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Professional Scholastics is registered with the
National Association of State Boards of Accountancy,
(NASBA) as a sponsor of continuing professional
education on the National Registry of CPE Sponsors.
State boards of accountancy have final authority on
the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be
addressed to the National Registry of CPE Sponsors,
150 Fourth Av. North, Suite 700, Nashville TN.
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.
Credit for practice review is limited to 16 hours per
reporting period. 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
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.
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
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 if the individual is in public practice, with
38 hours in technical areas (Accounting, Auditing, Tax,
Management Advisory, Business Law or any combination
thereof) and the remainder of the hours may fall into
the Other category. 60 hours if the individual is in
industry, with 28 hours in technical areas.
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:
None
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
Yes, 4 hours every 3 years. Must be accounting ethics or
business ethics.
Subject Breakdown:
24 hours in the following technical subjects:
Accounting, Auditing, Governmental Accounting,
Governmental Auditing, Computer Science, Behavioral or
Regulatory Ethics, Management Advisory Services and Tax.
8 hours 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
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.
Ethics Required:
Yes, 8 hours every 6 years. Must be a Board approved
Ethics course.
Subject Breakdown:
If the individual engages in planning, directing,
conducting substantial portions of field work, or
reporting on financial or compliance audits of a
government agency, 24 hours of government CPE are
required. If the individual engages in planning,
directing, approving, performing substantial portions of
the work, or reporting on an audit, review, compilation
or attestation services on a non-governmental entity, 24
hours of A & A are required. For licensees who are
subject to the A&A or Government CE requirement, an
additional 8 hours of fraud CE, related to the detection
and/or reporting of fraud in financial statements, is
required. The fraud CE is part of the 80 hours of CE
required for license renewal, but not part of the
24-hour A&A or government CE requirement. . 50/50 CE
requirement: effective July 1, 2001, 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.
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
Biennially from 1/1 of even years to 12/31 of odd years.
Required Hours:
80 hours, with a minimum of 20 hours per year.
Ethics Required:
Yes, 2 hours of the required 32 hours in Code A subjects
must be in ethics or Colorado Rules and Regulations
(CR&R) every 2 years.
Subject Breakdown:
At least 32 hours in Code A subjects and the other 48
hours can be in Code B subjects. Code A: 1. A&A 2.
Management Consulting Services 3. Taxation 4.
Specialized Industry Accounting 5. Accounting Related
Computer Sciences 6. Financial Planning 7. Ethics 8.
CR&R Code B: Other programs or courses which contribute
to the development and maintenance of other professional
skills may be acceptable.
Credit Limits:
No limit on the number of online or correspondence
courses. Credits in the subject area of Administrative
Practice are limited to 40 hours. 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
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:
None
Credit Limits:
The maximum credit for instructors is 20 hours. The
maximum credit for authors is 10 hours. There is no
limit on self-study credits, but self-study must be
interactive.
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
Yes. Four (4) hours in a Delaware specific ethics course
approved by the Board as set forth in 11.8.
Subject Breakdown:
16 hours in accounting and auditing. 16 hours in tax.
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. 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
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. 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 District of Columbia accepts courses from providers
that are members of NASBA's National Registry of CPE
Sponsors.
Contact Info:
District of Columbia Board of Accountancy
941 North Capitol Street, N.E.
Room 7200
Washington, District of Columbia 20002
USA
Phone: 202-442-4461
Fax: 202-442-4528
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. Ethics CPE must be met
prior to taking the Laws and Rules Examination.
Subject Breakdown:
20 hours of Accounting & Auditing every two-year period.
Credit Limits:
The maximum credit for behavioral courses is 20 hours
over a two-year period.
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
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 rquirements set forth in the
Board rules.
Contact Info:
Georgia
State Board of Accountancy
237 Coliseum Drive
Macon, Georgia 31217-3858
USA
Phone: 478-207-1400
Fax: 478-207-1410
1/1 to 12/31 Annually, with a three-year floating 120
hour requirement.
Required Hours:
120 hour three-year floating requirement, with no less
than 20 hours per year.
Ethics Required:
Yes. 2 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:
None
Credit Limits:
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
80 hours with up to 40 carried over to the next period.
Ethics Required:
Yes. 4 hours of ethics within the required 80 hours for
renewal of the permit to practice beginning with the
2006-2007 renewal period.
Subject Breakdown:
None.
Credit Limits:
The maximum credit for instructors is 40 hours/50% no
credit given for preparation time. Credit for teaching
the same course is awarded only once during each 3-year
period. The maximum creidt for Published Articles/books
is 20 hours/25%. The maximum credit for practice review
is 20 credits.
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
80 hours, with a minimum of 30 per year and a maxiumum
of 50 per year.
Ethics Required:
No
Subject Breakdown:
None
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
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.
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
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.
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
120 hours of continuing education in the three-year
period ending on December 31st prior to renewal date.
Ethics Required:
Yes. 4 hours of ethics and rules of professional
conduct, to 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.
Subject Breakdown:
7 hours of Accounting and Auditing if supervising and/or
signing compilation reports on financial statements.
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.
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.
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
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:
No
Subject Breakdown:
None
Credit Limits:
The maximum credit for instructors is 60% of total
hours. The maximum credit for 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
1/1 to 12/31 triennially The State Board of Certified
Public Accountants of Louisiana will now accept CPE
credit information submitted electronically at
CPEtracking.com for the 2004-2006 reporting period.
Required Hours:
120 hours
Ethics Required:
Yes, 4 Hours of Professional Ethics that include a
review of the State Board's Rules of Professional
Conduct. Refer to State Board's website for additional
information on qualifying Ethics courses 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 are
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 either 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.
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
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
Limit of 40 hours of CPE earned through individual study
programs and teaching. Authorship credits are limited to
10 hours. Instructor credits are limited to 40 hours and
are based on contact hours of teaching. Three credits
are granted for each class hour, which includes two
hours of preparation time. No carryover of these credits
is allowed. No 1/2 credits are accepted. Self-study is
limited to 60 hours maximum.
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
Yes. 4 Hours (of the required 80 hours) in Professional
Ethics is required and effective for all licenses
expiring on or after June 30, 2007.
Subject Breakdown:
24 hours in Governmental Accounting and Auditing if
perform governmental audits.
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.
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:
Massachusetts
Board of Public Accountancy
239 Causeway Street
Suite 450
Boston, Massachusetts 02114
USA
Phone: 617-727-1806
Fax: 617-727-2197
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. Half credits are acceptable.
Other State Policies:
Michigan generally accepts courses from providers that
are members of NASBA's National Registry of CPE
Sponsors.
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
7/1 to 6/30 annually with a rolling 120 hour, 3-year CPE
cycle.
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 50% of
total hours. The maximum credit for self-study programs
is 80%. 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 –
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)
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
Yes. 3 hours must be earned in a Board approved Ethics
and Professional Conduct course(s) every three years. In
addition, a minimum of one CPE credit hour every
triennial period must be in Public Accountancy Law and
Regulations. No carry-over may be used for this
requirement.
Subject Breakdown:
Effective with the triennial period beginning July 1,
2007, this 8-hr A&A requirement has been eliminated. A
minimum of 20% (8) of total hours must be in Accounting
& Auditing.
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.
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. Independant Study is not allowed.
Contact Info:
Mississipi 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
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:
Self-study is limited to 80% of total hours required and
must be interactive.
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
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. Only QAS approved self study equals 50 minutes
for 1 credit. All other self study equals 100 minutes
for 1 credit. Half credits are accepted after first
hour.
Other State Policies:
The board accepts programs approved by NASBA's CPE
Quality Assurance Service (QAS).
Contact Info:
Montana State Board of Public Accountants
PO Box 200513
Helena, Montana 59620-0513
USA
Phone: 406-841-2389
Fax: 406-841-2323
1/1 to 12/31 biennially odd or even-numbered year 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.
Other State Policies:
NEW! As of January 22, 2007: 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.
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
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).
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
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
Yes, 4 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:
24 Accounting & Auditing credits for those in public
practice or attest. A minimum of 72 technical hours -
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 as non-technical subjects.
Practice development and marketing courses are not
acceptable.
Credit Limits:
The maximum credit for instructors is up to 2 times the
course time for preparation, with a maximum of 50% of
total hours. No credit for subsequent sessions in the
same year. After 1 year if the material is updated, then
1 credit per hour may be awarded, not 3. The limit on
books/articles is 25% of total hours. Only peer-reviewed
publications are subject to credit. Non-technical
credits are a limited credit area. Practice Review is
limited to 50% of total hours.
Other State Policies:
NJ requires providers to be registered with the Board
and will accept providers that are members of NASBA’s
National Registry of CPE Sponsors.
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
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:
No
Subject Breakdown:
None
Credit Limits:
4 hour limit on Board meeting attendance. CPE report
periods ending on or after July 31, 2007, 24 hours must
be taken from outside of the licensee's firm, agency,
company or organization, but may include all methods of
CPE delivery. CPE reporting periods ending prior to July
31, 2007, 24 hours must be taken in a group program,
classroom live instruction setting in which at least 10
percent of the course attendees are from outside the
firm or company. 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.
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
Triennial based on date of issuance and birth month
Reporting Period:
9/1 to 8/31 annually
Required Hours:
72 / 120 hours with a minimum each period of 24/40. If
all CPE taken is in either accounting, auditing or
taxation, then the requirements are 72 hours for 3 years
and 24 hours per year minimum. If all CPE is not in one
of those 3 areas, then the requirement is 120 hours per
3 years and a 40 hour per year minimum.
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.
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. 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
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 taken in a classroom and not
by 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
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
1/1 to 12/31 triennially - based on assigned license
group.
Required Hours:
120 credits every 3 years.
Ethics Required:
Yes. 3 credits each reporting period on the applications
of professional standards and responsibilities. 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. One credit (maximum) may be claimed on a
course covering business ethics or ethical philosophy,
the code of ethics of the "American Certified Public
Accountants", or another state's professional ethics
requirements.
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. 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).
Contact Info:
Accountancy Board of Ohio
77 South High Street
18th Floor
Columbus, Ohio 43215
USA
Phone: 614-466-4135
Fax: 614-466-2628
120 hours within a 3-year period with a minimum of 20
hours each year.
Ethics Required:
Yes. 2 credits every reporting period.
Subject Breakdown:
If a CPA's main area of employment is industry, at least
24 hours of the qualifying CPE completed by the permit
holder shall be in subject areas related to the practice
of public accounting.
Credit Limits:
Carry-over hours are not acceptable. Authored published
materials are limited to 10 hours. 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.
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
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 every 4 years. Programs qualify for CPE
credit if they are offered by a board registered
sponsor.
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
December 31 in each odd year. This change is effective
with the April 2006 renewal. Licenses renewed in April
2006 must be renewed by December 31, 2007
Reporting Period:
1/1 to 12/31 biennially ending on odd-numbered years.
Required Hours:
80 every 2 years, with a minimum of 20 per year.
Ethics Required:
No
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.
Other State Policies:
Program sponsors must be registered with the Board or
NASBA (effective April 30, 2001). Note: The Board will
not deny course credit to any licensee who completes a
program from a program sponsor that submitted a
qualifying application by April 30, 2001, and is
awaiting approval of its application.
Contact Info:
Pennsylvania State Board of Accountancy
P.O. Box 2649
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
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. Practice
development and management skills 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 years.
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
233 Richmond Street
Suite 236
Providence, Rhode Island 02903-4236
USA
Phone: 401-222-3185
Fax: 401-222-6654
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.
The maximum credit for published articles and books is
20%. 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.
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. 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. As
of January 1, 2006, 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
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
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:
Yes. For Licensees renewing 12/31/07 expiration date: 2
hours of ethics is required. For Licensees renewing
12/31/08 expiration date: 4 hours (3 hrs general and
1hr. rule/law specific) of ethics is required.
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. Self-study courses, the
sponsors must be QAS-approved. 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:
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
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:
None
Credit Limits:
The maximum credit for instructors is 20 hours in the
reporting period with no repetitions unless substantial
changes to the material. Authorship credits are limited
to 10 hours in any CPE reporting period. Non-technical
courses are limited to no more than 20 credit hours in
the 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
1/1 to 12/31 biennially ending on odd-numbered years
Required Hours:
80 hours every 2 years. A carry over of 40 hours is
allowed.
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. Carry forward credits
do not count towards the 20-hour per year minimum
requirement. 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
8/1 to 7/31 biennially, ending on odd-numbered years
Required Hours:
80 hours with a minimum of 40 hours each year.
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
26 Terrace Street
Drawer 09
Montpelier, Vermont 05609-1106
USA
Phone: 802-828-2837
Fax: 802-828-2465
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
120 hours every 3 years rolling, with a minimum of 20
per year.
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, with no 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:
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
3600 West Broad Street
Suite 696
Richmond, Virginia 23230-4916
USA
Phone: 804-367-8505
Fax: 804-367-2174
Email:
boa@boa.state.va.us
Yes. 4 credits every 3 years applicable to the practice
of public accounting in Washington State.
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:
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
The maximum credit for articles/books is 60 hours per
publication. The maximum credit for instructors is 60
hours per course per year with no repetitions unless
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 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
Yes. 2-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
2-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.
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
National Tax Institute is registered with the National
Association of State Boards of Accountancy as a Quality Assurance Service (QAS)
sponsor of continuing professional education. Participating state boards of
accountancy have final authority on the acceptance of individual courses for CPE
credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150
Fourth Avenue, Suite 700, Nashville, TN 37219-2417. Telephone: 615-880-4200,
Sponsor #5
