- CPA Ethics: 4 hours of state board approved ethics CPE
- Code A Subjects: Minimum of 80 CPE hours must be in Accounting and Auditing, Business Law, Economics,
Finance (Financial Planning), Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, Taxes
The full 120 hours may consist of Code A courses, or Code B Subjects (non-technical courses) may be used to meet the remaining 40 hrs of the CPE credit. Code B topics include: Behavioral Ethics, Business Management & Organization, Communications and Marketing, Computer Software & Applications, Personal Development, Personnel/Human Resources, or Production.