CPE Ethics by State For CPAs

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A Definitive Guide to State CPE Ethics

Nearly every state or jurisdiction requires their CPAs to pursue CPE ethics to meet their CPE requirements. However, depending on your state, you need to pursue generic CPE ethics, state CPE ethics, or both.

This page is intended to help you get a solid understanding of CPE ethics by state. By using your state’s name as the search term, you can see whether or not you’re required to complete state-specific CPE ethics courses.

If you need to pursue state-specific CPE programs, you should be careful about choosing the sponsor as per the guidelines set forth by your State Board. It’s also important to note that depending on your location, you may be able to meet all your ethics requirements by taking state CPE online programs.

Before we delve deeper into state CPE ethics, it’s important to mention that while we’ve tried our best to provide you with as much accurate information as we can, you should always double-check it before making a final decision.

Whether it’s about taking state CPE ethics online self-study programs, online state CPE webinars, or something else, you should consult with your State Board to make an informed decision.

Let’s start with the basics.

What Is State CPE Ethics?

Similar to other CPE requirements, CPE ethics requirements vary from one state to another. Therefore, it’s of paramount importance to comprehend your state’s specific CPE requirements properly and at the beginning of your CPE reporting period.

Some State Boards have already approved several online state CPE ethics programs. If you’re licensed in one of those states, you must take your pick from the board-approved CPE ethics programs. If you don’t follow this guideline, your State Board may not acknowledge your CPE ethics credits, which in turn, will make you non-compliant with your CPE requirements.

In some states, you aren’t required to complete any Board of Accountancy CPE ethics programs. If you belong to one of them, you may need to take generic CPE ethics programs. However, you still need to complete them as per the guidelines associated with your Board of Accountancy CPE courses.

If all these seem to be slightly complicated, just continue reading to get a clear comprehension of them.

A Detailed View of CPE Ethics by State

Here, we’ve compiled state-specific CPE ethics requirements in an alphabetical order.

Alabama

• Two CPE ethics credits every year.
• You aren’t required to take Board of Accountancy ethics courses.

Alaska

• Four CPE ethics credits every two years.

Arizona

• Four CPE ethics credits every two years.
• One of these needs to be in AICPA ethics.
• One of these needs to be obtained by completing a state-approved CPE ethics program.

Arkansas

• Four CPE ethics credits every three years.
• One of these has to be earned by taking state-approved CPE courses.
• You’re allowed to meet this requirement by completing a state-approved CPE online program offered by the Board or its members.

California

• Four CPE ethics credits every two years.
• Two regulatory review credits every six years by taking a state CPE ethics program.

CNMI

• Four CPE ethics credits every three years.
• The providers must be registered with the Board and/or the content of the programs have to be approved by the Board.
• The location of these programs needs to be in CNMI.
• If it’s a regularly scheduled program, you can fulfill the requirement by taking a four-hour business ethics or a four-hour accounting ethics course in another place.

Colorado

• Four CPE ethics credits every three years.

• The providers must be registered with the Board and/or the content of the programs have to be approved by the Board.
• You may obtain two of these credits by completing a state-specific CPE ethics program.

Connecticut

• Four CPE ethics credits every three years.
• The program needs to cover State Licensing Regulations, Professional Conduct, State and National Code of Conduct, and ethical behavior.

Delaware

• Four CPE ethics credits every two years.
• It needs to be a state-specific CPE program approved by the Board.

District of Columbia

• For CPE credits in professional ethics every two years.

Florida

• Four CPE ethics credits every two years.
• It must be a board-approved CPE ethics program.
• If you use two modules to get these credits, they must be taken from the same provider.

Georgia

• Four CPE ethics credits every two years.
• One of these needs to be in a state-specific CPE ethics program.
• If you receive your license in the second year of a reporting period, there’s no CPE requirement.

Guam

• Six CPE ethics credits every three-year rolling period.

Hawaii

• Four CPE ethics credits every two years.

Idaho

• A rolling total of four CPE ethics credits every two-year period.
• If you’re a new licensee, you must complete a two-hour state CPE ethics program during the first calendar year.
• If you want to re-enter the field or reinstate your license, you’re required to take a two-hour state-specific CPE course.

Illinois

• Four CPE ethics credits every three years.

Indiana

• Four CPE ethics credits every three-year period.
• You can meet this requirement by finishing competency-based ethics program or gaining experience that improves your skills and knowledge in delivering professional accounting services by following the Code of Professional Conduct.
• You should gain the experience by serving an uncompensated position with a trade or professional organization.

Iowa

• Four CPE ethics credits every three years.

Kansas

• Two CPE credits in professional ethics every two years.
• The program needs to be associated with the practice of public accountancy.

Kentucky

• Whether you’ve worked for more or less than 3,000 hours in a public accounting firm, you need to complete 80 or 60 CPE hours in a two-year period.
• These must include two credits in professional ethics.

Louisiana

• For the 2024 CPE Report Year, you need to obtain three credits by completing a board-approved CPE ethics program.
• You must take this course from one of the sponsors listed on the State Board’s official website.

Maine

• Four CPE ethics credits every three years.

Maryland

• Four CPE credits in professional ethics every two-year period.

Massachusetts

• Four CPE credits in professional ethics every two-year period.

Michigan

• Four CPE credits in professional ethics every two-year period.
• You must get two credits every year.
• One of your four credits must be obtained by completing a state-specific CPE ethics program.

Minnesota

• Eight CPE credits in regulatory or behavioral ethics every rolling three-year period.

Mississippi

• Four CPE ethics credits every three-year period.
• Minimum one of these must be earned by finishing a state-specific CPE course.
• Either the content of the programs must be approved by the State Board or you need to take the courses from a state-approved CPE ethics sponsor.

Missouri

• Two CPE ethics credits every year.

Montana

• Two CPE ethics credits every triennial rolling period.

Nebraska

• Four CPE ethics credits every two-year period.

Nevada

• Two CPE ethics credits every year.

New Hampshire

• Four CPE ethics credits every three-year renewal period.
• While you can carry over up to 60 credits from one reporting period to the next one, they cannot be used to fulfill your state CPE ethics requirements.

New Jersey

• Four CPE ethics credits every three years.
• These need to be obtained by taking a state-specific CPE ethics program.

New Mexico

• Four CPE ethics credits every three-year reporting cycle.

New York

• Four CPE credits in professional ethics every three-year period.
• You may use these credits to fulfill the annual CPE requirements of the year in which you take them.
• If you’re only licensed in New York or this is your primary place of business, you must complete a state-approved CPE ethics program.
• If New York isn’t your primary place of business and you’re licensed in your primary place of business, you may use your regulatory ethics credits obtained from a NASBA-approved sponsor, state-approved CPE ethics provider, or a sponsor that has been approved by the State Board of your principal place of business to meet this state CPE ethics requirement.

North Carolina

• 50 Minutes of CPE ethics.
• Program must be taken from a provider registered with NASBA.

North Dakota

• Six CPE ethics credits every three-year period.

Ohio

• Three CPE ethics credits every three-year period.
• The program must have approval from the Accountancy Board of Ohio’s Executive Director.

Oklahoma

• Four CPE credits in professional ethics every three years.

Oregon

   Requirements for Initial Permit Renewal

• Four CPE credits in professional conduct and ethics every two-year period.
• You must take a state-specific CPE ethics program from a sponsor registered with the Board.
• The program needs to meet certain criteria set forth by the Board

   Requirements for Succeeding Permit Renewals

• Four CPE credits in professional conduct and ethics every two-year period.
• You can take any ethics program that fulfills the general CPE requirements of Oregon.
• If Oregon isn’t your primary place of business, you may fulfill this requirement by meeting your primary place of business’s ethics requirements.
• You must fulfill the state’s CPE ethics requirements if your primary place of business doesn’t have any such requirements.

Pennsylvania

• Four CPE ethics credits every two-year period.

Puerto Rico

• Three CPE credits in professional ethics every three-year period.
• The program needs to comply with the AICPA standards for CPAs Private Practice and CPAs Public Practice.

Rhode Island

• Six CPE credits in professional ethics every three-year period.
• The subjects of the programs must be completely related to professional ethics.

South Carolina

• Two CPE ethics credits every year.

South Dakota

South Dakota doesn’t have any ethics CPE requirements.

Tennessee

• Two CPE ethics credits every two years.
• It must be a state-specific, board-approved CPE ethics program that helps you become familiar with professional ethics and accountancy laws and rules.

Texas

• Four CPE ethics credits every two years.
• The sponsors of the programs have to be registered with the Board.

Utah

• Four CPE ethics credits every two years.
• You must get one of these by completing a state-specific CPE ethics course.
• Remaining three credits need to be in subjects that cover any of these:
  • AICPA Code of Professional Conduct
  • Business ethics
  • Ethical dilemmas that accounting professionals face
  • Case-based instruction that prioritizes real-life situational learning

Vermont

• Four ethics CPE credits every two-year period.

Virgin Islands

• Four ethics CPE credits every three-year period.

Virginia

• Two ethics CPE credits every year.
• You must take a state-specific CPE program.
• Either the program sponsor needs to be registered with the Board or the content of the program needs to be approved by the Board.

Washington

• Four ethics CPE credits every three-year period.
• You must take a board-approved CPE ethics course.
• If the ethics course you take isn’t approved by the Board, you may use your credits to meet your technical and total credit requirements.

West Virginia

• Four ethics CPE credits every three-year period.
• The program sponsor has to be registered with the Board.

Wisconsin

• Three ethics CPE credits every two-year period.

Wyoming

   Requirements for Initial Permit Renewal

• Four CPE ethics credits within six months of the date of issuance of your permit.
• You must take an approved professional and regulatory ethics program.

   Requirements for Succeeding Permit Renewals

• Four CPE credits in professional and Wyoming regulatory ethics every three-year period.

Pursuing State-Specific CPE Ethics with CPEThink.com

At CPEThink.com, we take great pride in our ability to offer high-quality state CPE ethics programs at affordable prices. All our state-specific CPE ethics courses have been developed by renowned authors and come with the industry’s best 100-day, 100% money-back guarantee, which means you get complete peace of mind.

If you want to get more information about CPE ethics by state or any particular state-specific CPE programs, reach us and we’ll be happy to answer your questions.

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