CPE requirements

Continuing professional education (CPE) offers CPAs the best opportunity to stay informed of changes in laws and regulations, learn new skills, and build more specialized knowledge to help you grow in your career. Aside from the benefits CPE offers, it’s also a requirement for Certified Public Accountants and other credentialed accounting professionals. Each state’s board of accountancy sets the CPE requirements. Use the list below to find exactly what you need to maintain your license and stay in compliance.

CPA CPE requirements by state

Click below to learn more about the CPE requirements by state.

Understanding CPE requirements

The American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) set the CPE standards. For a course to count toward your requirements, it must meet the Standards for Continuing Education published jointly by the AICPA and NASBA to provide a framework for developing, presenting, measuring, and reporting CPE. The Standards are incredibly comprehensive to ensure all consistent, quality professional education.

Some examples of what must be included to meet these standards are:

The course must have at least one licensed CPA developing or assisting in the development of the course
Relevant learning objectives and outcomes that clearly communicate the professional competence the learner should achieve
Up-to-date, accurate, and appropriately designed learning materials, activities, and delivery systems
A review from content reviewers outside the organization, and their qualifications

When choosing CPE, look for the NASBA course ID number to ensure it will be accepted by your state’s board of accountancy.

Take the next step: What is CPE?

Who sets CPE requirements?

The individual states’ boards of accountancy set CPA CPE requirements, including the total number of hours required as well as any specific hours that may include:

Ethics CPE
The minimum number of hours you have to get each year
How many hours you can carry over from one year to the next
Limits to CPE in non-accounting topics, such as management or personal growth
Limits to CPE earned from preparing published articles

For example, Vermont CPAs need 80 hours of CPE during each two-year reporting period. Of those, eight must be in accounting and auditing and four must be in ethics. On the other hand, Texas requires 120 hours of CPE during each three-year reporting period with a minimum of 20 credits earned each year and no more than 60 hours can come from non-technical courses.

These variances between states makes it very important you verify your CPE requirements with your state board of accountancy.

How are CPE credits measured?

The AICPA and NASBA measure CPE in credits or hours. For example, your state may require 40 CPE hours or 40 CPE credits — they mean the same thing. Credits are measured in 50-minute blocks, so one 50-minute course would equal one CPE credit, while a 150-minute course would equal three credits.

AICPA CPE requirements

Regardless of your state, if you belong to the AICPA, you also need to meet their CPE requirements to maintain your membership. They stipulate that all members must complete 120 hours of continuing professional education during each three-year reporting period. When you pay your membership dues, you’ll also need to submit your CPE records.

CPE requirements by designation or certification

In addition to CPA CPE requirements, if you have another type of designation or certification, the governing or certifying body will probably require proof of continuing education.

EA CE requirements

If you’re an Enrolled Agent, you must earn 72-hours of IRS-approved continuing education (CE) during each three-year renewal period. Within those three years, you must complete a minimum of 16 hours each year, and two of those hours must be in ethics.

Take the next step: Meet the Enrolled Agent CE requirements

CMA CPE requirements

Certified Management Accountants must earn 30 hours of CPE each year, and two of those hours must be in ethics. The other 28 hours should be in business-specific courses like finance or accounting, leadership, management services, or technology.

Take the next step: Meet the CMA CPE requirements

CIA CPE requirements

Certified Internal Auditors must meet the Institute of Internal Auditors’ CPE requirements. This includes earning 40 hours of CPE annually, two of which must be in ethics CPE. CIAs can roll over up to 20 credit hours from the previous year toward the following year’s requirements.

Take the next step: Meet the CIA CPE requirements

Yellow Book CPE requirements

Government auditors or auditors who have to follow generally accepted government auditing standards (GAGAS), are required to complete 80 hours of CPE every two years, 24 of which should be designated as “government CPE.” Also, you have to earn at least 20 hours in both years, rather than trying to get all 80 hours in a single year.

Take the next step: Meet the Yellow Book CPE requirements

Meeting your CPE requirements

Here are some best practices to meet your CPE requirements:

Pace yourself: Don’t try to get it all in at once a month before they’re due. Instead, consider taking a few courses each month, or at least one a month during busy season!
Choose the right format: Do you learn better in a more interactive setting? If so, consider live webcasts where you can ask questions. If convenience is a higher priority, choose on-demand CPE courses that you can take when and where it best suits you.
Focus on learning: Don’t just try to check a box. Instead, take courses that support what you need and want to learn about. Maybe you want to build out your Excel skills, learn more about a specific area of tax, or find out about changes in the PCAOB — CPE courses can help you meet these goals.
Choose a CPE subscription: Subscriptions offer a convenient way to get the CPE credits you need, when you need them, often at a much better value than choosing individual courses.

No matter what your CPE requirements are, Becker can help you meet them. With over 1,700 NASBA-approved courses, we offer the relevant courses you want in a convenient, flexible format.