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.
| States and DC | ||||
|---|---|---|---|---|
| Alabama | 40 per year | 40 | 2 | — |
| Alaska | 80 per 2 years | 20 | 4 | — |
| Arizona | 80 per 2 years | — | 4 | — |
| Arkansas | 120 per 3 years | — | 4 | — |
| California | 80 per 2 years | 20 | 4 | No carryover. All CE must fall in the two-year license period, and hours earned early for the next period do not count toward it. |
| Colorado | 80 per 2 years | — | 4 | — |
| Connecticut | 40 per year | 40 | 4 | Up to 20 hours above the 40-hour minimum carry to the next year. Carried hours do not count toward the 8-hour attest or compilation requirement. |
| Delaware | 80 per 2 years | 20 | 4 | — |
| District of Columbia | 80 per 2 years | — | 4 | — |
| Florida | 80 per 2 years | — | 4 | — |
| Georgia | 80 per 2 years | 20 | 4 | — |
| Hawaii | 80 per 2 years | 20 | 4 | No more than 40 hours carry forward to the next renewal period, and the licensee tracks the carried hours. |
| Idaho | 80 per 2 years | 30 | 4 | — |
| Illinois | 120 per 3 years | — | 4 | No carryover. Hours above 120 in one period cannot be used in a later renewal cycle (1420.70). |
| Indiana | 120 per 3 years | 20 | 4 | — |
| Iowa | 120 per 3 years | — | 4 | — |
| Kansas | 80 per 2 years | — | 2 | Up to 20 hours earned in the previous renewal period may be carried over. Ethics hours above the 2-hour requirement can be part of the carryover but do not satisfy the ethics requirement of a later period (K.A.R. 74-4-7(d)). |
| Kentucky | 80 per 2 years | — | 2 | — |
| Louisiana | 80 per 2 years | 20 | 3 | — |
| Maine | 40 per year | 40 | 4 | Up to 20 hours above the 40-hour requirement may carry into the next annual period only, not into later periods (Rule 02-280 ch. 5, sec. 8(A)). |
| Maryland | 80 per 2 years | — | 4 | Hours above 80, up to a maximum of 80, carry forward to the next 2-year term only, if reported on the renewal application (COMAR 09.24.02.03D-E). Up to 80 hours earned in the initial license term can carry forward if reported on the first renewal application (COMAR 09.24.02.03F). |
| Massachusetts | 80 per 2 years | — | 4 | No carryover from one two-year period to another. All 80 hours may be earned in either year of the period (252 CMR 2.14). |
| Michigan | 80 per 2 years | 40 | 4 | Up to 40 hours above the annual 40-hour requirement may carry forward to the next year, including up to 8 accounting and auditing hours and 2 ethics hours. Hours carry forward only, not back. |
| Minnesota | 120 per 3 years | 20 | 8 | No carryforward. Hours earned after June 30 can be carried back to the prior year only with noncompliance fees, which accrue until the certificates and payment reach the Board. |
| Mississippi | 40 per year | 40 | 4 | Up to 20 hours above 40 in one compliance period carry to the next period only, and no more than 20 of the 40 required hours may come from carry-over (Rules 4.1.2 and 4.1.4). |
| Missouri | 40 per year | 40 | 2 | — |
| Montana | 120 per 3 years | — | 2 | — |
| Nebraska | 80 per 2 years | — | 4 | — |
| Nevada | 40 per year | 40 | 2 | No carryover. Extra hours in one year do not reduce the next year's 40-hour requirement. |
| New Hampshire | 80 per 2 years | 20 | 4 | Up to 40 hours carry over to the next two-year period only. Carried hours do not count toward the 20-hour yearly minimum or the ethics requirement. |
| New Jersey | 120 per 3 years | 20 | 4 | — |
| New Mexico | 120 per 3 years | 20 | 4 | — |
| New York | 40 per year | — | 4 | No carryover. Education Law 7409 requires CPE each calendar year, and hours above the requirement cannot move to a later year. |
| North Carolina | 40 per year | — | 1 | Minutes above the annual requirement carry forward, up to 1,000 minutes (20 CPE hours). Carryover cannot satisfy the ethics requirement, but surplus ethics minutes count as general CPE. |
| North Dakota | 120 per 3 years | 20 | 6 | CPE cannot be carried over. |
| Ohio | 120 per 3 years | 20 | 3 | — |
| Oklahoma | 120 per 3 years | 20 | 4 | — |
| Oregon | 80 per 2 years | 20 | 4 | Up to 20 hours carry forward and reduce the total required, but do not count toward the 20-hour annual minimum. Inactive licensees carry forward up to 8 hours. |
| Pennsylvania | 80 per 2 years | 20 | 4 | — |
| Rhode Island | 120 per 3 years | — | 6 | — |
| South Carolina | 40 per year | 40 | 2 | Excess hours, up to 20, carry forward and count as earned in the following year. No carryover is allowed from a year in which CPE was not required, such as the year of initial licensure. |
| South Dakota | 120 per 3 years | 20 | 0 | — |
| Tennessee | 80 per 2 years | 20 | 2 | Up to 24 hours completed above the 80-hour requirement carry into the next renewal cycle. Certificates of completion must be produced on Board request or the carryover is disallowed. |
| Texas | 120 per 3 years | 20 | 4 | — |
| Utah | 80 per 2 years | — | 3 | Excess hours carried into the next period count only as general CPE. The 3 ethics hours and 1 Utah-law hour must be earned in each period. |
| Vermont | 80 per 2 years | — | 4 | Up to 10 hours carry over from one biennium to the next; carried-over hours cannot satisfy the 8-hour accounting and auditing or the 4-hour ethics requirement. |
| Virginia | 120 per 3 years | 20 | 2 | The period is a rolling three calendar years, so hours from the two prior years count toward the current total. CPE completed by January 31 can be applied to the prior calendar year. |
| Washington | 120 per 3 years | 20 | 4 | No carryforward. A licensee granted an extension can use credits earned January 1 to June 30 of the renewal year for the prior period; those credits then do not count toward the current period. At most 60 hours can be nontechnical, and nano learning is capped at 12 of the 120 hours. |
| West Virginia | 120 per 3 years | 20 | 4 | Hours count in the calendar year earned. Each year, compliance is measured on the current calendar year and the two before it. |
| Wisconsin | 80 per 2 years | 20 | 3 | Up to 40 credits above the minimum carry forward into the next period. Credits earned in the first 12 months of a period can instead be carried back to the prior period, but count in only one period. |
| Wyoming | 120 per 3 years | — | 4 | No carryover. Credit counts in the calendar year the course is completed and cannot be split across years; credits earned during an extension count only toward the prior year. |
| Territories | ||||
| Guam | 120 per 3 years | 20 | 6 | — |
| US Virgin Islands | 120 per 3 years | 40 | 4 | — |
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.
