Free CPE is easy to find and easy to waste. A session can be free, interesting and still earn nothing toward your license, because credit depends on who sponsored it, how it was delivered and whether your own board accepts it. This guide covers the rules that decide whether a credit counts, the places free credit comes from, and the traps that cost CPAs hours at renewal.
It is written for CPAs and for firm staff who track CPE. The rules below come from the joint NASBA and AICPA standards for CPE programs, NASBA's model rules for state boards, AICPA membership rules and state board pages. State rules differ, so the last word is always your board's. Start from the state hub to find your board's pages.
Who decides what counts?
Three layers apply, and a course must satisfy each one that applies to you.
- Your state board of accountancy. It sets the hours, the reporting period, the ethics and subject requirements, the accepted sponsors and the limits on self-study. The standards themselves say that boards of accountancy, membership associations and other professional bodies have final authority on whether an individual course earns credit.
- The AICPA, if you are a member. Members must complete 120 hours of CPE, or the equivalent, in each three-year reporting period, report compliance each year with dues, and keep records to provide on request. Members who are retired, unemployed or temporarily out of the workforce are exempt, as are certain inactive-license holders.
- Other regimes that apply to your work. Auditors on government engagements follow a separate two-year rule in the Yellow Book. See Yellow Book CPE. Other credentials, such as the CITP or the CFE, have their own annual rules.
The CPE glossary entry gives the short version. Free CPE is only useful if it counts under all of these at once.
The standards behind a qualifying credit
NASBA and the AICPA jointly issue the Statement on Standards for Continuing Professional Education (CPE) Programs. Its revised 2024 edition took effect on January 1, 2024. NASBA's Registry site states that a further revision takes effect August 1, 2026, with new programs developed or first published required to comply by March 1, 2027 and existing group and self-study programs by November 1, 2028. The points below follow the 2026 text.
Credit is measured by time. One 50-minute period equals one CPE credit. Only learning content counts. Excessive welcome and housekeeping time and breaks do not.
Credit comes in set increments. The standards let a sponsor award a group program credit in half-credit or whole-credit steps to start and then in one-fifth or one-half increments. Blended learning starts at one full credit. Self-study can start at one-fifth or one-half credit. State boards can differ on acceptable increments, and the standards tell the CPA to check the board's requirements for one-fifth and one-half credits.
Attendance or completion must be verified. The standards say a CPA's self-certification of attendance or completion alone is not sufficient. For live group programs, a sponsor must monitor individual attendance. Technology-based prompts must come at least three times per 50-minute credit hour and be unpredictable.
Delivery method matters. The standards define these formal learning programs:
- Group programs: a classroom, a conference, two-way video, a call, a live broadcast or a webinar.
- Self study programs: the learner controls timing, place and pace.
- Nano learning: a self-study program done individually, on a single learning objective, in at least 10 and less than 20 minutes, using electronic media, and awarded exactly one-fifth credit.
- Blended learning: a mix of the above.
Self-study: what a valid course must include
Self-study is where many free courses fall short. The 2026 Standards require sponsors of traditional self-study programs to have participants pass a qualified assessment with a cumulative score of at least 70 percent before credit is issued. The assessment needs at least five questions and scored responses per CPE credit, so a five-credit course carries at least 25 questions. Forced-choice formats such as true or false do not qualify. For a program marketed at one-fifth credit, at least two questions are required. The assessment must cover at least 75 percent of the learning objectives unless a randomized test bank is used.
Nano learning must also include a passing assessment. A 20-minute program cannot be one nano program; the standards state it would have to be produced as two stand-alone nano programs.
The practical test is simple. If a "free CPE" course gives you a certificate without an assessment, ask the sponsor how it meets these requirements before you count it. Some boards also restrict how much self-study you can use, and others do not, so check yours. California's board FAQ, for example, states that 100% of the CE requirements may be completed in qualifying self-study programs, while other boards set their own limits in rule.
Sponsors: the National Registry and board-approved providers
Most boards accept credit when it comes from one of four kinds of sponsor. NASBA's Uniform Accountancy Act Model Rules list them as:
- members of NASBA's National Registry of CPE Sponsors
- recognized national and state professional accounting associations and their local affiliates that the board approves
- accredited universities and colleges
- any person or firm approved directly by the board
The Model Rules are a model. Each state adopts its own rule text, so the list in your state may differ. NASBA's Registry lets you search sponsors and confirm a sponsor's status through its audit service at cpeauditservice.nasba.org. Do that before a course, not at renewal. A Registry sponsor that is not registered for the delivery method you used (group versus self-study, for example) may not support your credit.
Where free CPE comes from
AICPA section benefits. Some AICPA sections include free live CPE with membership. The Personal Financial Planning section gives members 16 hours of free CPE a year through its sponsored webcasts. The Tax Section includes up to 16 hours of CPE through eight premier webcasts each membership year, with 2 credits per webcast, but only the first live airing is included. General AICPA membership does not itself come with a free CPE allowance on those pages.
State CPA societies. Many societies offer complimentary sessions to members or free days. Under the Model Rules, board-approved state associations are qualifying sponsors, but check that yours is approved in the state where you are licensed.
Free webinars from Registry sponsors. Software vendors, firms and training companies that are Registry sponsors run live webinars that carry credit at no charge. Read the terms. Credit usually requires live attendance for most of the session and response to polling prompts.
Government agency sessions. These often do not carry CPA credit. The IRS lists its webinars as free and says they often offer continuing education credit for enrolled agents and other preparers with a valid PTIN, and tells CPAs and attorneys to check with their state boards. The IRS also states that its Stakeholder Liaison and Visual Education and Communication Branch webinars are not accredited by NASBA or for legal CLE. For a CPA, a free IRS session may be good learning and still not count.
Instructing, writing and technical review. Many boards allow credit for teaching a CPE program, authoring professional publications and reviewing course content, subject to caps. The Model Rules allow instructor preparation time up to twice the participant credit, and cap instructor, reviewer and author credit at 50 percent of required credits each. Board rules differ.
What does not count
- Archived webcasts. The AICPA states that an archived session is not live and does not provide CPE credit, and its Tax Section page notes that, per NASBA, you cannot earn credit by watching a webcast archive. Rebroadcasts at a scheduled time are different from an on-demand archive, so read the course description.
- Non-sponsor content. A conference or video series run by someone who is not a Registry sponsor, an approved association, a university or a board-approved provider may not earn credit. The Model Rules provide a limited exception for specialized-industry group learning, capped at 25 percent of qualifying credits in a reporting period.
- Basic accounting courses and exam review. The Model Rules do not allow credit for basic or introductory accounting courses or CPA exam prep.
- Wrong subject area. Credit in an unrelated topic may be rejected, and boards separate technical from nontechnical fields and require ethics hours. For example, the Model Rules require at least 50 percent of hours in technical fields of study.
How much CPE do CPAs need?
It depends on your state. NASBA's Model Rules set a model of 120 credits per three-year period, with at least 20 each year, an average of 2 ethics credits per year and half of the credits in technical subjects. States do not all follow it. California requires 80 hours in the two years before license expiration, with at least 20 in each year (12 of them technical), 4 hours of ethics and further subject requirements, for example 24 hours in government auditing or accounting and auditing with 4 hours of fraud CE. Texas states 120 hours every three years, including at least 4 hours of Texas-specific ethics every two years, with no carryover. These examples are not representative of your state, which may differ in hours, ethics, residency and self-study treatment.
For auditors on government work, the GAO's 2024 Yellow Book requires 80 hours every two years, at least 24 on government-related subjects and at least 20 each year, and sets 50 minutes as the unit of credit. It treats individual study as qualifying when the auditor passes a summary examination or satisfactorily completes the program requirements. See GAGAS.
Illustrative record check
Illustrative numbers, one CPA in a state requiring 120 credits over three years. The CPA logs 24 hours of AICPA section webcasts, 30 hours at a state society conference, 40 hours of Registry self-study courses, 16 hours of training from a Registry sponsor and 10 hours of archived webcasts. The archived hours do not count, so qualifying credit is 24 + 30 + 40 + 16 = 110, which is 10 short of 120 (the 10 archived hours would have brought the logged total to 120, which is how the gap goes unnoticed). Finding that before the reporting period closes leaves time to take 10 more qualifying hours.
Keep records the board will accept
The Model Rules put the burden on the licensee to document that a program was acceptable and the credits valid, and suggest retaining that documentation for the longer of five years or two reporting periods. California publishes a four-year retention guide, and notes that as of January 2026 renewals are self-certified, with audits checking evidence. For each course keep the certificate of completion or transcript, the sponsor's name and registry status, the dates, the delivery method, the field of study and the credit. See audit record retention for firm-side records, and track firm CPE by person.
Frequently asked questions
Is free CPE as valid as paid CPE?
Yes, if the sponsor is acceptable to your board and the program meets the standards for its delivery method. Price does not affect credit. Sponsor status, delivery method, completion verification and field of study do.
Do webinars count for CPE?
Live webinars from a qualifying sponsor can, if the sponsor verifies your attendance. The AICPA states that an archived session does not provide credit. IRS webinars are free, but the IRS says they are not NASBA accredited and tells CPAs to check with their boards.
How do I know if a CPE sponsor is NASBA registered?
Use the sponsor search on NASBA's Registry site or the Registry confirmation tool. Boards of accountancy can also confirm Registry status. Check the delivery method the sponsor is registered for.
How many CPE hours do CPAs need each year?
It depends on your board. Many states use a three-year total with an annual minimum, and the Model Rules suggest 20 per year. California uses 80 hours over two years with at least 20 each year. Read your board's current rule.
Can I use self-study for all of my CPE?
That depends on the state. California's board says all required hours may be self-study. Other boards limit self-study in their rules. Check yours.
Does one course satisfy my state, the AICPA and the Yellow Book at once?
It may, but not automatically. A course must meet your board's rules, the AICPA's and, for government auditors, the Yellow Book's subject categories. Track the Yellow Book's 24 government hours separately.
CORAA prepares audit files for US CPA firms from QuickBooks books. The firm's own people perform the audit and sign the report.
Sources
- NASBA and AICPA, Statement on Standards for Continuing Professional Education (CPE) Programs (2026 edition and 2024 edition), via NASBA Registry, nasbaregistry.org/the-standards
- NASBA and AICPA, NASBA and AICPA Approve Revisions to Continuing Professional Education Standards (December 2023), nasba.org
- NASBA, Uniform Accountancy Act Model Rules (January 2024), Rules 6-4 to 6-7, nasba.org
- NASBA, National Registry of CPE Sponsors, sponsor search and confirmation, nasbaregistry.org/sponsor-list
- AICPA, CPE Requirements and Credits (member requirement, earning credit, archived webcasts), aicpa-cima.com/help/cpe-requirements-and-credits
- AICPA, Free CPE and Discounts for Tax Section Members, aicpa-cima.com
- AICPA, Personal Financial Planning and CPA/PFS Webcasts, aicpa-cima.com
- IRS, IRS-sponsored continuing education programs, irs.gov
- California Board of Accountancy, CE Quick Reference, dca.ca.gov/cba/licensees/cequickref.shtml
- Texas State Board of Public Accountancy, License Renewal, tsbpa.texas.gov/cpas/renewal
- U.S. Government Accountability Office, Government Auditing Standards, 2024 Revision (GAO-24-106786), Chapter 4, gao.gov/assets/gao-24-106786.pdf
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AU-C references are to AICPA Professional Standards, paraphrased here; read the standard itself before relying on a requirement. This page is guidance, not professional advice. Report an error