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December 31st CPE Deadlines by State

Posted on 11/16/20 By Brittany K. King


No national CPE standard exists for CPAs in the United States. Instead, requirements are decided on the state level and can vary depending on the type of accountancy you practice.

Many states have a standard CPE deadline of December 31.

In some cases, your deadline may fall near December 31 depending on the date your CPA license was originally issued, your birthdate, state-specific extensions due to COVID-19, or other factors. 

Do you have CPE requirements to fulfill by December 31? See if your state has upcoming end-of-year deadlines for CPAs below.

This post was last updated on November 16, 2020.

 

AK | AZ | AR | CA | CO | GA | HI | ID | IN | IA | KY | LA | MD | MO | MT | NE | NV | NJ | NM | NY | NC | OH | OK | PA | RI | SC | TN | TX | UT | VA | WA | WV | WI | WY

 

States with CPE Deadlines on December 31

The following is a list of states with CPE deadlines on December 31, or whose deadlines may fall on or around December 31 due to special circumstances. 

 


Alaska CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Arizona* CPE Requirements

Deadline: *Deadline is on the last day of your birth month
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits
  • 40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services
    • Minimum of 16 hours must be in Accounting, Auditing, or Taxation
  • Minimum of 16 hours in a classroom or interactive webinar setting

 


Arkansas CPE Requirements

Deadline: December 31st
Reporting period: 1 year
Credit requirement: 40 hours


Specialty credit requirements:

  • 4 ethics credits
  • At least 50% of your hours must be in Accounting/Attest, Accounting Ethics, or Tax
  • If you perform attest or compilation services, 20% of your hours must in Accounting/Auditing

 


California* CPE Requirements

Deadline: *Deadline is on the last day of your birth month
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits
  • Government requirements: 24 hours of government CPE is required if you do planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency 
  • Accounting & Auditing requirements: 24 hours of Accounting and Auditing CPE is required if you do planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation, or attestation services on a non-governmental entity
  • Fraud requirements: For licensees subject to Accounting & Auditing or Government CE requirements, an additional 4 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 Accounting & Auditing or Government CE requirement
  • Technical requirements: 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 

 


Colorado CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Georgia CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 16 hours (20%) must be in Accounting & Auditing

 


Hawaii CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Idaho CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Indiana CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits
  • 10% of hours must be in Accounting & Auditing

 


Iowa* CPE Requirements

Deadline: *Deadline is dependent on your declared date
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits
  • 8 hours of CPE for financial statement presentation for every CPA responsible for supervising compilation services or who signs or authorizes someone to sign the accountant's compilation report on the financial statements on behalf of a firm

 


Kentucky CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours if you have worked more than 3,000 hours in a public accounting firm; 60 hours if you have worked less than 3,000 hours in a public accounting firm; 60 hours if you are employed in industry, education, or government


Specialty credit requirements:

  • 2 ethics credits

 


Louisiana CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 2 ethics credits
  • 16 hours in Accounting & Auditing if you perform attest functions

 


Maryland* CPE Requirements

Deadline: *Deadline is the same as your date issued
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Missouri CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 12 hours


Specialty credit requirements:

  • 6 ethics credits

 


Montana CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 2 ethics credits

 


Nebraska CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits

 


Nevada CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits
  • 8 hours in Accounting & Auditing in each year in which you planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure, compilation, or attestation service of a non-governmental agency 

 


New Jersey CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits
  • 72 hours in technical subjects
  • 24 hours in Auditing, Review, and Compilation if you are engaged in the practice of public accountancy or involved in the attest function 

 


New Mexico* CPE Requirements

Deadline: *Deadline is on the last day of your birth month
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits
  • 96 hours in technical subjects
  • 24 hours of CPE sponsored by organizations other than your firm or employer 

 


New York CPE Requirements

Deadline: December 31st
Reporting period: 1 year
Credit requirement: 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or 24 contact hours of acceptable formal continuing education concentrated in one subject area


Specialty credit requirements:

  • 4 professional ethics credits

 

Note: Four (4) hours of professional ethics must be completed during the three year reporting period.

For registered licensees who choose the 40-hour-per-calendar-year option, the 4 ethics credits may be counted toward the annual contact hour requirement in the calendar year you have taken.

For registered licensees who choose the 24-hour-calendar-year-requirement, the 4 hours of ethics may be counted toward the annual contact hour requirement in the year that they were completed, if the hours in professional ethics were taken in the recognized subject area of the concentration. 

Regulatory ethics taken in your principal jurisdiction to maintain an active license and accepted by the board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement.

 

 


North Carolina CPE Requirements

Deadline: December 31st
Reporting period: 1 year
Credit requirement: 40 hours


Specialty credit requirements:

  • 2 ethics credits

 


Ohio CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 3 ethics credits
  • 24 hours in Accounting or Auditing if you work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation 
  • 24 hours in Tax if you work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation 

 


Oklahoma CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 12 hours


Specialty credit requirements:

  • 4 ethics credits 
  • 72 hours in Public Accounting subjects if your main area of employment is industry 
  • 4 hours per year in Compilation Engagements if you are actively involved in the supervision or review of compilation engagements for third party reliance, unless you or your firm is enrolled in an approved peer review program 

 


Pennsylvania CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 4 ethics credits
  • 16 accounting & auditing credits
  • 8 taxation credits

 


Rhode Island CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 6 ethics credits

 


South Carolina CPE Requirements

Deadline: December 31st
Reporting period: 1 year
Credit requirement: 40 hours


Specialty credit requirements:

  • 6 ethics credits

 


Tennessee CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 2 ethics credits
  • 40 hours in Accounting, Accounting Ethics, Attest, Taxation, or Management Advisory Services
  • 20 hours in Accounting & Auditing if you are engaged in attest function (including compilations) 
  • 20 hours of CPE in the area in which the court deems you an expert, if you are providing expert witness testimony 

 


Texas* CPE Requirements

Deadline: *Deadline is on the last day of your birth month
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits

 


Utah CPE Requirements

Deadline: December 31st
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 1 hour must cover UT CPA Licensing Act and CPA Licensing Act Rule
  • 3 hours must cover AICPA Professional Code of Conduct, care-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics 

 


Virginia CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 2 ethics credits
  • 8 hours in Attest or Compilation Services per year if you release or authorize the release of reports on attest services or compilation services provided for persons or entities located in Virginia 

 


Washington CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits

 


West Virginia CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • 4 ethics credits

 


Wisconsin* CPE Requirements

Deadline: *Deadline is December 15
Reporting period: 2 years
Credit requirement: 80 hours


Specialty credit requirements:

  • 3 ethics credits

 


Wyoming CPE Requirements

Deadline: December 31st
Reporting period: 3 years
Credit requirement: 120 hours


Specialty credit requirements:

  • First Permit Renewal: 4 hour board-approved ethics course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six months of the date of the initial permit 
  • Subsequent Permit Renewals: 4 hour board-approved ethics course

 

 

 

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