax

If you perform attest or compilation services, 20% of your hours must in Accounting/Auditing

California CPE Requirements

Deadline: Deadline is on the last day of your birth month

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Government requirements: 24 hours of government CPE is required if you work with government agencies.

Fraud requirements:  To renew a license, a licensee must complete 80 hours of continuing education (CE) related to their field of licensure. Of the 80 hours, 24 must be CE in accounting and auditing or government regulations. An additional 4 hours of fraud-related CE is required for licensees who are subject to Accounting & Auditing or Government CE requirements.

Technical requirements: A minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, board-approved professional conduct and ethics course, computer and information technology (except for word processing), and specialized industry or government practices related to public accounting skills

Colorado CPE Requirements

For Colorado,  all CPA's must complete 80 hours of continuing professional education (CPE) every two years

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Georgia CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

16 hours (20%) must be in Accounting & Auditing

Hawaii CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Idaho CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Indiana CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

10% of hours must be in Accounting & Auditing

Iowa CPE Requirements

Deadline: Deadline is dependent on your declared date

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

8 hours of CPE for financial statement presentation for every CPA responsible for supervising compilation services or who signs or authorizes someone to sign the accountant's compilation report on the financial statements on behalf of a firm

Kentucky CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours if you have worked more than 3,000 hours in a public accounting firm; 60 hours if you have worked less than 3,000 hours in a public accounting firm; 60 hours if you are employed in industry, education, or government

Specialty credit requirements:

2 ethics credits

Louisiana CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

2 ethics credits

16 hours in Accounting & Auditing if you perform attest functions

Maryland CPE Requirements

Deadline: Deadline is the same as your date issued

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Missouri CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 12 hours

Specialty credit requirements:

6 ethics credits

Montana CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

2 ethics credits

Nebraska CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

Nevada CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

8 hours in Accounting & Auditing in each year in which you planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure, compilation, or attestation service of a non-governmental agency

New Jersey CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

72 hours in technical subjects

24 hours in Auditing, Review, and Compilation if you are engaged in the practice of public accountancy or involved in the attest function 

New Mexico CPE Requirements

Deadline: Deadline is on the last day of your birth month

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

96 hours in technical subjects

24 hours of CPE sponsored by organizations other than your firm or employer

New York CPE Requirements

Deadline: December 31st

Reporting period: 1 year

Credit requirement: 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or 24 contact hours of acceptable formal continuing education concentrated in one subject area

Specialty credit requirements:

4 professional ethics credits

Note: Four (4) hours of professional ethics must be completed during the three-year reporting period.

North Carolina CPE Requirements

Deadline: December 31st

Reporting period: 1 year

Credit requirement: 40 hours

Specialty credit requirements:

2 ethics credits

Ohio CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

3 ethics credits

24 hours in Accounting or Auditing if you work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation 

24 hours in Tax if you work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation 

Oklahoma CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 12 hours

Specialty credit requirements:

4 ethics credits 

72 hours in Public Accounting subjects if your main area of employment is industry 

4 hours per year in Compilation Engagements if you are actively involved in the supervision or review of compilation engagements for third party reliance, unless you or your firm is enrolled in an approved peer review program 

Pennsylvania CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

4 ethics credits

16 accounting & auditing credits

8 taxation credits

Rhode Island CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

6 ethics credits

South Carolina CPE Requirements

Deadline: December 31st

Reporting period: 1 year

Credit requirement: 40 hours

Specialty credit requirements:

6 ethics credits

Tennessee CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

2 ethics credits

40 hours in Accounting, Accounting Ethics, Attest, Taxation, or Management Advisory Services

20 hours in Accounting & Auditing if you are engaged in attest function (including compilations) 

20 hours of CPE in the area in which the court deems you an expert, if you are providing expert witness testimony 

Texas CPE Requirements

Deadline: Deadline is on the last day of your birth month

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

Utah CPE Requirements

Deadline: December 31st

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

1 hour must cover UT CPA Licensing Act and CPA Licensing Act Rule

3 hours must cover AICPA Professional Code of Conduct, care-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics 

Virginia CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

2 ethics credits

8 hours in Attest or Compilation Services per year if you release or authorize the release of reports on attest services or compilation services provided for persons or entities located in Virginia 

Washington CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

West Virginia CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

4 ethics credits

Wisconsin CPE Requirements

Deadline: December 15

Reporting period: 2 years

Credit requirement: 80 hours

Specialty credit requirements:

3 ethics credits

Wyoming CPE Requirements

Deadline: December 31st

Reporting period: 3 years

Credit requirement: 120 hours

Specialty credit requirements:

First Permit Renewal: 4 hour board-approved ethics course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six months of the date of the initial permit 

Subsequent Permit Renewals: 4-hours board-approved ethics course

How to get CPE Credits Online?

CPE Guide provides Online classes to fulfill your CPE credit requirements. This allows 24/7 access For CPAs to attain CPE Credits. We also have a library of online CPE courses with a printable certification feature, which means you’ll also be able to print your CPE Certificate from your home.