New Hampshire CPE Requirements

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The New Hampshire Board of Accountancy CPE requirements are as follows:

What is the New Hampshire License Renewal Deadline?

Related Courses

Ethics for New Hampshire

Once every three years, on June 30

What is the New Hampshire CPE Reporting Period?

Once every three years, from July 1 to June 30

What are the New Hampshire CPE Requirements?

Three-year licensees: Individuals who renewed their license prior to 2/22/23 received a three-year license.  Licensees are required to complete 120 hours of CE for active status, and must complete a minimum of 20 hours per year.

Two-year licensees: Individuals who were issued a license or renewed their license after 2/22/23 received a two year license.  Licensees are required to complete 80 hours of CE for active status, and must complete a minimum of 20 hours per year.

Carryover: For two-year licenses, the maximum carryover allowed is 40 hours. For three-year licenses, the maximum carryover allowed is 60 hours.

Authoring Credit: One cannot claim more than 50% of total hours through publication activities.

Lecturing credit: One can claim hours spent preparing and presenting, but the total number of hours for preparation shall not exceed twice the number of hours for presenting. One cannot claim more than 50% of the total hours through publication.  

What is the New Hampshire Ethics Requirement?

At least four hours of ethics must be earned every three years.

Note: The AccountingTools Ethics for New Hampshire course fulfills these requirements.

Allowable New Hampshire Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

New Hampshire CPE Rule Reference

Chapter AC 400

Nevada CPE Requirements

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The Nevada State Board of Accountancy CPE requirements are noted below.

What is the Nevada License Renewal Deadline?

Related Courses

Ethics for Nevada

Annually, by December 31

What is the Nevada CPE Reporting Period?

Every two years, from January 1 to December 31

What are the Nevada CPE Requirements?

80 hours of CPE are required every two years.

At least 40 hours must be taken in each year.

If you participated in any audit, review, full disclosure compilation or attestation in the past 12 months, you must complete 8 hours in CPE that focuses on accounting and auditing.

The credit for service as a lecturer is equal to the preparation time and presentation time, where preparation time is capped at twice the presentation time.

There are no carryover or carryforward hours.

What is the Nevada Ethics Requirement?

At least two hours of ethics training must be completed every year.

Note: The AccountingTools Ethics for Nevada course fulfills this requirement.

Allowable Nevada Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Nevada CPE Rule Reference

NRS 628

Nebraska CPE Requirements

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The Nebraska State Board of Public Accountancy CPE requirements are as follows:

What is the Nebraska License Renewal Deadline?

Related Courses

Ethics for Nebraska

Every other year, by June 30

What is the Nebraska CPE Reporting Period?

Every other year, from January 1 to December 31

What are the Nebraska CPE Requirements?

80 hours required for every two-year period.

Up to 16 hours (20%) of personal development courses can be reported in every two-year period.

Up to 16 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer cannot exceed 40 hours in one renewal period.

How Many Self-Study Credit Hours Can a Nebraska CPA Take?

Self-study is limited to 40 hours for each renewal period.

What is the Nebraska Ethics Requirement?

Four hours of ethics training every two years.

Note: The AccountingTools Ethics for Nebraska course fulfills these requirements.

Allowable Nebraska Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Nebraska CPE Rule Reference

Chapter 8

Montana CPE Requirements

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The Montana Board of Public Accountants CPE requirements are noted below.

What is the Montana License Renewal Deadline?

Related Courses

Ethics for Montana

Annually, by December 31

What is the Montana CPE Reporting Period?

Once every three years, from January 1 to December 31

What are the Montana CPE Requirements?

120 hours of CPE are required every three years.

At least 60 hours of CPE must be in technical fields of study.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at 50% of total CPE hours.

What is the Montana Ethics Requirement?

At least two hours must be in professional ethics every three years.

Note: The AccountingTools Ethics for Montana course fulfills these requirements.

Allowable Montana Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Montana CPE Rule Reference

24.201

Missouri CPE Requirements

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The Missouri State Board of Accountancy CPE requirements are noted below.

What is the Missouri License Renewal Deadline?

Related Courses

Ethics for Missouri

Every other year, by September 30

What is the Missouri CPE Reporting Period?

Annually, from January 1 to December 31

What are the Missouri CPE Requirements?

At least 40 hours of CPE are required per calendar year, of which two hours must be in ethics.

There is a 60-day grace period in which to complete the annual CPE requirement.

Up to two hours of the CPE requirement per reporting period can come from the preparation of published articles and books.

The credit for service as a lecturer is equal to the presentation and presentation time, which is capped at twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless it has been substantially altered.

What is the Missouri Ethics Requirement?

Two hours per year of ethics training are required.

Note: The AccountingTools Ethics for Missouri course fulfills this requirement.

Allowable Missouri Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Missouri CPE Rule Reference

20 CSR 2010-4

Mississippi CPE Requirements

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The Mississippi State Board of Public Accountancy CPE requirements are noted below.

What is the Mississippi License Renewal Deadline?

Related Courses

Ethics for Mississippi

Annually, by December 31

What is the Mississippi CPE Reporting Period?

Annually, from July 1 to June 30

What are the Mississippi CPE Requirements?

40 hours of CPE are required for each year.

Excess hours earned up to a maximum of 20 CPE hours may be carried over and applied to the CPE requirement for the immediately following one year compliance period.

No more than 20 hours of CPE credit for personal development courses may be claimed in a CPE compliance year. No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

You can apply to the Board for CPE credit relating to the preparation of published articles and books.

The credit for service as a lecturer matches the preparation time and is capped at twice the number of actual hours of the lecture; no credit is allowed for repeats.

What is the Mississippi Ethics Requirement?

At least four hours in ethics every three years, with the course material in professional conduct and public accountancy law and regulations, and at least one of these hours for Mississippi Public Accountancy Law and Regulations.

Note: The AccountingTools Ethics for Mississippi course fulfills this requirement.

Allowable Mississippi Course Providers

The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered sponsor with NASBA-QAS.
Go to AccountingTools Courses

Mississippi CPE Rule Reference

Part 1, Chapter 4

Minnesota CPE Requirements

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The Minnesota State Board of Accountancy CPE requirements are noted below:

What is the Minnesota License Renewal Deadline?

Related Courses

Ethics for Minnesota

Annually, by December 31

What is the Minnesota CPE Reporting Period?

Every three years for the period July 1 to June 30, reported by December 31

What are the Minnesota CPE Requirements?

120 hours are required for the three-year reporting period.

At least 20 hours of CPE are required per year.

A minimum of 60 hours must be obtained from technical learning activities (which includes accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes).

At least 24 hours must be obtained from attending group or blended learning programs.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books.

The maximum credit for service as a lecturer is 60 hours.

No carryforward of excess hours is allowed.

What is the Minnesota Ethics Requirement?

At least eight hours must be in regulatory or behavioral ethics during the three-year period.

Note: The AccountingTools Ethics for Minnesota course fulfills these requirements.

Allowable Minnesota Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Minnesota CPE Rule Reference

Chapter 1105

Michigan CPE Requirements

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The Michigan Board of Accountancy CPE requirements are noted below.

What is the Michigan License Renewal Deadline?

Related Courses

Ethics for Michigan

Every other year, on July 1

What is the Michigan CPE Reporting Period?

Every other year on odd-numbered years, from July 1 to June 30

What are the Michigan CPE Requirements?

80 hours of CPE are required every two years.

A minimum of 40 hours of CPE is required each year.

A minimum of eight hours of CPE in accounting and auditing are required each year, of which no more than half can be from self-study or nano-learning programs.

A maximum of 20 hours of CPE per year can be from self-study and/or nano learning.

The credit for service as a lecturer is equal to three times the number of actual hours of the lecture.

What is the Michigan Ethics Requirement?

Four hours of ethics is required every two years, with at least two hours in each year. This must include one hour of Michigan Statutes and Administrative Rules that apply to public accountancy.

Note: AccountingTools does not provide training in the one required hour of Michigan Statutes and Administrative Rules, since the provision of this training is restricted by the Board.

Allowable Michigan Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Michigan CPE Rule Reference

Accountancy Administrative Rules, Part 3

Massachusetts CPE Requirements

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The Massachusetts Board of Public Accountancy CPE requirements are noted below.

What is the Massachusetts License Renewal Deadline?

Related Courses

Ethics for Massachusetts

Every two years, by June 30

What is the Massachusetts CPE Reporting Period?

Every two years, from July 1 to June 30

What are the Massachusetts CPE Requirements?

80 are hours required every two years. No carryover is permitted from one two-year period to another.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at half of the total hours required.

What is the Massachusetts Ethics Requirement?

At least four hours of professional ethics every two years.

Note: The AccountingTools Ethics for Massachusetts course fulfills this requirement.

Allowable Massachusetts Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Massachusetts CPE Rule Reference

Rule 2.14

Maryland CPE Requirements

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The Maryland Board of Public Accountancy CPE requirements are noted below.

What is the Maryland License Renewal Deadline?

Related Courses

Ethics for Maryland

Every two years, based on the date of issuance.

What is the Maryland CPE Reporting Period?

The two years prior to the application date.

What are the Maryland CPE Requirements?

80 hours are required for the two-year period.

Up to 80 CPE hours are required in addition to the first 80 hours that a CPA reports are eligible to be credited for use the next time the CPA renews his or her license. Continuing education hours in ethics in excess of the required four hours in each license period can be used as ordinary CPE.

Up to 40 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is three credit hours for every hour of lecture.

What is the Maryland Ethics Requirement?

Four hours of ethics training for each two-year period.

Note: The AccountingTools Ethics for Maryland course fulfills this requirement.

Allowable Maryland Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Maryland CPE Rule Reference

COMAR 09.24.02

Maine CPE Requirements

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The Maine Board of Accountancy CPE requirements are noted below.

What is the Maine License Renewal Deadline?

Related Courses

Ethics for Maine

Annually, by September 30

What is the Maine CPE Reporting Period?

Annually, from October 1 to September 30

What are the Maine CPE Requirements?

40 hours are required in each year. 20 hours can be carried over from one year to the next.

A maximum of 50% of the total hours may be in these areas:

  • Communication arts

  • Mathematics, statistics, probability and quantitative applications in business

  • Economics

  • Business, securities and administrative law

  • Human resources policies

  • Computer software applications

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is equal to three times the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture, unless there are substantial changes to the material.

What is the Maine Ethics Requirement?

Four hours of CPE in ethics every 3 years. Acceptable CPE in ethics may include a program of study of the accountancy laws and rules of the State of Maine, including the Rules of Professional Conduct set forth in Chapter 8 of the board’s rules, or equivalent standards of the Securities Exchange Commission, the AICPA, or similar regulatory agency or professional organization.

Note: The AccountingTools Ethics for Maine course fulfills these requirements.

Allowable Maine Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Maine CPE Rule Reference

Chapter 8

Louisiana CPE Requirements

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The State Board of Certified Public Accountants of Louisiana CPE requirements are noted below.

What is the Louisiana License Renewal Deadline?

Annually, by December 31

What is the Louisiana CPE Reporting Period?

Annually, from January 1 to December 31

What are the Louisiana CPE Requirements?

80 hours must be completed every two years.

At least 20 hours of CPE are required every year.

CPAs who participate in attest engagements during the year must earn at least eight hours of CPE in accounting and auditing courses in that year.

Up to 10 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at 20 hours per year; no additional credit is allowed for repeating a lecture.

Personal development courses are limited to 20 hours per year.

What is the Louisiana Ethics Requirement?

Must take a Board-approved three-hour CPE course.

Allowable Louisiana Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Louisiana CPE Rule Reference

Chapter 13

Kentucky CPE Requirements

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The Kentucky Board of Accountancy CPE requirements are noted below.

What is the Kentucky License Renewal Deadline?

Related Courses

Ethics for Kentucky

On August 1 every other year; those with even license numbers renew on even-numbered years, and those with odd license numbers renew on odd-numbered years

What is the Kentucky CPE Reporting Period?

The two-year period from January 1 to December 31 , prior to the license renewal date

What are the Kentucky CPE Requirements?

Complete 80 hours of CPE, if you worked 3,000 hours or more in a public accounting firm during the reporting period.

Complete 60 hours of CPE, if you worked less than 3,000 hours in a public accounting firm during the reporting period.

50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses.

CPAs in public accounting firms who perform attest services or compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours of CPE in the subject matter of accounting or auditing each year, for a total of 16 hours over the two-year reporting period.

CPAs required to complete 80 hours of CPE per every two-year reporting period may include up to 8 hours of personal development courses toward their requirement, and CPAs required to complete 60 hours of CPE may include up to 12 hours of  personal development courses.

What is the Kentucky Ethics Requirement?

At least two hours must be earned in a qualifying ethics course.

Note: The AccountingTools Ethics for Kentucky course fulfills this requirement.

Allowable Kentucky Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Kentucky CPE Rule Reference

Rule 325.330

Kansas CPE Requirements

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The Kansas Board of Accountancy CPE requirements are noted below.

What is the Kansas License Renewal Deadline?

Related Courses

Ethics for Kansas

On June 30 every other year, based on CPA certificate number, where those with an even certificate number register in even-numbered years and those with an odd certificate number register in odd-numbered years

What is the Kansas CPE Reporting Period?

Reported every two years, for the period July 1 to June 30; reporting matches the license renewal date

What are the Kansas CPE Requirements?

80 hours are required for the two-year period.

May carry over a maximum of 20 hours of CPE earned in the previous renewal period.

Hours from personal development courses shall not exceed 30 percent of the total number of CPE hours reported.

Any author of a published article or book and any writer of a CPE program may receive CPE credit for the actual research and writing time.

The credit for service as a lecturer is capped at 50 percent of the total number of CPE hours reported.

What is the Kansas Ethics Requirement?

At least two hours of professional ethics relating to the practice of public accountancy.

Note: The AccountingTools Ethics for Kansas course fulfills these requirements.

Allowable Kansas Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Kansas CPE Rule Reference

Article 4

Iowa CPE Requirements

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The Iowa Accountancy Examining Board CPE requirements are noted below.

What is the Iowa License Renewal Deadline?

Related Courses

Ethics for Iowa

Annually, by June 30

What is the Iowa CPE Reporting Period?

From January 1 to December 31 in the three years preceding the renewal date, or from July 1 to June 30 in the three years preceding the renewal date

What are the Iowa CPE Requirements?

120 hours are required every three years.

Up to 50% of the CPE requirement can be earned in non-technical subjects.

Up to 50% of the CPE requirement can be earned through self-study courses.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is limited to 50% of the hours required.

What is the Iowa Ethics Requirement?

Four hours of ethics and rules of professional conduct during the three-year period.

Note: The AccountingTools Ethics for Iowa course fulfills these requirements.

Allowable Iowa Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Iowa CPE Rule Reference

193A.10

Indiana CPE Requirements

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The Indiana Board of Accountancy CPE requirements are noted below.

What is the Indiana License Renewal Deadline?

Related Courses

Ethics for Indiana

Once every three years, by June 30

What is the Indiana CPE Reporting Period?

Once every three years, from January 1 to December 31

What are the Indiana CPE requirements?

A minimum of 120 total hours are required during the three year reporting period.

A minimum of 20 hours are required per calendar year.

No less than 10% of the total hours (12 hours) for the reporting period must be in Accounting and/or Auditing.

No more than 50% of the required 120 hours for the reporting period will be accepted as self study.

No more than 50% of the total hours can come from course instruction, which is not accepted when a college instructor is teaching on a daily basis.

What is the Indiana Ethics Requirement?

At least four hours of ethics in each three-year period.

Note: The AccountingTools Ethics for Indiana course fulfills this requirement.

Allowable Indiana Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Indiana CPE Rule Reference

Section 872 IAC 1-3

Illinois CPE Requirements

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The Illinois Board of Examiners CPE requirements are noted below.

What is the Illinois License Renewal Deadline?

Related Courses

Ethics for Illinois

Once every three years, by September 30

What is the Illinois CPE Reporting Period?

Once every three years, from October 1 to September 30

What are the Illinois CPE Requirements?

120 hours are required in each three-year period.

No more than 80 hours are allowed for self-study courses, with a cap of 60 hours on non-interactive self-study courses.

No more than 24 hours are allowed in personal development courses.

One hour of sexual harassment prevention training is required.

Up to 30 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is equal to the lecture time and preparation time, where the presentation time is limited to twice the lecture time, and is capped at 60 hours.

What is the Illinois Ethics Requirement?

At least four hours of ethics in each three-year period.

Note: The AccountingTools Ethics for Illinois course fulfills this requirement.

Allowable Illinois Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Illinois CPE Rule Reference

Section 1420.70

Idaho CPE Requirements

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The Idaho State Board of Accountancy CPE requirements are noted below.

What is the Idaho License Renewal Deadline?

Related Courses

Ethics for Idaho

Annually, by June 30

What is the Idaho CPE Reporting Period?

January 1 to December 31, every other year

What are the Idaho CPE Requirements?

80 hours of CPE are required in each two-year period. The Board uses a rolling two year period.

Licensees seeking active license renewal are to demonstrate that during the two calendar years immediately preceding the date the reporting form is due that no less than 80 hours of CPE are recorded, of which at least four hours are ethics with a minimum of 30 hours in any one calendar year, and a maximum of 50 hours recorded in any one calendar year.

The Board may grant credit for written material, though it must first be reviewed by a third party.

What is the Idaho Ethics Requirement?

At least four hours of ethics in each two-year period. Any applicant for licensure (exam, reciprocity or transfer of grades) must complete an Idaho-specific ethics course that covers the Idaho Accountancy Act and Rules.

Note: The AccountingTools Ethics for Idaho course fulfills these requirements.

Allowable Idaho Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Idaho CPE Rule Reference

Rule 111

Hawaii CPE Requirements

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The Hawaii Board of Public Accountancy CPE requirements are noted below.

What is the Hawaii License Renewal Deadline?

Related Courses

Ethics for Hawaii

Every other year, on December 31 of odd-numbered years

What is the Hawaii CPE Reporting Period?

Through December 31 on odd-numbered years

What are the Hawaii CPE Requirements?

80 hours are required for each fiscal year.

Up to 20 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at 40 hours per reporting period.

Up to 40 hours of excess CPE hours earned can be carried over into the next reporting period.

What is the Hawaii Ethics Requirement?

Four hours of CPE in ethics or professional conduct in each renewal period.

Note: The AccountingTools Ethics for Hawaii course fulfills these requirements.

Allowable Hawaii Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Hawaii CPE Rule Reference

Chapter 71, Subchapter 5

Florida CPE Requirements

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The Florida Board of Accountancy CPE requirements are noted below.

What is the Florida License Renewal Deadline?

Related Courses

Ethics for Florida

Every other year on December 31

What is the Florida CPE Reporting Period?

Every other year, from July 1 to June 30

What are the Florida CPE Requirements?

80 hours are required for the two-year period.

Eight hours in accounting or auditing subjects.

Hours taken in behavioral subjects are capped at 20 hours for the two-year period.

Published materials are not accepted for CPE hours.

What is the Florida Ethics Requirement?

Four hours of ethics that have been approved by the Florida Board, which includes a review of Chapters 455 and 473 of the Florida Statutes.

Note: The AccountingTools Ethics for Florida course fulfills these requirements.

Allowable Florida Course Providers

The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered QAS sponsor with NASBA.
Go to AccountingTools Courses

Florida CPE Rule Reference

Section 473.312