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Furthered CPE Accreditations

  • CLE
  • CPE
  • RE

Select from the list below to view requirements and FurtherEd accreditation information for your state.


*FurtherEd offers online courses accredited by the state board.

Furthered CPE Accreditations

Direct State Accreditations

New York State Board of Public Accountancy Sponsor of CPE - Sponsor License Number 002391
Texas State Board of Accountancy - Sponsor ID 009888
New Jersey CPE Provider # 20CE 00220900
Pennsylvania CPE Provider # PX177834

Alabama CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

-8 hours of Accounting & Auditing are required.

-A maximum of 50% or 20 hours in self-study courses is allowed. Credit must be determined by the Board.

-The maximum credit on articles/books is 25% or 10 hours. Credit must be determined by the Board.

-Behavioral/personal development courses are limited to a maximum of 8 hours.

-A maximum of eight (8) hours for technical sessions of chapter meetings are allowed.

-The maximum credit for a discussion leader is twice the number of actual CPE hours for the first presentation and none for repetitions.

-Half credits are accepted after the first hour.

-Programs requiring class or meeting attendance must be conducted by persons approved by the Board.

-Practice review is not accepted for CPE.

CPE Deadline Sep 30, 2013
Reporting Date September 30, 2013
Reporting Date Rule

40 hours each fiscal year ending September 30.

Contact Information

Alabama State Board of Public Accountancy

PO Box 300375
Montgomery, AL 36130-0375
Phone: 334-242-5700
Fax: 334-242-2711
Email: lamar.harris@asbpa.alabama.gov

Credits on Furthered Professionals may earn all their credits on FurtherEd. 20 Credits will need to be completed via Live Webcast

Alaska CPE Requirements

Total CPE Requirements

80 Credits Every 2 Odd Years

Specialty Requirements

- Authorship/Publication Requirement - Author may only receive hours for books or articles originally published within the preceding biennial licensing period. The board will review each request on an individual basis and will not award more than 20 hours per biennial licensing period.

- Self-Study Requirement - Credit must be determined by the Board.

- Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction.

- The maximum credit for instructors is 30 hours every 2 years. No repetitions unless substantial changes in the materials.

- Credit is given only for full hours and not for a fraction of an hour.

- Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 non-credit hour equals 1 CPE hour.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

80 hours for the two-year period immediately preceding each biennial renewal of the permit to practice.

Contact Information

Alaska Board of Public Accountancy

Dept. of Commerce, Community and Economic Development
Division of Corporations, Business & Professional Licensing
550 West 7th Avenue, Suite 1500
Anchorage, AK 99501
Phone: 907-269-4712
Fax: 907-269-8156

Credits on Furthered Professionals may earn all their credits on FurtherEd.

Arizona CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

80 total hours, including the following requirements:

- 40 hours must be technical with at least 16 hours in Accounting/Auditing/Tax
- 16 hours in live classroom/group webinar hours
- 4 hours ethics

Reporting Date Arizona Professionals must complete their requirements by last day of their birth month every 2 year
Reporting Date Rule

80 hours during the two-year period immediately preceding each biennial renewal of the permit to practice.

Notes

Arizona Professionals must complete their requirements by last day of their birth month

Contact Information

Arizona State Board of Accountancy

100 N. 15th, Suite 165
Phoenix, AZ 85007
Phone: 602-364-0804
Fax: 602-364-0903
Email: info@azaccountancy.gov

Credits on Furthered Professionals may earn all their credits on FurtherEd

Arkansas CPE Requirements

Total CPE Requirements

120 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)

Specialty Requirements

Technical - At least 24 hours in the following subjects: Accounting/Attest, Computer Science, Accounting Ethics, Management Advisory Services or Tax.

 

Accounting & Auditing – If performs attest or compilation services, must obtain a minimum of 8 hours of Accounting/Auditing.

 

- Independent study, self-study and authorship credits shall not exceed 60 percent of the total CPE hours required.

- Independent study must be approved in advance by the Board.

- Half hour credits are allowed after first hour of credit.

- Computer science courses may not include tutorials and/or related videos.

- A lecturer or discussion leader shall be granted credit for preparation and presentation of a program for twice the number of CPE hours available to participants. However, credit for teaching college or university courses is limited to the number of CPE hours available to participants. Repetition of the same material in the same year will not be granted credit.

- Articles, books or CPE Programs may be eligible for self-declared credit if the material contributes to the professional competency of the licensee and was formally accepted for publication in writing prior to the effective date of the renewal period.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

- CPE credit is not given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.

- Minimum of 16 hours of 40 hours or 48 hours based on 120 hours requirement must be in group study.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Annual Renewal, complete 120 hours within 36 months, or 40 hours within the 12-month period immediately preceding the date of application.

Contact Information

Arkansas State Board of Public Accountancy

101 East Capitol, Suite 450
Little Rock, AR 72201
Phone:
Fax:

Credits on Furthered Earn all 116 General Credits on FurtherEd

California CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements
  • Government: If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required.
     
  • Accounting & Auditing: If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required.
     
  • Fraud: For licensees who are subject to the A&A or Government CE requirement, an additional 8 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 A&A or government CE requirement.
     
  • Technical: 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.

 

 

- A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management.

- The maximum credit for instructors is 50% or 40 hours.

- The maximum credit for writing articles/books/instructional materials/Uniform CPA exam questions is 25% or 20 hours of the total requirement.

- Credits for authorship/publications are acceptable as long as the publisher is not under control of the licensee.

- Half credits are accepted after first hour.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; and 1 hour non-credit classroom presentation equals 1 CPE hour.

Reporting Date Professionals must complete their requirements by last day of their birth month every 3 years
Reporting Date Rule

A minimum of 20 Credits must be completed every year.  16 Credits must be in Accounting & Auditing over the 2 years.

Notes

California Professionals must complete their requirements by last day of their birth month every 3 years.

Contact Information

http://www.dca.ca.gov/cba

Credits on Furthered Professionals may earn all their credits on FurtherEd

Colorado CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

The following subjects are acceptable for CPE courses as defined by NASBA’s CPE Fields of Study:  Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Administrative Practice, Social Environment of Business, Regulatory Ethics, Business Law, Business Management and Organization, Finance, Management Advisory Services, Marketing, Behavioral Ethics, Communications, Personnel/HR, Personal Development, Computer Science, Economics, Mathematics, Production, Specialized Knowledge and Application, and Taxes.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

You must complete 80 hours of CPE during the 2-year reporting period which occurs January 1 during even numbered years and December 31 during odd numbered years.

Contact Information

Colorado State Board of Accountancy

Division of Professions and Occupations
1560 Broadway Suite 1350
Denver, CO 80202
Phone: 303-894-7800
Fax: 303-894-2310

Credits on Furthered Professionals may earn all their credits on FurtherEd

Connecticut CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

General- 36 Credits

Ethics- 4 Credits

 

8 hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.

CPE Deadline Jun 30, 2013
Reporting Date December 31, 2014
Reporting Date Rule

Connecticut requires CPE to be completed every fiscal year, July 1st through June 30th, and must be reported to the Board by December 31st of every year.

Contact Information

Connecticut State Board of Accountancy

30 Trinity Street
Hartford, CT 06106
Phone: 860-509-6179
Fax: 860-509-6247

Credits on Furthered Professionals may earn all their credits on FurtherEd

Delaware CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years 

Specialty Requirements

General- 76 Credits 

Ethics- 4 Credits

8 Credits must be completed in Accounting & Auditing, 8 Credits also must be completed in Taxation.

 

 

- The maximum credit for instructors shall not exceed 50% of the total requirement. One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No repetitions allowed.

- Academic credit limited to the following:  Each semester hour equals 5 CPE hours; and each hour non-credit classroom presentation equals 1 CPE hour.

- The maximum credit for self-study is 30% of the total hours required (24 hours). The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.

- Credit for Authored Published materials is limited to 20 hours.

- Peer review is not accepted for CPE credit.

- Credits in Behavioral Ethics and Personal Development are not accepted.

- Whole hours only are accepted.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

80 hours every biennial renewal with January being the renewal month. Contact the Board to determine which part of the renewal cycle they are currently in.

Contact Information

Delaware State Board of Accountancy

Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
Phone: 302-744-4500
Fax: 302-739-2711

http://www.dpr.delaware.gov/boards/accountancy/index.shtml

Credits on Furthered Earn all 76 General Credits on FurtherEd

District Of Columbia CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits
Ethics- 4 Credits

 

- Credit for preparation of publications is limited to 25 percent. In exceptional circumstances, an applicant may request additional credit by submitting the publication to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.

- Credit for Instruction is limited to 50% of the total required credits.

- Credit for Committee/Firm and Breakfast Lunch and Dinner Meetings is limited to 25% of the total required credits.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

- Half credits are allowed after the first hour.

- Practice Review is not accepted for credit.

- Behavioral Ethics, Personal Development and Social Environment of Business subject areas are not accepted for credit.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

80 hours during the biennial period preceding the date the license expires.

Contact Information

District of Columbia Board of Accountancy

1100 4th Street, SW
Fifth Floor, E500
Washington, DC 20024
Phone: 202-442-4320
Fax: 202-698-4329

http://dc.gov/DC/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Florida CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years (MUST BE QAS)

Specialty Requirements

 

The minimum credit for Accounting & Auditing is 20 hours over a two-year period. The accounting and auditing category is narrowly limited to include only courses on accounting and financial reporting subjects, professional pronouncements of authoritative accounting principles issued by the standard-setting bodies and any other related subject generally classified within the accounting discipline.
Accounting and auditing subjects to consist of:
1. Accounting-related subjects or courses, including, but not limited to, financial accounting (including current authoritative literature in generally accepted accounting principles in the United States), and accounting for specialized industries.
2. Auditing-related subjects or courses, including, but not limited to, general auditing theory and practice (including current authoritative literature in generally accepted auditing standards in the United States), auditing for specialized industries (including governmental auditing requirements) and audit applications to computers and information systems.
 
Other category courses to consist of technical or behavioral subjects as described below:
Technical business subjects to consist of:
 
1. Taxation.
2. Management services and management advisory services.
3. General business including, but not limited to, economics, business law, production or operational systems, marketing, finance, quantitative applications in business and business policy, and computers and information systems without audit applications; and
 
Behavioral subjects to consist of:
1. Oral and written communications.
2. The social environment of business.
3. Administration of a public accounting practice including, but not limited to, behavioral sciences, managerial effectiveness and management by objectives.
Reporting Date December 31, 2014
Reporting Date Rule

The 2-year reestablishment period begins on the date the FL certificate was issued and ends on the 3rd December 31 following the date on the certificate.

Contact Information

Florida Board of Accountancy

1940 North Monroe Street
Tallahassee, FL 32399
Phone: 352-333-2505
Fax: 352-333-2508
Email: veloria.kelly@dbpr.state.fl.us

http://www.myflorida.com/dbpr/cpa/index.shtml

Credits on Furthered Earn 31 General Credits on FurtherEd

Georgia CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

16 of the 80 hours must be obtained in Accounting & Auditing subjects.

Credit Limitations

- Authorship credits are limited to 25 percent of total hours required in any 2-year period unless specifically approved by the Board.

- Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15

- CPE hours; non-credit courses earn 1 CPE hour for each hour of class attendance.

- Self study credit must be Interactive.

- Half credits are allowed after the first hour.

- Practice Review is not accepted for CPE credit.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

An applicant for renewal of a live permit to practice public accounting must provide a
signed statement, under penalty of perjury, that all applicable continuing education
requirements have been met.

Contact Information

Georgia Board of Accountancy

237 Coliseum Drive
Macon, GA 31217-3858
Phone: 478-207-2440
Fax: 478-314-9119

http://www.sos.state.ga.us/plb/accountancy/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Hawaii CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

- The maximum credit for instructors is 40 hours/50%; no credit given for preparation time.

- Credit for teaching the same course is awarded only once during each 3-year period. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers.

- Half credits accepted after the first full hour is earned.

- Articles/books - 20 hours/25% maximum.

- Practice review - 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Licenses shall be effective for a period not exceeding 2-years and shall be renewable biennially on or before December 31 of every odd-numbered year upon application to the board.

Contact Information

Hawaii Board of Public Accountancy

Department of Commerce & Consumer Affairs
PO Box 3469
335 Merchant Street (96813)
Honolulu, HI 96801-3469
Phone: 808-586-2696
Fax: 808-586-2874

http://www.state.hi.us/dcca/pvl/index.html

Credits on Furthered Professionals may earn all their credits on FurtherEd

Idaho CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits

Ethics- 4 Credits

Professionals must complete a minimum of 30 Credits per year but no more than 50 per year.

 

Credit Limitations

- 1/2 Hour Credits acceptable after the first hour.

- Published works may be accepted for credit only if a copy of the published article is submitted with the CPE report for review.

- Instructors may receive a maximum of 2 hours credit for preparation for each hour of actual instruction.

- Committee Meetings and Practice Review are not accepted for credit.

- Self study is not accepted if non-interactive.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

All active licensees must complete at least 80-hours of CPE every 2-years.

Contact Information

Idaho State Board of Accountancy

PO Box 83720
Boise, ID 83720-0002
Phone: 208-334-2490
Fax: 208-334-2615

http://www2.state.id.us/boa/

Credits on Furthered Earn all 76 General Credits on FurtherEd

Illinois CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

- The maximum credit for instructors is 60 hours. Instructors can receive credit for each hour of instruction and a maximum of 2 hours credit for preparation for each hour of actual instruction.

- Breakfast, Lunch and Dinner Meetings, Committee Meetings, Firm Meetings, Practice Review and

- Technical Meetings are not accepted for credit.

- Personal Development credits are accepted, but limited to 24 hours.

- The maximum credit for Articles/books is 30 hours

- The maximum credit for all Self Study is 80 hours. Only 60 of those hours can be in non-interactive Self Study. Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

- Partial credit is accepted in half-hour increments once the first full hour of credit is earned for a course.

CPE Deadline Sep 30, 2012
Reporting Date September 30, 2014
Reporting Date Rule

Triennial registration must be evidenced by completion of not less than 120 hours of CPE in public accounting courses

Contact Information

Illinois Board of Examiners

100 Trade Centre Drive
Suite 403 Champaign, IL 61820-7233
Phone:
Fax:

http://www.rld.state.nm.us/b&c/accountancy/index.htm

Credits on Furthered Earn 80 Online Credits with FurtherEd

Indiana CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

12 hours of Accounting & Auditing are required.
 

Credit Limitations
- The maximum credit for instructors is 60 hours.

- Self study is limited to 60 hours/50%.

- CPA Exam coaching courses are allowed 10 CPE credits.

- Enrolled Agent exam coaching courses are allowed 10 CPE credits.

- Graduate level courses earning grade of “C” or above may receive credit of 15 CPE hours per each semester hour credit received if course otherwise meets the Board’s definition of a CPE course.

- Authored Published Material, Breakfast, Lunch and Dinner Meetings, Committee Meetings, Firm Meetings, Practice Review and Technical Meetings are not accepted for credit.

- Half credits are allowed after the first hour.

CPE Deadline Jun 30, 2013
Reporting Date December 31, 2014
Reporting Date Rule

Every 3 years. The CPE reporting years are based on a calendar year.

Contact Information

Indiana Board of Accountancy

Indiana Government Center S.
402 West Washington Street,
Room w072
Indianapolis, IN 46204-2246
Phone: 317-234-3040
Fax: 317-233-4236

http://www.state.in.us/pla/bandc/accountancy/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Iowa CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

8 hours in Accounting and Auditing during each three-year period ending December 31 if supervising and/or signing compilation reports on financial statements.
 

Credit Limitations
- Non-technical subject areas are limited to 50%.

- The maximum credit for instructors is 60 hours.

- The maximum credit for authorship is 30 hours.

- The maximum credit for self study is 60 hours.

- Half credits allowed after the first hour.

- Practice review is not accepted.

- Academic credit limited to the following:  1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours.

- Instructors will be allowed credit for 2 hours of preparation for each hour of actual instruction. Courses must be above elementary level.

- Credit may be allowed for the successful completion of examinations for Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board. Credit will be allowed at a rate of five times the length of each examination, which is presumed to include all preparation time, claimed in the calendar year of the examination, and limited to 50 percent of the total renewal requirement.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

A CPA who holds an “active” certificate must complete 120 hours of acceptable CPE during the 3-year period ending on December 31 preceding each biennial renewal.

Contact Information

Iowa Accountancy Examining Board

1920 SE Hulsizer Avenue
Ankeny, IA 50021-3961
Phone: 515-281-7468
Fax: 515-281-7411

http://www.iacpa.org/public/iaeb.asp

Credits on Furthered Professionals may earn all their credits on FurtherEd

Kansas CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

7/1 to 6/30 biennially; even certificate number = even years; odd certificate number = odd years.

Specialty Requirements

Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book published during the biennial period.

- Personal Development credits cannot exceed 30 percent of the total hours required for renewal.

- Credit for instruction is limited to 50% of the total credit requirement.

- A licensed municipal public accountant in Kansas shall have completed a 16-hour program of acceptable continuing professional education during each year within the biennial period. At least eight of the 16 hours shall be in the area of municipal accounting or auditing.

- Hours devoted to actual preparation time by an instructor, discussion leader, or speaker for formal programs shall be computed at a maximum of up to twice the number of continuing professional education credits that a participant would be entitled to receive, in addition to the time for presentation. Hours devoted to preparation and served as an instructor shall not exceed, alone or in combination, 50 percent of the total number of continuing education hours required for permit renewal.

- Self-study CPE program providers must be approved by a state society of CPAs, the AICPA, NASBA's National Registry of CPE Sponsor's, or NASBA's Quality Assurance Services (QAS).

- Half credits are acceptable after the first hour of credit is earned.

- A maximum of 20 hours of CPE can be carried over into the next renewal period. Excess Professional Ethics CPE may be carried over into the General Category, and may not be used to meet the 2-hr Ethics CPE requirement for any subsequent renewal period.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

CPE reports must be submitted by June 30.

Contact Information

Kansas Board of Accountancy

Landon State Office Building
900 SW Jackson, Suite 556
Topeka, KS 66612-1239
Phone: 785-296-2162
Fax: 785-291-3501

http://www.ksboa.org/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Kentucky CPE Requirements

Total CPE Requirements

80 hours if the CPA worked >3000 hrs; 60 hours if the CPA worked <3000 hrs. in public accounting firm. 60 hours if employed in industry, education or government.

Specialty Requirements

- The maximum credit for instructors is 60% of total hours. Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation.

- The maximum credit for Published articles/books it is 25%.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

CPAs who worked 3000 hours or more in a public accounting firm registered with the Board during the 2-calendar years prior to the renewal date for their license shall complete 80-hours of CPE during those 2-calendar years. All other CPAs shall complete 60-hours of CPA with the same 2-year peri

Contact Information

Kentucky Board of Accountancy

332 West Broadway, Suite 310
Louisville, KY 40202-2115
Phone: 502-595-3037
Fax: 502-595-4500

http://cpa.ky.gov/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Louisiana CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

If a CPA performs attest functions, a minimum of 20% of the total requirement must be in Accounting and Auditing (A&A). This would be a minimum of 24 hours of A&A if a total of 120 hours are required, 16 hours of A&A if a total of 80 hours are required, or 8 hours of A&A if a total of 40 hours are required.
 

Credit Limitations
- Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.

- The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions; for articles/books, it is limited to 25% and books or articles must be published.

- Personal development credit is limited to 25% of required hours.

- CPE credit is allowed in whole hours only.

- After 2009, non-interactive self-study credit is not accepted.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year reporting period of January 1 until December 31. The hours of CPE that are required depends on the certificate (license) issuance.

Contact Information

State Board of CPAs of Louisiana

601 Poydras Street, Suite 1770
New Orleans, LA 70139
Phone: 504-566-1244
Fax: 504-566-1252

http://www.cpaboard.state.la.us

Credits on Furthered Earn all 116 General Credits on FurtherEd

Maine CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

General- 36 Credits
Ethics- 4 Credits

 

Credit Limitations

- Credits for communication arts, mathematics, statistics, probability and quantitative applications in business, economics, business, securities and administrative laws, human resources policies and computer software applications may not exceed 50% of the hours required over the 3-year period.

- The maximum credit for authorship is 50% of required hours and credits may be given on a self-declaration basis for published articles or books.

- The maximum credit for instructors is 50% of required hours and no repetitions of courses for credit is allowed unless the material is substantially changed, then it is a new course. Instructors may be granted credit on the basis of 3 hours for each hour of class time.

- Only full hour credits are acceptable. Effective September 1, 2010, half hour credits will be acceptable after completion of first full hour.

CPE Deadline Sep 30, 2012
Reporting Date September 30, 2014
Reporting Date Rule

All CPAs engaged in public practice are required to complete 40 hours annually due at the time renewal – September 30 as well as 4 hours of ethics every 3 years.

Contact Information

Maine Board of Accountancy

Department of Prof. & Fin. Regulation
Office of Lic. & Reg., 35 State House Station
Augusta, ME 04333
Phone: 207-624-8627
Fax: 207-624-8637

http://www.state.me.us/pfr/olr/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Maryland CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits

Ethics- 4 Credits

 

Credit Limitations

- Authorship credits are limited to 10 hours for each published article.  There is no limit to the number of published articles reported for CPE.

- Instructor credits are limited to 45 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time.

- The CPE earnings rate for teaching a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.

- Peer Review credits are limited to 16 hours. A peer reviewer may allocate a maximum of 12 hours for an engagement review and 16 hours for a system review.

- No half credits are accepted.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

80-hours every fixed 2-year period preceding biennial licensing.

Contact Information

Maryland Board of Public Accountancy

500 N. Calvert Street, 3rd Floor
Baltimore, MD 21202-3651
Phone: 410-230-6258
Fax: 410-333-6314

http://www.dllr.state.md.us/license/occprof/account.html

Credits on Furthered Professionals may earn all their credits on FurtherEd

Massachusetts CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits
Ethics- 4 Credits

 

Credit Limitations

- The maximum credit for instructors is 50% of total hours with no repeating of course presentations being accepted without sufficient change of course materials. Instructors are allowed 2 hours credit for preparation for each hour of presentation.

- Articles/books are limited to 25%.

- Self-study credits must be determined by the Board.

- Non-technical courses are limited to 20% (16 hours) total.

- Academic courses:  each semester hour credit equals 15 CPE hours; non-credit courses allow one CE hour for each classroom hour.

- Whole hour credits only.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

80-hours by June 30 during the 2-year period immediately preceding biennial permit renewal whether practicing or not.

Contact Information

Massachusetts Board of Public Accountancy

1000 Washington St., Suite 710
Boston, MA 02118-6100
Phone: 617-727-1806
Fax: 617-727-0139

http://www.mass.gov/dpl/boards/pa/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Michigan CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General - 76

Ethics - 4

A minimum of 8 hours annually in Accounting and Auditing.

Credit Limitations
The maximum credit for instructors is 50% of the yearly minimum hours required per reporting year. Each classroom hour equals 3 CPE hours.
Self-study is limited to 50% of the required hours.

CPE Deadline Jun 30, 2013
Reporting Date July 31, 2014
Reporting Date Rule

A continuing education period begins July 1 and ends June 30. CPE is reported every two years and is due by July 31 of odd numbered years.

Contact Information

Michigan Board of Accountancy

Dept. of Licensing and Regulatory Affairs
PO Box 30018
Lansing, MI 48909-7518
Phone: 517-241-8205
Fax: 517-373-2162

http://www.michigan.gov/cis

Credits on Furthered Professionals may earn 40 credits via self-study, the remaining need to be Live Webcast.

Minnesota CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 112 Credits
Ethics- 8 Credits
 

Credit Limitations

- The maximum credit for instructors is 50% of total hours.

- The maximum credit for published articles and books is 50% of total hours.

- The maximum credit for self-study is 80% of total hours.  All self-study courses must be from a NASBA QAS provider. Self-study courses offered by sponsors that are listed on the NASBA CPE Registry, but are not also QAS providers, are not allowed under Minnesota Rule 1105.3100.

- Personal Development credits are limited to 24 hours.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

3-year cycle that ends on June 30.

Contact Information

Minnesota State Board of Accountancy

85 East 7th Place, Suite 125
St. Paul, MN 55101
Phone: 651-296-7938
Fax: 651-282-2644

http://www.boa.state.mn.us

Credits on Furthered Attorneys can fulfill their 45 credit live credit requirement through Furthered live webcasts and rebroadcasts

Mississippi CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

General- 36 Credits
Ethics- 4 Credits

 

Credit Limitations

- Authorship is based on submission of the published document and a request for the number of credits.

- Instructor credits are limited to 2x course hours per presentation hour and no repetitions are allowed.

- Academic Credit:  Each semester hour equals 15 CPE; each quarter hour equals 10 CPE; noncredit classes equal 1 CPE for each hour class attendance.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

All licensees must participate in a minimum of 40 CPE credit hours within each
one year (twelve month) compliance period ending June 30th.

Contact Information

Mississippi State Board of Public Accountancy

5 Old River Place, Suite 104
Jackson, MS 39202-3449
Phone: 601-354-7320
Fax: 601-354-7290

http://www.msbpa.state.ms.us

Credits on Furthered Earn all 36 General Credits on FurtherEd

Missouri CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 118 Credits
Ethics- 2 Credits

 

Credit Limitations

- Self-study must be interactive.

- For the writer to receive CPE credit, the article, book, or CPE program must be formally reviewed by an independent party. CPE credits should be claimed only upon publication.

- Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research.

- University or college courses: Credit courses - Each semester hour credit equals 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

An applicant seeking renewal or reinstatement of a license shall have completed no less than 120 hours of CPE during the 3-year period preceding renewal.

Contact Information

Missouri State Board of Accountancy

PO Box 613
Jefferson City, MO 65102
Phone: 573-751-0012
Fax: 573-751-0890

http://pr.mo.gov/accountancy.asp

Credits on Furthered Professionals may earn all their credits on FurtherEd

Montana CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 118 Credits
Ethics- 2 Credits

 

Credit Limitations

- The maximum credit for instructors is 50% of total required hours. Instructors and discussion leaders should receive credit for both preparation and presentation. They should receive contact hour credit for actual preparation hours up to two times the class contact hours once in any three-year rolling period. If a course is rated at eight contact hours, the instructor could receive up to 24 contact hours of credit (16 hours for preparation and eight hours for presentation). For repetitious presentations in the same reporting period, the instructor should receive credit for presentation time only. For repetitious presentations in different reporting periods, the instructor should receive credit for preparation time and presentation time if it can be demonstrated that the material substantially changed.

- Articles/books is limited to 25%. Credit may be claimed for published books or articles on a self-declared basis with Board approval.

- The maximum credit allowed for serving as a report reviewer under the board's profession monitoring program is 16 hours in any given calendar year reporting period. One hour of credit shall be granted per hour spent reviewing reports.

- Formal self study programs shall receive credit equal to the amount granted by the sponsor. Programs are calculated on a 50 minute hour if the sponsor is recognized and approved by NASBA's Registry or NASBA's CPE quality assurance service (referred to as NASBA QAS sponsor).

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

Every 3 Years
 

Contact Information

Montana Board of Public Accountants

301 S Park
PO Box 200513
Helena, MT 59620-0513
Phone: 406-841-2383
Fax: 406-841-2309

http://www.discoveringmontana.com/dli/pac

Credits on Furthered Professionals may earn all their credits on FurtherEd

Nebraska CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits
Ethics- 4 Credits
Professionals may only complete 40 Credits via self-study, the remaining must be Live or Live Webcast.

 

Credit Limitations

- The maximum credit for self-study is 50% of total hours.

- Authorship credits are limited to 16 hours; Articles or books must be published and credits are self-declared.

- Instructor credits are limited to 50% of total hours, one CPE hour is granted for each hour of presentation and a maximum of two hours will be granted for each hour of presentation to account as preparation time.

- No repetitions for credits are allowed for the same material within the renewal period.

- A maximum of 10 credits is allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials.

- Each college semester credit hour equal 8 hours CPE credit and each college quarter hour shall equal 4 hours CPE credit.

- Practice review is limited to 50% of total hours

- Credit for technical meetings is limited to 20% of total hours.

- Half credits are accepted after the first hour.

- Personal development courses count 50% towards the hours taken. (Example: Four hours in leadership techniques will count two hours toward CPE requirements). It is recommended that the CPA submit a PQF to verify the number of eligible hours per program.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Two full calendar years immediately preceding renewal of a permit.

Contact Information

Nebraska State Board of Public Accountancy

PO Box 94725
Lincoln, NE 68509-4725
Phone: 402-471-3595
Fax: 402-471-4484

http://www.nol.org/home/BPA

Credits on Furthered Professionals may earn 40 credits via self-study, the remaining need to be Live Webcast.

Nevada CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits
Ethics- 4 Credits

 

Credit Limitations

- University or college courses: Credit courses - each semester hour credit = 15 hours CE; Non-credit courses - each classroom hour will equal one qualifying hour.

- Speaker, Discussion Leader Or Instructor:  Actual preparation time is allowable up to double the presentation time. For example, a total of three hours is allowable for a presentation qualifying for one hour of in-class credit.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year period preceding renewal.

Contact Information

Nevada State Board of Accountancy

1325 Airmotive Way
Suite 220
Reno, NV 89502
Phone: 775-786-0231
Fax: 775-786-0234

http://www.nvaccountancy.com/

Credits on Furthered Professionals may earn all their credits on FurtherEd

New Hampshire CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years Depending on Last Name.

Specialty Requirements

General- 116 Credits
Ethics- 4 Credits

 

Credit Limitations

- For university or college courses, each semester hour of credit shall equal 15 hours.

- Maximum credit is actual presentation time plus up to twice the presentation time for preparation.  Allow credit for multiple presentations of the same course within a single renewal period, only if the licensee made substantive changes to the materials or presentation requiring preparation time in excess of 25% of the preparation time claimed for the original preparation for the course. Limitation for total instructor credits is 50% of total hours.

- The maximum for books/articles is 50% of total hours. Articles or books must be published to obtain credit on a self-declaration basis.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

3-year period preceding renewal.

Contact Information

New Hampshire Board of Accountancy

New Hampshire Joint Board
57 Regional Drive
Concord, NH 03301
Phone: 603-271-2219
Fax: 603-271-8702

http://www.nh.gov/accountancy/

Credits on Furthered Professionals may earn all their credits on FurtherEd

New Jersey CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

- A minimum of 24 Accounting & Auditing credits for those in public practice or attest.

- A minimum of 72 technical hours - subjects include; accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics, statistics, SEC Practice, taxation and professional ethics and any of the above may be in specialized industries.

- Other courses may be acceptable if the licensee can demonstrate to the satisfaction of the Board that each subject or specific program contributes to the maintenance of the licensee's professional competence.

- Practice development and marketing courses are not acceptable.

 

Credit Limitations
- The maximum credit for instructors is up to 2 times the course time for preparation, with a maximum of 50%. No credit for subsequent sessions in the same year. After 1 year if the material is updated, then 1 credit per hour may be awarded, not 3.

- A licensee whose full time career is that of an instructor cannot receive CPE credit for any event he/she instructs.

- Instructed events can only receive credit for subject areas that are categorized as technical.

- The limit on books/articles is 25% of total hours.

- Non--technical credits are a limited credit area.

- Practice Review is limited to 50% of total hours.

- At least 60 credit hours must be earned through didactic instruction.

- University or college courses:  Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 50 minutes credit.

- Providers for self-study events must be NASBA approved.

- A licensee is limited to earning 60 hours of self-study credits per reporting cycle.

- College/University events shall only receive credit for subject areas that are categorized as Technical.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Every 3 Years

Contact Information

New Jersey State Board of Accountancy

124 Halsey Street, 6th Floor
PO Box 45000
Newark, NJ 07101
Phone: 973-504-6380
Fax: 973-648-2855

http://www.state.nj.us/lps/ca/nonmedical/accountant.htm

Credits on Furthered Professionals may earn all their credits on FurtherEd

New Mexico CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 116 Credits
Ethics- 4 Credits

 

Credit Limitations

- 4 hour limit on Board meeting attendance.

- 24 hours must NOT be sponsored by the individual's firm or employer. The hours may be taken on-line or through self-study, provided they are not sponsored by the employer.

- Authorship credits are limited to 50%. Board will determine amount of credit.

- Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Maximum credit is actual presentation time plus up to twice the presentation time for preparation.

- Practice Review is limited to 24 credits.

- University or college courses:  Credit Courses – each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour equals 1 CPE hour credit.

Reporting Date 3-year period
Reporting Date Rule

The reporting cycle begins the first day of the month after your birth month and ends on the last day of your birth month.

Notes

New Mexico Professionals must complete their requirements by last day of their birth month every 3 years.

Contact Information

New Mexico Public Accountancy Board

5200 Oakland NE, Suite D
Albuquerque, NM 87113
Phone: 505-222-9850
Fax: 505-222-9855

http://www.rld.state.nm.us/b&c/accountancy/index.htm

Credits on Furthered Professionals may earn all their credits on FurtherEd

New York CPE Requirements

Total CPE Requirements

40 Credits Every Year OR 24 in One Practice Area

 

Approved subject areas are:  Accounting; Auditing; Taxation; Advisory Services; Specialized Knowledge and Applications related to specialized industries; and Ethics.

Specialty Requirements

General: 36, Ethics: 4
Or in ONE Practice Area:
General: 20, Ethics: 4

 

Credit Limitations

- The maximum credit for instructors & articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.

- No repetition of courses without significant revisions or new materials for instructor credits.
Instructors of formal CPE course offered by a NYS approved CPE provider can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.

- CPE credit for teaching a college course is recognized based on 15 CPE credits per credit hour of course delivery. Thus teaching a 3 credit college course would be worth 45 CPE credits. The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.

- University or college courses. Credit courses:  Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

You do not need to report your CPE compliance on an annual basis. You are required, however to affirm whether you were in compliance with CPE requirements for the registration period that is ending on your registration renewal document.

Contact Information

New York State Board for Public Accountancy

State Education Department Division of Professional Licensing Services
89 Washington Avenue, 2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375

http://www.op.nysed.gov/cpa.htm

Credits on Furthered Professionals may earn all their credits on CPEline.com

North Carolina CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

General - 38 Credits
Ethics - 2 Credits

 

Credit Limitations

- CPE credit for a self-study course is based on average number of contact hours needed to complete the course.  Average completion time, as determined by sponsor, shall be allowed for CPE credit.

- The maximum credit for instructors is 50% of total hours

- One semester hour of college credit equals 15 CPE credits; one quarter hour of college credit equals 10 CPE hours; no CPE credit granted to a CPA who audits a college course.

- CPE credit for instructing a graduate level college course shall be given based on the number of credit hours the college gives a student for successfully completing the course.

- CPE credit for instructing a college course shall be allowed only once for a course presented more than once in the same year by the same CPA.

- Credit shall not be given for instructing an undergraduate level course.

- The maximum credit for writers/authors it is 25%. Published works only are given credit.

- Half credits are accepted after the first hour.

- When a CPA has completed more than the required number of hours of CPE in any one calendar year, the extra hours, not in excess of 20 hours, may be carried forward and treated as hours earned in the following year. Please note that carry-forward hours may not be used to satisfy the ethics CPE requirement or the non-self-study CPE requirement.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Annually by December 31 as a condition to renew the CPA certificate by June 30.

Contact Information

North Carolina State Board of CPA Examiners

1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827
Phone: 919-733-4222
Fax: 919-733-4209

http://www.cpaboard.state.nc.us/

Credits on Furthered Professionals may earn all their credits on FurtherEd

North Dakota CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.

 

Credit Limitations

- Credit for teaching is limited to 2x the credit available for taking the course.

CPE Deadline Jun 30, 2013
Reporting Date December 31, 2014
Reporting Date Rule

Minimum of 20 hours each calendar year but must have completed 120 hours of CPE in the immediate preceding 3 reporting periods.

Contact Information

North Dakota State Board of Accountancy

2701 S. Columbia Road
Grand Forks, ND 58201-6029
Phone: 800-532-5904
Fax: 701-775-7430

http://www.state.nd.us/ndsba

Credits on Furthered Professionals may earn all their credits on FurtherEd

Ohio CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General -117 Credits
Ethics- 3 Credits
24 Credits Must be Completed in One Practice Area

 

- 24 hours of accounting, auditing or attestation standards (during the 3-year reporting period)is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.

- 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.

- An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period specific to the types of services provided by the Ohio permit holder.

- An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.

 

Credit Limitations

- Self-study must include one or more examinations that must be successfully completed.

- Self study programs will earn credit based upon average completion time determined by pilot testing.

- College courses earn 10 credits per quarter hour or 15 credits per semester hour.

- The board must evaluate credit claimed for publications or other special learning activities.

- Credit awarded for passing major professional examinations that have been approved by the board is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of 40 credits per session.

- Instructor credits are accepted. No repetitions allowed.

- Instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit.

- Half credits are allowed.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year reporting period.

Contact Information

Accountancy Board of Ohio

77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: 614-466-4135
Fax: 614-466-2628

http://www.state.oh.us/acc

Credits on Furthered Earn all 117 General Credits on FurtherEd

Oklahoma CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 116 Credits
Ethics- 4 Credits

 

A minimum of 72 hours of the 120 hour earned in any 3-year period shall be in subject areas related to the practice of public accounting, with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA's main area of employment is industry. A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program.

 

Credit Limitations

- Author Published Materials are limited to 10 hours

- University or college courses. Credit courses:  Each semester hour equals15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses: Each classroom hour will equal 1 hr CE.

- Instructors, discussion leaders, or speakers receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.

- Instructors of university or college courses can claim a maximum of fifteen CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.

- Half credits are allowed after the first hour

CPE Deadline Dec 31, 2012
Reporting Date Every 3 Years
Reporting Date Rule

365-day period immediately preceding the date of application.

Contact Information

Oklahoma Accountancy Board

201 NW 63rd Street, Suite 210
Oklahoma City, OK 73116
Phone: 405-521-2397
Fax: 405-521-3118

http://www.youroklahoma.com/oab/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Oregon CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General - 76 Credits
Ethics - 4 Credits

 

Credit Limitations

- The maximum credit for instructors and authorship combined is 50% of total hours.

- Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only.

- University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses: Each classroom hour will equal 50 minutes credit.

- Instructors, discussion leaders, or speakers receive CPE credit for preparation time up to two times the time for presentation, in addition to the time for presentation.

- Non-technical credits are limited to 16 hours and cannot be carried forward.

- Credit for Practice Review is limited to 2 hours per instance and 16 total hours.

- Half credits are allowed after the first hour.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

Every 2 years

Contact Information

Oregon Board of Accountancy

3218 Pringle Road, S.E. #110
Salem, OR 97302-6307
Phone:
Fax:

http://boahost.com/index.lasso

Credits on Furthered Professionals may earn 37 credits on FurtherEd

Pennsylvania CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General- 76 Credits
Ethics-4 Credits
A minimum of 16 hours in Accounting & Auditing and 8 hours in Taxation.

 

Credit Limitations 

- The maximum credit for self-study is 50% of total biennial requirement.

- The maximum credit for instruction is 50% of total biennial requirement.

- No repetitions for instructor credits unless the material has substantially changed.

- Entry level accounting courses do not count for instructors.

- Credit for published books/articles is limited to 25% of the total requirement based on self-declaration.

- Maximum credit upon request to the Board may not exceed 50% of the total requirement. Beginning January 1, 2012, a licensee will not be able to obtain CPE credit for authorship of an article, book or other writing.

- Credit for committee meetings will only be granted if the meeting is structured as a continuing education program.

- Academic Courses. Credit courses: Each semester credit hour earned equals 15 credit hours of CPE;

- Each quarter credit hour earned equals 10 credit hours of CPE.  Non-credit courses:  One credit hour of

- CPE will be given for each 50 minutes of in-class participation.

- Whole hour credits only are allowed. However, after one full credit, additional time can be granted in half hour credits for the same course.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Every 2 years.

Contact Information

Pennsylvania State Board of Accountancy

2601 North Third St.
Harrisburg, PA 17110
Phone: 717-783-1404
Fax: 717-705-5540

http://www.dos.state.pa.us/bpoa/cwp/view.asp?a=1104&q=432428

Credits on Furthered Professionals may earn 40 credits via self-study, the remaining need to be live webcast or in person.

Rhode Island CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 114 Cedits
Ethics- 6 Credits
Professionals must complete 24 Credits in Accounting & Auditing.

 

Credit Limitations

- Personal Development and Marketing courses are limited to 24 credits per reporting period. This includes the following subject areas: Business Management and Organization, Communications, Marketing,

- Personnel/HR, and Personal Development.

- The maximum credit for instructors, speakers or discussion leaders is 60 hours over 3 years.

- Practice or personal development and management skills are limited to 24 hours over 3 years.

- Authorship credits are limited to 60 hours over 3 years.

- Self study credits must be QAS approved or interactive and are limited to 80 hours each 3 years.

- Partial Credits are accepted.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year period immediately preceding registration.

Contact Information

Rhode Island Board of Accountancy

1511 Pontiac Ave., 68-1
Cranston, RI 02920
Phone:
Fax:

http://www.dbr.state.ri.us/account.html

Credits on Furthered Professionals may earn all their credits on FurtherEd

South Carolina CPE Requirements

Total CPE Requirements

40 Credits Every Year

Specialty Requirements

General 40 Credits

 

Credit Limitations

- A maximum of 20% in personal development per year is allowed.

- Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs.

- No more than ten (10) hours of CPE can be earned in a calendar day.

- Teachers of university and college undergraduate and graduate credit courses shall be granted credit at the rate of ten (10) hours for each three (3) semester hour (or prorated equivalent) course taught. Credit shall not be granted for accounting principles, basic financial accounting, basic managerial accounting or any other introductory accounting course, either undergraduate or graduate. Credit shall not be granted for repetitious presentations within a two (2) year period. Credit for teaching university, college, and graduate credit courses shall be limited to twenty-five (25%) percent of the required hours for a reporting period.

- The maximum credit for published articles and books is 25% of the total requirement. Credits are self-declared, subject to Board approval.

- Practice Review is limited to 16 hours per year.

- University or college courses: Credit courses - each semester hour  equals 15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses - each classroom hour will equal 50 minutes credit.

- Personal Development credits are limited to 8 hours per year.  Personal development courses are accepted in categories as listed on the NASBA website.

- Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor's recommendation for hours of credit. A self-study program that involves only reading a publication and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for

- Continuing Education and the RIA "Tax Quizzer" courses are not acceptable.

- Only self-study courses registered under Quality Assurance Service (QAS) of NASBA will qualify.

- Participation in positive enforcement reviews assigned by the Board and services on peer review acceptance body qualifying under board regulations qualifies for and is limited to sixteen (16) hours credit per year for time actually spent on duties.

- Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.

- Half credits are allowed after the first hour.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Professionals must report every year

Contact Information

South Carolina Board of Accountancy

110 Centerview Drive-Kingstree
Building (29210)
PO Box 11329
Columbia, SC 29211-1329
Phone: 803-896-4770
Fax: 803-896-4554

http://www.llr.state.sc.us/POL/accountancy/INDEX.ASP

Credits on Furthered Professionals may earn 20 credits via self-study, the remaining need to be Live Webcast.

South Dakota CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

None

 

Credit Limtiations

- No more than 24 hours of behavioral/motivational courses are permitted in a 3-year renewal period for those engaged in public accounting.

- University or college courses.  Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

- Instructors or discussion leaders of learning activities may receive credit for both preparation and presentation time provided the activities maintain or increase their professional competence and qualify as credit for participants.  Instructors may receive up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For repeat presentations, CPE credit may be claimed only if it can be demonstrated that the learning activity was substantially changed and such change required significant additional study or research.

- An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during any three-year renewal period for teaching courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed in subdivisions.

- The board may grant credit for the writing of published articles, books, or CPE programs to include credit for research and writing time provided the board determines the activity maintains or improves professional competence.  The article, book, or CPE program must be formally reviewed by an independent party.  CPE credits should be claimed only upon publication.  Not more than half the three-year continuing professional education credit required may be gained through publications.

- Half credits are allowed after the first hour.

CPE Deadline Jun 30, 2013
Reporting Date June 30, 2014
Reporting Date Rule

3-year renewal cycle.

Contact Information

South Dakota Board of Accountancy

301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605-367-5770
Fax: 605-367-5773

http://www.state.sd.us/dol/boards/accountancy/acc-home.htm

Credits on Furthered Professionals may earn all their credits on FurtherEd

Tennessee CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General - 76 Credits
Ethics - 4 Credits

- At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services
- If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
- If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

 

Credit Limitations

- The maximum credit for instructors is 50% of total hours. Instructors may receive up to three hours credit for each hour of class time.

- Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. The maximum credit for published article/books is 50% of total hours.

- Self-study courses must be QAS approved or be offered by the AICPA or a State Society.

- University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.  

- Half credits are accepted after the first hour.

- Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee's CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board.

- Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Every 2 Years

Contact Information

Tennessee State Board of Accountancy

500 James Robertson Parkway
Davy Crockett Tower
Nashville, TN 37243-1141
Phone: 615-741-2550
Fax: 615-532-880

http://www.state.tn.us/commerce/boards/tnsba/

Credits on Furthered Earn all 76 General Credits on FurtherEd

Texas CPE Requirements

Total CPE Requirements

120 Hours Every 3 Years

Specialty Requirements

General- 116 Credits
Ethics- 4 Credits

 

Credit Limitations

- The maximum credit for instructors is 20 hours per year with no repetition unless there are substantial changes to the material. For the first time a program is presented, instructors may receive up to three times the number of credit hours approved for the program.

- Authorship credits are limited to 10 hours in any CPE reporting period. Authorship may request additional hours but cannot exceed 20 hours in a reporting period.

- Non-technical courses are limited to 50% of the total credit hours claimed in the three-year reporting period.

- A minimum of 20 credit hours per CPE reporting period must be as a participant in a qualified CPE program.  To qualify the hours must be from a live classroom instruction or can be self-study if the licensee is claiming credit as provided for instructors/discussion leaders and authorship.

Reporting Date Every 3 Years
Reporting Date Rule

The reporting cycle begins the first day of the month after your birth month and ends on the last day of your birth month.

Notes

Texas Professionals must complete their requirements by last day of their birth month every 3 years.

Contact Information

Texas State Board of Public Accountancy

333 Guadalupe
Tower III, Suite 900
Austin, TX 78701-3900
Phone: 512-305-7800
Fax: 512-305-7854

http://www.tsbpa.state.tx.us

Credits on Furthered Professionals may earn all their credits on FurtherEd

Utah CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

Credit Limitations

- The maximum credit for published books/articles is 25% of total hours.

- Credit to be determined by Board for published works. Must be formally reviewed by an independent party.

- CPE credits may only be claimed upon publication.

- University or college courses:  One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours.  Non credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

- Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation. For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation).

- Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.

- Half credits allowed after the first hour.

CPE Deadline Dec 31, 2012
Reporting Date January 31, 2014
Reporting Date Rule

2-year reporting period. Reports due January 31 of each year.

Contact Information

Utah Board of Accountancy

PO Box 146741
Salt Lake City, UT 84114-6741
Phone: 801-530-6628
Toll-free: 866-275-3675
Fax: 801-530-6511

http://www.dopl.utah.gov/licensing/accountancy.html

Credits on Furthered Professionals may earn all their credits on FurtherEd

Vermont CPE Requirements

Total CPE Requirements

80 Credits Every 2 Years

Specialty Requirements

General: 76 Credits

Ethics: 4 Credits

8 hours in accounting and auditing

 

Credit Limitations

- Maximum credit is 64 hours or 80% in the combination of self study, instructor/discussion leader and published articles/books.

- Authorship credits are limited to 25% of total hours.

- Instructor credits are limited to 50% of total hours and no repeat credits allowed without substantial changes to materials.

- Credit only given for whole hours defined as at least 50 minutes.

- Initial licensees, not by endorsement, that are licensed for less than two full years can use no more than 32 hours of continuing professional education in a combination of self study, instructor/discussion leader and published articles/books.

- University or college courses: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

- Portions devoted to firm administrative, financial and operating matters generally will not qualify.

CPE Deadline Jul 31, 2013
Reporting Date July 31, 2014
Reporting Date Rule

2-year reporting period.

Contact Information

Vermont Board of Public Accountancy

Office of Professional Regulation
National Life Bldg., North, FL 2
Montpelier, VT 05620-3402
Phone: 802-828-2808
Fax: 802-828-2465

http://www.vtprofessionals.org/opr1/accountants/

Credits on Furthered Professionals may earn 76 General Credits on FurtherEd

Virginia CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General - 114 Credits
Ethics - 6 Credits

 

Virginia licensees who release or authorize the release of reports on attest services or compilation services provided for persons or entities located in Virginia shall annually obtain a minimum of eight hours of continuing professional education related to attest services or compilation services.

 

Credit Limitations

- The maximum credit for instructors is 30 hours every 3 years, without any repetitions.

- Credit for authorship/published materials is granted on a case-by-case basis.

- Half credits are allowed after the first hour.

- University or college courses:  One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours.

- Exams: 30 hours maximum for passing each section of the CFA Exam, and other exams presented by staff for approval by the Board, not to exceed a total of 60 hours over a 3-year rolling period.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year reporting period.

Contact Information

Virginia Board of Accountancy

9960 Mayland Drive, Suite 402
Henrico, VA 23233
Phone: 804-367-8505
Fax: 804-527-4409

http://www.boa.state.va.us

Credits on Furthered Earn all 114 General Credits on FurtherEd

Washington CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General - 116 Credits
Ethics - 4 Credits

 

Credit Limitations

- Non-technical CPE credit is limited to 24 CPE hours per 3-year period. Non-technical subjects are:  Communication skills; Interpersonal management skills; Leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.

- Authorship/Publication Requirement - after the first 30 hours, any additional credit will be determined by the Board.

- For both undergraduate and graduate courses one quarter credit equals 10 CPE credit hours and one semester credit equals 15 CPE credit hours.

- Practice Review is limited to 64 hours of technical CPE credit each calendar year.

- Credit for instruction is limited to 72 hours.

- Half credits are allowed after the first hour.

- Self-study is allowed full credit if interactive; half credit otherwise.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

3-year reporting period.

Contact Information

Washington State Board of Accountancy

PO Box 9131
Olympia, WA 98507-9131
Phone: 360-753-2585
Fax: 360-664-9190

http://www.cpaboard.wa.gov

Credits on Furthered Professionals may earn all their credits on FurtherEd

West Virginia CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

Credit Limitations

- The maximum credit for published articles/books is 60 hours per publication.

- The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.

- Teachers in any approved programs will receive two additional hours credit for study for each hour taught (totaling three hours for each hour taught) for the first time they teach a course.

- University or college courses;  One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours.

- Principles of Accounting does not count for credit for attendance or instruction.

- In order for Self-Study courses to qualify for CPE credit in WV, the program must be approved by NASBA or the AICPA.

- Licensees shall receive 1/2 credit for each hour spent teaching tax courses to VITA volunteers in any three-year rolling period.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Credits must be reported every year
 

Contact Information

West Virginia Board of Accountancy

106 Capitol Street, Suite 100
Charleston, WV 25301-2610
Phone: 304-558-3557
Fax: 304-558-1325

http://www.wvboacc.org/

Credits on Furthered Professionals may earn all their credits on FurtherEd

Wyoming CPE Requirements

Total CPE Requirements

120 Credits Every 3 Years

Specialty Requirements

General- 116 Credits
Ethics- 4 Credits

 

Credit Limitations

- The maximum credit for instructors is 50%, or 60 hours with no repetitions.

- The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.

- Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period.

- Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.

- Self-study credits are not limited

- Half credits are accepted after first hour of CPE.

CPE Deadline Dec 31, 2012
Reporting Date December 31, 2014
Reporting Date Rule

Reporting is done annually

Contact Information

Wyoming Board of Certified Public Accountants

2020 Carey Avenue, Suite 702
Cheyenne, WY 82002
Phone: 307-777-7551
Fax: 307-777-3796

http://cpaboard.state.wy.us

Credits on Furthered Earn all 116 General Credits on FurtherEd