• Total CPE Requirement: 120 hours each rolling 3 year period, 24 hrs must be in group or blended learning programs
• Annual CPE Requirement: 20 hours

• CPA Ethics: 8 hours of ethics CPE
• Technical Subjects: Minimum of 60 CPE hours

• Instruction: Maximum 60 hours
• Published Materials: Maximum 60 hours
• Group or Blended Learning Programs: Minimum of 24 hours
• Self-study: Maximum 96 hours

All Active and Inactive CPAs (and firms) must renew yearly by December 31 every year. The renewal window each year opens in the fall. Licensees will report their CPE hours at the time of renewal.

Online renewal

• 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.

The Board may make an exception to the continuing education requirement in part:

• For a licensee who is retired or who does not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills
• Individual Hardship including:
  • Health
  • Military Service
  • Foreign Residence
  • Other good cause

In order to receive an exception from CPE, a qualifying individual must submit a written request for an exception to the Board.