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CPE Requirements by State CalculatorNew York, Texas and Florida

What does this come to under the current IRS rules?

Hours still needed against the New York, Texas or Florida CPE rule, with the annual minimums, subject limits and ethics hours.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Status
Hours still needed
Texas: hours needed of 120 in three years
11.0 hours
Texas: hours needed of 20, most recent year
0.0 hours
Drawn to one scale
Texas: hours needed of 120 in three years11.0 hours
Texas: hours needed of 20, most recent year0.0 hours
Texas: hours needed of 20, prior year0.0 hours
Texas: hours needed of 20, two years before0.0 hours
Texas: board-approved ethics hours needed (4 every two years)0.0 hours
All results
MeasureResult
StatusHours still needed
Texas: hours needed of 120 in three years11.0 hours
Texas: hours needed of 20, most recent year0.0 hours
Texas: hours needed of 20, prior year0.0 hours
Texas: hours needed of 20, two years before0.0 hours
Texas: board-approved ethics hours needed (4 every two years)0.0 hours
How this was worked out
Work shownrecomputed as you type
New York: each calendar year, 40 hours in recognized areas or 24 hours concentrated in one area; 4 ethics hours in the prior three calendar years
Texas: 120 hours in each three-year period with at least 20 in each year; a 4-hour board-approved ethics course every two years
Florida: 80 hours in the two-year period, at least 8 in accounting and auditing, no more than 20 behavioral, at least 4 in Florida Board-approved ethics

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • New York: each calendar year, 40 hours in recognized areas or 24 hours concentrated in one area; 4 ethics hours in the prior three calendar years
  • Texas: 120 hours in each three-year period with at least 20 in each year; a 4-hour board-approved ethics course every two years
  • Florida: 80 hours in the two-year period, at least 8 in accounting and auditing, no more than 20 behavioral, at least 4 in Florida Board-approved ethics

How it works

New York (8 NYCRR 70.9) gives each registered licensee a choice each calendar year: 40 contact hours in the recognized areas of study, or 24 contact hours concentrated in any one of them, plus four hours of professional ethics in the prior three calendar years. Licensees who supervise attest or compilation services need 40 hours in accounting, auditing or attest over the prior three years, which this tool does not track.

Texas (22 TAC 523.112 and 523.130) requires 120 CPE credits in each three-year period and at least 20 in each one-year period, plus a four-credit board-approved ethics course every two years; newer licensees phase in under 523.112(c). Florida (Rule 61H1-33.003) requires 80 hours in each two-year reestablishment period ending June 30, with at least 8 hours in accounting or auditing, no more than 20 hours of behavioral subjects, and at least 4 hours of Florida Board-approved ethics. Nonresident rules differ in each state.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can extra hours carry into the next period?

Each state sets its own rule; this tool does not apply carryover. Count only hours completed within the period being tested.

I am licensed in California too. Is it covered?

California has its own tracker in this set under the 16 CCR 87 rules.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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