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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.
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.
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State Ethics CPE Requirements for CPAs
Alabama
Alabama Ethics CPE requirement:
2 hours. Course is not required to be state-specific.
Recommended course: 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 Professional Ethics for CPAs
Alaska Board of Public Accountancy
Arizona
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:
- Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
- 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.
Arkansas State Board of Accountancy
California
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. (We do not offer the 2-hr CR&R course).
Recommended courses: Ethics for Colorado (4 hrs)
Connecticut
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).
District of Columbia
District of Columbia Ethics CPE requirement:
4 hours. Course is not required to be state-specific.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
District of Columbia Board of Accountancy
Florida
Florida Ethics CPE requirement:
4 hours in Florida Board approved ethics.
Recommended course: Florida Ethics: An Overview for Accountants
Georgia
Georgia Ethics CPE requirement:
4 hours biennally. 1 hr must be Georgia Board approved.
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 Accountants, or Ethics Principles & Conduct for CPAs, plus any 2 hour course from our Ethics course list
Hawaii
Hawaii Ethics CPE requirement:
4 hours every biennial license renewal. Course is not required to be state-specific.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
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.
Recommended courses: Ethics for Idaho – 4 hrs Ethics for Idaho – 2 hrs
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 courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Iowa
Iowa Ethics CPE requirement:
4 hours. Course is not required to be state-specific.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Iowa Professional Licensing Bureau
Kansas
Kansas Ethics CPE requirement:
2 hours. Course is not required to be state-specific.
Recommended course: Any 2-hour ethics course from our Ethics course list
Kentucky
Kentucky Ethics CPE requirement:
2 hours with every biennial license renewal. Course is not required to be state-specific.
Recommended course: Any 2-hour ethics course from our Ethics course list
Kentucky Continuing Education Requirements (Title 201 Chapter 001 Reg 100)
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 Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Maryland
Maryland Ethics CPE requirement:
4 hours. Course is not required to be state-specific.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Maryland Board of Public Accountancy
Massachusetts
Massachusetts Ethics CPE requirement:
4 hours. Course is not required to be state-specific.
Recommended course: Ethics for Massachusetts
Massachusetts CPE Requirements
Massachusetts Board of Public Accountancy
Michigan
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.)
Self-study credit limitation: 50% (20 hours) per year, 4 hours Accounting and Auditing per year, 1 hour Ethics per year.
Michigan State Board of Accountancy
Minnesota
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 Accountants, Ethics Principles & Conduct for CPAs, or any two 4-hour ethics courses from our Ethics course list
Minnesota Board of Accountancy
Mississippi
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.
Recommended course: Ethics for Mississippi CPAs
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.
Montana
Montana Ethics CPE requirement:
2 hours every trienneal reporting period. Course does not have to be state specific.
Recommended course: 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 Accountants, Ethics Principles & Conduct for CPAs, or Professional 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 Nevada CPAs, Ethics for Accountants, or Ethics Principles & Conduct for CPAs
Nevada State Board of Accountancy
New Hampshire
New Hampshire Ethics CPE requirement:
4 hours triennially. Course does not have to be state specific.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional 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 Accountants, Ethics Principles & Conduct for CPAs, or Professional 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. 002284New York State Board for Public Accountancy
North Carolina
North Carolina Ethics CPE requirement:
50 minutes annually. Course does not have to be state specifec. Must be from a sponsor registered with NASBA.
Recommended course: CPA Ethics: General Standards and Acts Discreditable
North Carolina State Board of Certified Public Accountant Examiners
North Dakota
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
Oklahoma
Oklahoma Ethics CPE requirement:
4 hours in each rolling 3-year period. Oklahoma does not have a state-specific ethics course requirement.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Oregon
Oregon Ethics CPE requirement:
4 hours biennally.
Recommended course: Ethics for Oregon
Pennsylvania
Pennsylvania Ethics CPE requirement:
4 hours biennally. Pennsylvanie does not have a state-specific ethics course requirement.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
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 Accountants, or Ethics Principles & Conduct 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
Texas Ethics CPE requirement:
4 hours biennally.
Recommended course: Professional Ethics Update for Texas CPAs
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
Vermont
Vermont Ethics CPE requirement:
4 hours biennally
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Vermont Board of Public Accountancy
Virgin Islands
Virgin Islands Ethics CPE requirement:
4 hours triennally.
Recommended courses: Ethics for Accountants, Ethics Principles & Conduct for CPAs, or Professional Ethics for CPAs
Virgin Islands Board of Accountancy
Virginia
Virginia Ethics CPE requirement:
2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.
Recommended course: Ethics for Virginia CPAs
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 Accountants, Ethics Principles & Conduct for CPAs, or Professional 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).
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