State Ethics CPE Requirements

  • Ethics CPE Requirements for CPAs

  • State Ethics CPE Requirements

    Listed below are the ethics CPE requirements for each state, along with a link to the recommended course for that state. COVID-19 CPE changes are indicated in red.

    State boards of accountancy have final authority on the acceptance of ethics CPE courses, so we have also included links to each state’s board of accountancy. Please contact your state board if you have any questions regarding your state’s specific ethics CPE requirements.

    Ethics CPE Course List

    Complete CPE Catalog

  • State Ethics CPE Requirements for CPAs

    Alabama

    Alabama Ethics CPE requirement:

    2 hours. Course is not required to be state-specific.

    Recommended course: AICPA Ethics or any 2-hour ethics course from our Ethics course list

    Alabama State Board of Accountancy

    Alaska

    Alaska Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs or General Ethics for CPAs

    Alaska Board of Public Accountancy

    Arizona

    COVID-19 CPE Changes: The 16-hour requirement for Live/Interactive Webinar will still be enforced. All impacted CPAs have been notified of the Executive Order and their ability to request an extension as a part of their renewal. If a CPA requests a CPE extension for good cause related to COVID they will be given an extension through October 31.

    Arizona Ethics CPE requirement:

    4 hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects:

    1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
    2. Board statutes and administrative rules.

    Recommended course: Ethics for Arizona

    Arizona State Board of Accountancy

    Arkansas

    Arkansas Ethics CPE requirement:

    • Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.
    • One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules.  This requirement may be satisfied by completing a free, web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.

    Recommended course: Ethics for Arkansas
    (This course will satisfy the additional 3 ethics hours needed after taking the 1-hr free course on the AR State Board’s website).

    Arkansas State Board of Accountancy

    California

    COVID-19 CPE Changes: On May 4, 2020, pursuant to the Governor’s Excecutive Order N-40-20, the Director of the California Department of Consumer Affairs (DCA) extended the deadline to complete required continuing education (CE) for licensees of the CBA (and various other DCA boards) whose license expired in March, April, or May 2o20. These licensees who have yet to complete their required CE and submit their CE worksheet to the CBA have until November 4, 2020 to do so.

    California Ethics CPE requirement:

    4 hours required for every biennial renewal period and a 2-hour regulatory review course requirement due every 6 years.

    Recommended 4-hour course: Ethics for California

    California requires a board-approved 2-hour Regulatory Review course every 6 years. This course does not meet that requirement but is designed to meet the requirement for 4-hours of general ethics when a Regulatory Review course is not required. We do not offer a 2-hr Regulatory Review course.

    California Board of Accountancy

    Colorado

    Colorado Ethics CPE requirement:

    4 hours required for every biennial renewal period, of which up to 2 hours may be in CR&R.

    New licensees are required to take a 2-hour CR&R course within (6) months of licensure.

    Recommended courses: Ethics for Colorado (4 hrs)    Colorado CR&R (2 hrs)

    Colorado Board of Accountancy

    Connecticut

    COVID-19 CPE Changes: The Connecticut State Board of Accountancy has extended the deadline for CPE to December 31, 2020.

    Connecticut Ethics requirement:

    4 hours every 3 years.

    Recommended courses: Ethics for Connecticut

    Connecticut State Board of Accountancy

    Delaware

    Delaware Ethics CPE requirement:

    Four (4) hours in a Delaware specific ethics course approved by the Board. (We do not offer a Delaware ethics course at this time).

    Delaware Board of Accountancy

    District of Columbia

    District of Columbia Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    District of Columbia Board of Accountancy

    Florida

    COVID-19 CPE Changes: For the reestablishment period ending June 30, 2020, current active licensees who complete continuing professional education (CPE) hours by December 31, 2020 are not required to complete the additional CPE hours referenced in this subsection. CPE hours approved for this extension shall apply solely to the reestablishment period ending June 30, 2020.

    Florida Ethics CPE requirement:

    4 hours in Florida Board approved ethics.

    Recommended course: Florida Ethics: An Overview for Accountants

    Georgia

    Georgia Ethics CPE requirement:

    None

    Georgia State Board of Accountancy

    Guam

    Guam Ethics CPE requirement:

    6 hours over the 3-year reporting period. Any ethics CPE credits count towards fulfilling the requirement.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs, plus any 2 hour course from our Ethics course list

    Guam Board of Accountancy

    Hawaii

    Hawaii Ethics CPE requirement:

    4 hours every biennial license renewal. Course is not required to be state-specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Hawaii Accountancy Board

    Idaho

    Idaho Ethics CPE requirement:

    4 hours taken during the two (2) calendar years immediately preceding the renewal date. Course is not required to be state-specific.

    New, reciprocal, reinstated, or re-entered active licensees must complete a 2-hour course on state-specific ethics for Idaho during the first calendar year that the license is issued. (We do not have a 2-hour state-specific course at this time. However, the 4-hr Ethics for Idaho course covers the required material and is accepted).

    Recommended courses: Ethics for Idaho – 4 hrs

    Idaho Board of Accountancy

    Illinois

    Illinois Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended course: Ethics for Illinois

    Illinois Department of Financial & Professional Regulation

    Indiana

    Indiana Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended course: Ethics for Indiana

    Indiana Board of Accountancy

    Iowa

    COVID-19 CPE Changes: The limit of online self-study has been lifted for the period of time as allowed by the Governor. Now through (updated) May 27, 2020, 100% of continuing education acquired may be online self-study. This provision may be extended for a longer period of time.

    Iowa Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Iowa Professional Licensing Bureau

    Kansas

    COVID-19 CPE Changes: Due to COVID-19, the due date for completion of CE necessary for permit renewal and the permit renewal date for 2020 is set for August 31, 2020. If you renew after the August 31, 2020 date, you will be subject to the late fee, and/or if you obtain any of the required CE for your 2020 renewal after the August 31, 2020 date, you will automatically be assessed the 8-hour additional CE penalty which must be obtained before you may renew. The Board does, however, strongly encourage everyone to obtain their CE and renew as soon as possible.

    Kansas Ethics CPE requirement:

    2 hours. Course is not required to be state-specific.

    Recommended course:  AICPA Ethics or any 2-hour ethics course from our Ethics course list

    Kansas Board of Accountancy

    Kentucky

    Kentucky Ethics CPE requirement:

    2 hours with every biennial license renewal. Course is not required to be state-specific.

    Recommended course:  AICPA Ethics or any 2-hour ethics course from our Ethics course list

    Kentucky Board of Accountancy

    Louisiana

    Louisiana Ethics CPE requirement:

    3 hours in Louisiana Board approved ethics. We do not have a Louisiana ethics course at this time.

    OUT-OF-STATE EXCEPTION:  If you are a CPA who (1) primarily practices or works outside of Louisiana, and (2) you have a valid active CPA license issued by another state board, and (3) that state board has an ETHICS continuing education requirement during the current reporting year, then you may report your completion of that ETHICS course(s) instead of one of the Louisiana specific Board approved Ethics courses.

    Louisiana State Board of Certified Public Accountants

    Maine

    Maine Ethics CPE requirement:

    4 hours every 3 years. Course is not required to be state-specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Maine Board of Accountancy

    Maryland

    COVID-19 CPE Changes: Licensees with expiration dates of 3/13/2020 – 10/30/2020 may carry back any credits earned following the end of these periods through 10/31/2020 back to the previous reporting period.

    Maryland Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Maryland Board of Public Accountancy

    Massachusetts

    COVID-19 CPE Changes: Because of the current declared state of emergency in Massachusetts, all licensees whose individual or firm licenses expire on June 30, 2020 are allowed through September 30, 2020 to renew online without being assessed a late fee. Before renewing online, individual licensees must have completed the required 80 hours of CPE, including at least 4 hours in ethics, from July 1, 2018 through September 30, 2020, or the license will expire.

    Massachusetts Ethics CPE requirement:

    4 hours. Course is not required to be state-specific.

    Recommended course: Ethics for Massachusetts

    Massachusetts Board of Public Accountancy

    Michigan

    COVID-19 CPE Changes: From now through the end of the education cycle on June 30, 2020, the State of Michigan will recognize CPE that is taken through all electronic means, including webinars, self-study, e-learning, etc. relative to fulfillment of CPA license renewal requirements for accounting and auditing (A&A), ethics (including Michigan-specific ethics) and general education hours.

    Michigan Ethics CPE requirement:

    All licensed CPAs in Michigan are required to earn 2 hours of Ethics annually, totaling 4 hours every two years. In accordance with Public Act 81 of 2018, 1 of these 4 hours must now be Michigan Specific. (The only course that qualifies for this 1-hr. Michigan Specific course is delivered by the MI CPA Society.)

    Recommended 2-hr course to meet the general ethics requirement: Ethics for Michigan

    Michigan State Board of Accountancy

    Michigan CPA Society

    Minnesota

    COVID-19 CPE Changes: Licensees may use CPE earned after June 30 but prior to October 1, 2020, to meet the CPE requirements for the 2021 license renewal period, without accruing late earning (CPE noncompliance) fees. CPE hours earned after June 30, 2020, but prior to October 1, 2020, may only be claimed once: either FY20 or FY21, depending upon the needs of the licensee.

    Minnesota Ethics CPE requirement:

    In any given three-year reporting period, you must have a minimum of 120 hours, with 8 of those hours being in regulatory or behavioral ethics. The courses do not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs, or any two 4-hour ethics courses from our Ethics course list

    Minnesota Board of Accountancy

    Mississippi

    COVID-19 CPE Changes: The Board voted to extend the deadline on the current CPE period from June 30, 2020 until October 31, 2020. This blanket extension will provide our licensees with 16 months to obtain the required 40 hours of CPE. Accordingly, the online CPE reporting due date will be extended from August 1, 2020 until December 1, 2020. Additionally, carryover hours into the subsequent 8-month CPE period (scheduled to end on June 30, 2021), has been increased from 20 hours to a 40 hour maximum.

    Mississippi Ethics CPE requirement:

    Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations. Course must be approved by the Mississippi Board. (At this time we do not offer a Mississippi ethics course).

    Mississippi State Board of Public Accountancy

    Missouri

    Missouri Ethics CPE requirement:

    Effective January 1, 2020, two (2) hours of ethics is required per reporting period. Reporting period is 1/1 to 12/31 on an annual basis. Ethics courses do not have to be state-specific.

    Recommended courses: Each reporting period take any 2-hour ethics course from our Ethics course list.

    Missouri Board of Accountancy

    Montana

    Montana Ethics CPE requirement:

    2 hours every trienneal reporting period. Course does not have to be state specific.

    Recommended course: AICPA Ethics or any 2-hour ethics course from our Ethics course list

    Montana Board of Public Accountants

    Nebraska

    Nebraska Ethics CPE requirement:

    4 hours reported biennially. Course does not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Nebraska State Board of Public Accountancy

    Nevada

    Nevada Ethics CPE requirement:

    4 hours every other year. Course does not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Nevada State Board of Accountancy

    New Hampshire

    COVID-19 CPE Changes: Governor Sununu issued Exhibit H to Executive Order #29, 5/19/20. Section I (first one) applies to all Boards under the OPLC, including the Board of Accountancy. This changes the Board’s previous executive order re: CEU requirements. All CEU requirements are waived for those renewing March 13, 2020 – December 31, 2020. No waiver request needed.

    New Hampshire Ethics CPE requirement:

    4 hours triennially. Course does not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    New Hampshire Board of Accountancy

    New Jersey

    New Jersey Ethics CPE requirement:

    4 hours in New Jersey law and ethics. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. (We do not have a New Jersey ethics course at this time).

    New Jersey State Board of Accountancy

    New Mexico

    New Mexico Ethics CPE requirement:

    4 hours triennially. Course does not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    New Mexico Public Accountancy Board

    New York

    New York Ethics CPE requirement:

    Four (4) hours of professional ethics during the three calendar years preceding the license expiration date. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.

    Recommended courses:  Ethics for New York CPAs or Ethics for New York: Tax Concentration
    Approved for New York ethics requirement:  Sponsor License No. 002284

    New York State Board for Public Accountancy

    North Carolina

    North Carolina Ethics CPE requirement:

    50 minutes annually. Must be from a sponsor registered with NASBA.

    Recommended course: Ethics for North Carolina

    North Carolina State Board of Certified Public Accountant Examiners

    North Dakota

    COVID-19 CPE Changes: The North Dakota State Board of Accountancy has a reporting deadline of 6/30. They have approved a blanket extension for all licensees until 9/30.

    North Dakota Ethics CPE requirement:

    None

    North Dakota State Board of Accountancy

    Ohio

    Ohio Ethics CPE requirement:

    3 hours triennially.

    Recommended course: Ethics for Ohio

    Accountancy Board of Ohio

    Oklahoma

    Oklahoma Ethics CPE requirement:

    4 hours triennally.

    Recommended course: Ethics for Oklahoma

    Oklahoma Accountancy Board

    Oregon

    Oregon Ethics CPE requirement:

    4 hours biennally.

    Recommended course: Ethics for Oregon

    Oregon Board of Accountancy

    Pennsylvania

    COVID-19 CPE Changes: The governor granted a suspension of restrictions that limited the ability of licensees to take classes online or participate in distance-learning opportunities for the current biennial renewal period to permit all licensees to complete their continuing education online during the COVID-19 pandemic. This suspension applies to the CPE reporting period from January 1, 2020 through December 31, 2021.

    Pennsylvania Ethics CPE requirement:

    4 hours biennally.

    Recommended course: Ethics for Pennsylvania

    Pennsylvania State Board of Accountancy

    Puerto Rico

    Puerto Rico Ethics CPE requirement:

    3 hours triennally.

    Recommended course: any 3 or 4 hour ethics course from our Ethics course list

    Puerto Rico Board of Accountancy

    Rhode Island

    Rhode Island Ethics CPE requirement:

    6 hours triennially.

    Recommended courses: Any courses totalling 6 hours from our Ethics course list

    Rhode Island Board of Accountancy

    South Carolina

    South Carolina Ethics CPE requirement:

    6 hours triennally. (2 of the 6 hours must be in a Board approved SC Rules and Regulations course. We do not offer the 2 hour SC Rules and Regs. course).

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    South Carolina Board of Accountancy

    South Dakota

    South Dakota Ethics CPE requirement:

    None

    South Dakota Board of Accountancy

    Tennessee

    Tennessee Ethics CPE requirement:

    2 hours biennally. Course must be state-specific and board approved. (We do not offer an ethics course for Tennessee at this time).

    Tennessee State Board of Accountancy

    Texas

    COVID-19 CPE Changes: Continuing professional education (CPE) extensions will be automatically granted through August 2020 for May, June, and July individual license renewals. However, we still encourage you to complete your CPE as soon as possible. If your in-person CPE courses are being delayed or canceled, please consider online CPE providers and options to bridge any near-term gaps in needed credits.

    Texas Ethics CPE requirement:

    4 hours biennally.

    Recommended course:  Professional Ethics Update for Texas CPAs

    Texas CPE Requirements

    Texas State Board of Public Accountancy website

    Utah

    Utah Biennial Ethics CPE requirement:

    1 hour covering the Utah Certified Public Accountant Licensing Act, and

    3 hours of ethics covering one or more of the following areas: the AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.

    Recommended courses: Ethics for Utah CPAs

    Utah Board of Accountancy

    Vermont

    Vermont Ethics CPE requirement:

    4 hours biennally

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Vermont Board of Public Accountancy

    Virgin Islands

    Virgin Islands Ethics CPE requirement:

    4 hours triennally.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    Virgin Islands Board of Accountancy

    Virginia

    Virginia Ethics CPE requirement:

    2 hours triennally. Course must be approved by the board. (We do not offer a Virginia ethics course at this time).

    Virginia Board of Accountancy

    Washington

    Washington Ethics CPE requirement:

    4 hours triennally. Course must be board approved.

    Recommended course: Ethics for Washington State

    Washington State Board of Accountancy

    West Virginia

    West Virginia Ethics CPE requirement:

    4 hours triennally. Course does not have to be state specific.

    Recommended courses: Ethics for AccountantsEthics Principles & Conduct for CPAs or General Ethics for CPAs

    West Virginia Board of Accountancy

    Wisconsin

    Wisconsin Ethics CPE requirement:

    3 hours biennially. Course does not have to be state specific.

    Wisconsin Accounting Examining Board

    Wyoming

    Wyoming Ethics CPE requirement:

    4 hours triennally. Course must be board approved. (We do not offer a Wyoming ethics course at this time).

    Wyoming Board of Certified Public Accountants

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