Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
53 of 55 jurisdictions (50 states, DC, Guam, Puerto Rico, the US Virgin Islands and the Northern Mariana Islands) are published so far. A dash means the value is not yet verified against the board. Each jurisdiction is added only after its figures are read from the board’s own rule, statute or official page.
| Jurisdiction | CPE hours | License renewal | Exam and 150 hours |
|---|---|---|---|
| States and DC | |||
| Alabama | 40 per year | Annual. Permits to practice expire on the last day of September. | The 150-hour total is a cap in Pathway 3 (bachelor's plus 30 hours). Pathway 1 needs no hours beyond the… |
| Alaska | 80 per 2 years | Biennial. The current licensing period runs January 1, 2026 to December 31, 2027. | Not required. HB 121 removed the 150-hour total from AS 08.04.120(a) effective January 1, 2026; the bachelor's… |
| Arizona | 80 per 2 years | Biennial registration (A.R.S. 32-730). | Arizona does not require 150 hours for every candidate. The statute allows a bachelor's degree with two years… |
| Arkansas | 120 per 3 years | Annual. | Not required. The 150-hour route (bachelor's plus 30 semester hours, one year of experience) is one of three… |
| California | 80 per 2 years | Biennial. Expiry falls on the last day of the birth month, in even or odd years according to the birth year. | Legacy licensure requires 150 semester units in total, including 20 further accounting units and 10 ethics… |
| Colorado | 80 per 2 years | Biennial. Certificates expire November 30 of odd-numbered years, and the CPE reporting period ends December 31… | Certification applicants through December 31, 2026 need 150 semester hours (Rule 1.5(E)). From January 1… |
| Connecticut | 40 per year | Annual, January 1 to December 31. | Public Act 25-36 replaced the 150-hour rule on October 1, 2025. A bachelor's degree with an accounting… |
| Delaware | 80 per 2 years | Biennial. Permits expire June 30 of odd-numbered years. | The 150-hour route is one of three options in 24 Del. C. 1-107(c). A bachelor's degree alone or a… |
| District of Columbia | 80 per 2 years | Every two years. | D.C. Law 26-183 (B26-0494), effective September 25, 2026, ended the 150-hour requirement. A bachelor's degree… |
| Florida | 80 per 2 years | Biennial (Section 473.311(2)). | For licensure, at least 150 semester hours including a bachelor's or higher degree, with a concentration in… |
| Georgia | 80 per 2 years | Biennial. Individual licenses expire December 31 of each odd-numbered year. | 150 semester hours (225 quarter hours) including a baccalaureate degree remains one pathway. Since January 1… |
| Hawaii | 80 per 2 years | Biennial. Licenses and permits renew on or before December 31 of each odd-numbered year. | 150 semester hours (225 quarter hours) remain the standard route. Under the 2025 amendment, 120 semester hours… |
| Idaho | 80 per 2 years | Annual. Licenses expire on June 30 of each year (IDAPA 24.30.01.108). | The 150-semester-hour route (bachelor's plus 30 additional hours) remains Pathway 2. Since July 1, 2026… |
| Illinois | 120 per 3 years | Triennial. Every individual license expires on September 30 every 3 years (68 Ill. Adm. Code 1420.80). | Certification currently requires 150 semester credit hours. From January 1, 2027 the 150-hour pathway remains… |
| Indiana | 120 per 3 years | Triennial. CPA, PA, AP and firm permits expire June 30 of every third year (2024, 2027, 2030). | Licensure requires at least 150 semester hours and a baccalaureate or higher degree with an accounting… |
| Iowa | 120 per 3 years | Annual. Certificates expire June 30 of each year (481 IAC 1025.3(1)); Iowa Code 542.6 allows a term of up to… | Iowa Code 542.5(7), as amended by HF 778 effective July 1, 2026, requires either 150 semester hours with a… |
| Kansas | 80 per 2 years | Biennial. Permits for odd-numbered certificates expire on July 1 of odd-numbered years and permits for… | Since April 23, 2026 the 150-hour total is one of three options rather than a requirement: a bachelor's degree… |
| Kentucky | 80 per 2 years | Biennial, by license number: odd-numbered licenses renew in odd years and even-numbered licenses in even years… | Before HB 45, KRS 325.261(5) required 150 college semester hours for licensure. Effective July 16, 2026 that… |
| Louisiana | 80 per 2 years | Annual. NASBA's registry lists the renewal date as December 31 each year. | The traditional route requires 150 semester hours including a bachelor's or higher degree with an accounting… |
| Maine | 40 per year | Annual (Rule 02-280 ch. 5, sec. 6). | Licensure requires at least 150 semester hours, including a 4-year baccalaureate or higher degree (32 M.R.S… |
| Maryland | 80 per 2 years | Biennial. Each license runs a fixed two-year term with a fixed expiration date set by the date of license… | Before October 1, 2026 licensure required 150 semester hours including the degree. From October 1, 2026… |
| Massachusetts | 80 per 2 years | Biennial (252 CMR 2.14). | For the certificate: 150 semester hours (225 quarter hours) including a bachelor's degree from an accredited… |
| Michigan | 80 per 2 years | Biennial, renewing July 31 every other year. | For the CPA certificate: at least 150 semester hours, a baccalaureate or higher degree, and the accounting… |
| Minnesota | 120 per 3 years | Annual | At least 150 semester hours (225 quarter hours) at an accredited college or university, plus one year of… |
| Mississippi | 40 per year | Annual | 150 semester hours with an accounting concentration remains one pathway. Since July 1, 2026 a postgraduate… |
| Missouri | 40 per year | Biennial, with each licensee on an odd-year or even-year cycle. | RSMo 326.280 no longer sets a 150-hour total. Licensure needs one of: a bachelor's degree with an accounting… |
| Montana | 120 per 3 years | Annual | SB 166 (2025, Ch. 346) removed the 150-semester-hour requirement from MCA 37-50-305, effective January 1… |
| Nebraska | 80 per 2 years | Biennial; people born in even years renew in odd years and people born in odd years renew in even years. | Since July 17, 2026, Nebraska does not require 150 semester hours. LB 718, signed by Governor Pillen in 2026… |
| Nevada | 40 per year | Annual; permits expire December 31. | Nevada licensure no longer requires 150 semester hours on every route. The Board's pathways are a master's… |
| New Hampshire | 80 per 2 years | Biennial for licenses issued or renewed after February 22, 2023; licenses renewed before that date received a… | Since April 22, 2026, New Hampshire does not require 150 semester hours. HB 1259 (Chapter 34, Laws of 2026)… |
| New Jersey | 120 per 3 years | Triennial; licenses expire December 31 in 2026, 2029 and every third year after. | Pathway 1 requires at least 150 semester hours, including a bachelor's or higher degree, for licensure… |
| New Mexico | 120 per 3 years | Annual, with expiry staggered by birth month. CPE is measured over a rolling 36-month period. | The 150-hour total is now one of three routes: a bachelor's plus 30 additional semester hours in accounting or… |
| New York | 40 per year | Triennial registration | The 150-hour pathway remains with one year of experience; from August 1, 2027 it uses the revised curriculum… |
| North Carolina | 40 per year | Annual | Pathway 1 is a bachelor's degree plus enough coursework to reach 150 semester hours, with 24 semester hours… |
| North Dakota | 120 per 3 years | Annual, July 1 to June 30. | — |
| Ohio | 120 per 3 years | Triennial, on each licensee's three-year cycle ending December 31. | Candidates who first sat for any section on or before December 31, 2025, pass or fail, are licensed under the… |
| Oklahoma | 120 per 3 years | Annual, in the holder's birth month. | Since November 1, 2026, Oklahoma does not require 150 semester hours on every pathway: a bachelor's degree… |
| Oregon | 80 per 2 years | Biennial, July 1 to June 30; odd-numbered licenses expire June 30 of odd years and even-numbered licenses June… | 150 semester hours (225 quarter hours) plus a bachelor's degree is the education measure for the first… |
| Pennsylvania | 80 per 2 years | Biennial, January 1 of even years to December 31 of odd years (current expiry December 31, 2027). | The 150-credit pathway needs a bachelor's or higher degree and 150 semester credits, including the 24 credits… |
| Rhode Island | 120 per 3 years | Triennial, July 1 through June 30 of the third year. | The traditional route requires 150 semester hours. The 2026 route licenses a bachelor's-degree holder with an… |
| South Carolina | 40 per year | Annual. | 150 hours is no longer required. A bachelor's degree with at least 150 total semester hours is one of the… |
| South Dakota | 120 per 3 years | Annual (SDCL 36-20B-23). | 150 hours is not required. A bachelor's degree plus 30 more semester hours shortens the experience requirement… |
| Tennessee | 80 per 2 years | Biennial (Rule 0020-01-.08). | The 150-hour pathway with one year of experience is unchanged. The 120-hour pathway, effective January 1… |
| Texas | 120 per 3 years | Annual, staggered by the licensee's birth month (Rules 515.1 and 515.3). | The 150-hour pathway requires 150 semester hours including an accounting concentration. The SB 262 pathway… |
| Utah | 80 per 2 years | Biennial, ending December 31 of even-numbered years. | SB 15 (2025) removed the 150- and 120-hour references from the statute. Under the requirements in force from… |
| Vermont | 80 per 2 years | Biennial, August 1 to July 31, ending in odd-numbered years. | Since June 8, 2026, Vermont does not require 150 semester hours on every route: a bachelor's degree in… |
| Virginia | 120 per 3 years | Annual | Code of Va. 54.1-4409.2, as amended by 2025 Acts chapters 523 and 539, required 150 semester hours for… |
| Washington | 120 per 3 years | Every three years; a renewed license expires June 30 of the third calendar year after the renewal year. | No 150-hour total is required. The former 150-hour route continues as the bachelor's-plus-30-semester-hours… |
| West Virginia | 120 per 3 years | Annual. Licenses expire June 30. | No 150-hour total has been required since May 24, 2026. The former 150-hour route continues as the… |
| Wisconsin | 80 per 2 years | Biennial, in odd-numbered years. | 150 semester hours are required only on the bachelor's-plus-one-year route. The master's route and the… |
| Wyoming | 120 per 3 years | Annual. All active and inactive certificates expire December 31. | The certificate requires at least 150 semester hours of college education, including a bachelor's or higher… |
| Territories | |||
| Guam | 120 per 3 years | Annual. Licenses expire June 30. | Licensure applications received on or after December 16, 2021 require 150 semester hours, including a… |
| US Virgin Islands | 120 per 3 years | Annual, July 1 to June 30. | 150 semester hours of college education, including the bachelor's or higher degree. |
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
