• Total CPE Requirements: 120 hours over 3 years, 50% self-study maximum
• Annual CPE Requirements: 20 hours per calendar year

• CPA Ethics: Minimum 4 hours
• Accounting & Auditing: Minimum 12 hours

12/31 triennially; next reporting period ends 12/31/2026.
CPA permits expire June 30 of every third year (2024, 2027, 2030)

• Instruction: Maximum 60 hours
• Self-study: Maximum 60 hours

Licensees may renew online any time during the renewal period, which usually opens in late March in the year of renewal. The current renewal period is July 1, 2021 - June 30, 2024, reporting CPE completed between Jan. 1, 2021-Dec. 31, 2023. CPAs can track their CPE using the board's CPE Tracking Worksheet. Licensees affirm that the necessary hours were completed at renewal.

Please note: It is important to keep your contact information current; the board will first send renewal reminders to the email they have listed. You can update your information in the same online portal used to renew, listed above.

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

Inactive and Expired License holders are not required to complete CPE.

The board may also grant a waiver from all or part of the CPE requirement, on a case by case basis, if the applicant was not able to fulfill the requirement due to a hardship that resulted from any of the following:

• Service in the armed forces of the United States during a substantial part of the renewal period.
• An incapacitating illness or injury.
• Other circumstances determined by the board or agency.

Submit the CPE waiver request using the hardship waiver form to the Board no less than two weeks prior to a Board meeting to the Compliance Officer, at [email protected]