CPA CPE Requirements 2026: Hours, Ethics & Renewal
US CPAs must complete continuing professional education to keep their licence active — commonly 120 hours over a rolling three-year period, though several large states (California, Florida, New York, Illinois among them) use an 80-hours-over-two-years model instead. Ethics hours are mandatory everywhere but the form varies sharply by board. Credits must come from a NASBA-registered sponsor or the AICPA directly — and through Eduyush, India-based CPAs can buy official AICPA CPE certificates at regional pricing (up to ~46% below AICPA list).
This guide is about staying licensed after you pass. If you are still sitting sections, see CPA exam fees and CPA eligibility first. CPE begins once your state board issues the licence.
- There are two dominant models, not one. Many boards use 120 hours over a rolling three-year cycle; California, Florida, New York, Illinois and others use 80 hours over two years. Your board decides — not AICPA, not NASBA.
- Ethics is where boards differ most. Texas requires a 4-hour TSBPA-approved ethics course every two years — a generic NASBA behavioural-ethics course does not satisfy it. New Jersey's law-and-ethics course cannot be taken as self-study.
- The sponsor must be NASBA-registered or the AICPA directly. AICPA & CIMA courses satisfy this standard by definition, with the field of study listed on every certificate.
- One AICPA certificate can cover a large slice of a cycle. A 94.5-CPE CAS Core enrolment or a 51.5-CPE international tax certificate can clear months of requirement in one purchase.
- Buying via Eduyush gets you the identical official AICPA content in INR, at up to ~46% below AICPA direct pricing.
The CPA Licence Lifecycle at a Glance
CPE is not a one-off task — it is a permanent cycle that starts the day your licence is issued and repeats until you retire the licence. Here is the whole loop:
What CPE Is — and Who Actually Sets the Rules
CPE (Continuing Professional Education) is measured in a fixed unit: one 50-minute period equals one CPE credit, under the joint AICPA/NASBA Statement on Standards for CPE Programs.
The point most candidates get wrong: AICPA and NASBA do not set your CPE requirement — your state board of accountancy does. AICPA and NASBA publish the standards a course must meet; the board where you hold your licence sets the number of hours, the annual minimum, the ethics rule and the reporting cycle. Note also that AICPA membership carries its own separate 120-hours-per-3-years rule with no annual minimum — that is a membership condition, distinct from your board's licence requirement, and meeting one does not automatically satisfy the other.
NASBA registration certifies the course. Your state board certifies you. A course being NASBA-registered means it will generally count — but how many hours you owe, in which categories, and by when, is always your board's call.
How Many CPE Hours Does a CPA Need?
There are two dominant structures. Many boards use 120 hours over a rolling three-year period with a 20-hour annual minimum. But several of the states most popular with international candidates — California, Florida, New York, Illinois — use 80 hours over a two-year cycle instead. Neither is "the" rule; your board's page is.
| State board | Total per cycle | Annual minimum | Ethics rule |
|---|---|---|---|
| California | 80 / 2 yrs | 20 hrs | 4 hrs ethics per cycle; regulatory review course every 6 yrs |
| Florida | 80 / 2 yrs | — | 4 hrs Florida board-approved ethics per cycle |
| New York | Annual: 40 hrs (or 24 concentrated) | per year | 4 hrs ethics per 3 yrs |
| Illinois | 120 / 3 yrs | — | 4 hrs ethics per cycle incl. 1 hr sexual-harassment training |
| Texas | 120 / 3 yrs (rolling) | 20 hrs | 4-hr TSBPA-approved ethics course every 2 years |
| Virginia | 120 / 3 yrs (rolling) | 20 hrs | 2-hr VBOA-approved ethics annually |
| Oklahoma | 120 / 3 yrs (rolling) | 20 hrs technical | 4 hrs ethics per rolling 3-yr period (no state-specific course required) |
| New Jersey | 120 / 3 yrs (triennial) | 20 hrs | 4-hr NJ Law & Ethics course each cycle — live only, no self-study |
| North Carolina | 40 / yr | — | 50 min ethics annually |
"Rolling" means the board looks back at the most recent three calendar years at any audit point — a light year can put you out of compliance even if your three-year total looks fine on paper. Front-load, don't back-load.
If you are licensed in more than one state, most boards let a non-resident meet CPE by satisfying the rules of their principal place of business — but you must actively claim that reciprocity during reporting, and some boards (Virginia, Texas) still require their own ethics course regardless. Assuming reciprocity applies automatically is a common way licences lapse.
The Ethics Requirement — Where Boards Differ Most
Every board requires ethics CPE, but the form varies more than any other rule. Four patterns exist:
General Behavioral Ethics CPE and a board-approved or state-specific ethics course are not interchangeable. The AICPA Ethics: Avoiding the Slippery Slope course (4 CPE, Behavioral Ethics) satisfies boards that accept general behavioural ethics — such as Oklahoma. It does not satisfy Texas (TSBPA-approved provider required) or New Jersey (live NJ-law course required). Check which pattern your board follows before buying any ethics course.
The Sponsor Rule: NASBA-Registered or AICPA Directly
A CPE course generally counts only if it comes from a sponsor on the NASBA National Registry of CPE Sponsors or from the AICPA directly — and some boards additionally accept their own state society (Oklahoma accepts the Oklahoma Society of CPAs, for instance). This is the filter that disqualifies random webinars and free video content. AICPA & CIMA courses meet the standard by definition, and each course lists its NASBA field of study on the certificate — which is what you cite when your board audits you.
Planning a 120-Hour Cycle: One Worked Example
Here is how a full three-year, 120-hour cycle can be assembled from three enrolments — the arithmetic most CPAs never see laid out:
This worked example assumes your board accepts general behavioural ethics and has no unmet technical-category minimum (e.g. accounting-and-auditing hours for attest work). Adjust for your board's specific field-of-study rules — and remember the annual minimum means you cannot bank all of it into one year.
AICPA CPE Courses and Their Credit Values
Eduyush resells official AICPA & CIMA CPE certificates across most finance specialisations. Every course below is NASBA-compliant; the field of study shown is what counts toward your board's category rules.
| Certificate | CPE credits | NASBA field of study |
|---|---|---|
| CAS Core Learning | 94.5 | Advisory / management accounting |
| U.S. International Tax Certificate | 51.5 | Taxes |
| Not-for-Profit Certificate II | 34 | Auditing, Ethics, Finance, Taxes |
| CAS CVO I — Strategic Leadership | 20 | Business Management & Organization |
| CFO Financial I Certificate | 19.5 | Business Management & Organization |
| Controller 1 Bundle | 14.5 | Business Management & Organization |
| Data Processing & Analysis Certificate | 14 | Information Technology |
| NFP Financial Reporting Track | 13 | Accounting |
| Ethics in Action | 12 | Behavioral Ethics |
| Data Visualization & Communication | 11 | IT / Communications |
| CAS CVO II — Strategic Execution | 9 | Business Management & Organization |
| NFP Certificate II — Tax Compliance | 8.5 | Taxes |
| Data Analytics Core Concepts | 8 | Information Technology |
| U.S. Outbound & Inbound Transactions | 7 | Taxes |
| Ethics: Avoiding the Slippery Slope | 4 | Behavioral Ethics |
AICPA occasionally lists slightly different totals between a product's headline and its module table (the International Tax Certificate has appeared as both 51.5 and 50.5 CPE; 51.5 is the official page figure). Always confirm the exact figure on the checkout page before reporting it to your board.
Browse the full catalogue on the AICPA certifications collection.
How Eduyush Pricing Helps India-Based CPAs
The content is identical to buying from AICPA directly — same official platform, same certificate, same NASBA credit. What changes is the price and the payment path: authorised regional pricing (up to ~46% below AICPA list on many courses), checkout in Indian rupees, and activation support within 1–2 working days.
How to Plan Your CPE Cycle
Talk to an Eduyush advisor before you buy — we will map the field of study to your state's requirement and confirm the current CPE figure.
Browse AICPA CPE courses →Frequently Asked Questions
How many CPE hours does a CPA need?
It depends on the state. Many boards require 120 hours over a rolling three-year period with a 20-hour annual minimum; California, Florida and others use 80 hours over two years; New York uses an annual model. Confirm with the board that issued your licence.
Do AICPA courses count for CPE credit?
Yes — the accepted standard in most states is a NASBA-registered sponsor or the AICPA directly, and AICPA & CIMA courses meet the joint AICPA/NASBA Statement on Standards. Each course lists its NASBA field of study, which is what you cite at audit. State-specific ethics courses are the main exception.
How much ethics CPE does a CPA need?
Everywhere requires it, but the pattern varies: behavioural ethics per cycle (Oklahoma), an annual minimum (Virginia, North Carolina), a board-approved provider course (Texas — every two years), or a live state-law course (New Jersey — no self-study permitted). Confirm which pattern applies before buying a generic ethics course.
Can one AICPA certificate cover most of my CPE cycle?
Often, yes, subject to your board's annual minimum and category rules. CAS Core Learning carries 94.5 CPE and the U.S. International Tax Certificate carries 51.5 — either covers a large share of a 120-hour cycle, leaving ethics and any field-of-study minimums to top up. Remember an annual minimum means hours must be spread across the cycle, not banked in one year.
Is Eduyush pricing the same credit as buying from AICPA?
Yes. You study the same official content on the AICPA & CIMA platform and receive the same certificate and NASBA credit. Eduyush provides authorised regional pricing (up to ~46% off list), INR checkout and activation support — the credit itself is identical.
How long must I keep my CPE certificates?
Retention rules vary by board — New Jersey and Oklahoma require 5 years; others differ. Retaining every certificate for at least 5 years, and uploading them to your board's or NASBA's CPE audit portal where available, is the safe default.
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