Eligibility by jurisdiction

54 jurisdictions

Jurisdiction

Flex Mode

NASBA Mode

Alabama Flex ModeAccepted NASBA ModeAccepted

Annual: 40 hours each fiscal year; includes 2 hours ethics and 8 hours accounting and auditing
Annual reporting period/date: Fiscal year (Oct 1–Sep 30); permits expire Sep 30; renewal applications and fees due Dec 31
Multi-year: None – annual requirement only (returning to active status may require 40 hours per inactive year, up to 120, within the preceding 3 years)
Self-study limitation: No limit

Alaska Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum per year; 4 ethics hours per biennial period
Annual reporting period/date: Biennial period (Jan 1–Dec 31), ending in odd-numbered years; renewal due Dec 31 of odd-numbered years
Every 2 years: 80 hours per biennial period, including 4 ethics hours
Self-study limitation: No limit; micro-learning max 10 hours per biennial period

Arizona Flex ModeAccepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Biennial; first day of month after birth month through last business day of birth month; renewal due last business day of birth month
Every 2 years: 80 CPE hours biennially, including 4 ethics hours
Self-study limitation: No limit; nano-learning max 5% of required hours per reporting period

Arkansas Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours; ethics: 4 hours within 36 months, including 1 hour on Arkansas Board laws and rules
Annual reporting period/date: 12 months ending Dec 31 (period before Jan 1 of renewal year); reported with annual registration
Every 3 years: 120 hours within 36 months; ethics: 4 hours within 36 months before expiration, including 1 hour on Arkansas Board laws and rules
Self-study limitation: Self-study, independent study, distance learning and authorship combined may not exceed 80% of required hours; nano-learning max 4 hours per year.

California Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum per year
Annual reporting period/date: Biennial; ends on the last day of the birth month in the corresponding odd/even birth year; renewal due that date
Every 2 years: 80 hours per biennium; at least 40 technical (12 technical hours minimum annually); 4 ethics hours
Self-study limitation: No limit

Colorado Flex ModeNot accepted NASBA ModeAccepted

Annual: 10 hours per full active calendar quarter; 4 ethics; up to 2 CR&R
Annual reporting period/date: Jan 1 of even-numbered year–Dec 31 of odd-numbered year; CPE due Dec 31; renewal due Nov 30
Every 2 years: 80 hours per 2-year period; 4 ethics; up to 2 CR&R; 2 CR&R within 6 months of initial certification
Self-study limitation: No limit

Connecticut Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours per year; certain licensees: 8 hours in attest or compilation services
Annual reporting period/date: July 1–June 30; annual license renewal statement due December 31
Every 3 years: No multi-year hour total; 4 hours ethics every 3 years
Self-study limitation: No limit

Delaware Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours per year
Annual reporting period/date: Biennial July 1–June 30; period and license renewal end June 30 of odd years
Every 2 years: 80 hours biennially, including 4 hours Board-approved Delaware ethics, 8 accounting/auditing, 8 tax, and 20 additional accounting/auditing/taxation
Self-study limitation: Max 30% per reporting period (24 of 80 hours)

District of Columbia Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Biennial, Jan 1–Dec 31; ends Dec 31 of even years; license renews Dec 31 of even years
Every 2 years: 80 hours biennially, including 4 hours of Professional Ethics
Self-study limitation: No limit

Florida Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum; 4 hours of Board-approved Florida ethics per biennial period
Annual reporting period/date: Biennial (July 1–June 30); compliance due June 30; extensions to September 15 or December 31 may require extra accounting and auditing hours
Every 2 years: 80 hours per 2 years; 8 hours accounting and auditing; 4 hours Board-approved Florida ethics
Self-study limitation: No limit; behavioral subjects capped at 20 hours per period

Georgia Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum each year after the first renewal period
Annual reporting period/date: January 1–December 31, biennially in odd years; renewal December 31 in odd years
Every 2 years: 80 hours per two-year period; 4 ethics hours, including 1 Georgia-specific hour
Self-study limitation: No limit; all required CPE may be acquired through self-study

Guam Flex ModeNot accepted NASBA ModeNot accepted

NASBA Mode: Providers must register with the Guam Board - we are not.

Annual: At least 20 hours per year, including 6 hours of ethics
Annual reporting period/date: Three-year rolling period ends Dec 31; June 1 extension requires 16 additional hours (136 total in Accounting and Auditing); license renews June 30
Every 3 years: 120 hours over three years (rolling), including 30 hours in Accounting and Auditing
Self-study limitation: No limit

Hawaii Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum
Annual reporting period/date: Biennial period: Jan 1–Dec 31 of odd-numbered years; renewal due Dec 31 of odd-numbered years
Every 2 years: 80 hours per biennial period, including 4 ethics hours per renewal
Self-study limitation: No limit

Idaho Flex ModeNot accepted NASBA ModeAccepted

Annual: 30–50 hours per year; 4 ethics credits per rolling 2 years; new licensees: 2-hour Idaho course in first calendar year
Annual reporting period/date: Rolling two-year period based on calendar years (Jan 1–Dec 31), ending Dec 31; license renews June 30
Every 2 years: 80 hours over rolling two-year period (prior year plus current year); 4 ethics credits
Self-study limitation: No limit; noninteractive self-study without in-course review questions and a final assessment does not qualify

Illinois Flex ModeConditional NASBA ModeAccepted

Flex Mode: Acceptable as non-verifiable CPE.

Annual: No annual minimum
Annual reporting period/date: Triennial period: October 1–September 30; renewal date September 30
Every 3 years: 120 CPE hours per 3 years; 4 ethics hours and 1 Sexual Harassment Prevention Training hour
Self-study limitation: Max 80 hours per 3 years (max 60 non-interactive). Additinally, non-verifiable CPE is also capped at 60 hours. EverCPE.com CPE is interactive and would fall within the non-verifiable CPE category.

Indiana Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum per calendar year
Annual reporting period/date: Three-year calendar-year period (Jan 1–Dec 31); license expires June 30 every third year
Every 3 years: 120 hours per 3 years; 12 Accounting and Auditing; 4 ethics
Self-study limitation: No annual limit; maximum 60 hours per 3-year period

Iowa Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum; 4 ethics and professional-conduct hours per 3-year period; 8 financial-statement-presentation hours per period if supervising or signing compilation reports
Annual reporting period/date: Annual renewal July 1; 3-year period ends on selected December 31 or June 30 preceding renewal, varying by cycle
Every 3 years: 120 hours per 3-year period; includes 4 ethics and professional-conduct hours; 8 financial-statement-presentation hours if supervising or signing compilation reports
Self-study limitation: Maximum 60 hours per 3-year period

Kansas Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Biennial period (July 1–June 30); renewal due June 30
Every 2 years: 80 hours per biennial period, including 2 hours of professional ethics
Self-study limitation: No limit

Kentucky Flex ModeNot accepted NASBA ModeAccepted

Annual: No general annual minimum; qualifying attest/SSARS practitioners: 8 auditing/accounting hours per calendar year
Annual reporting period/date: Two calendar years preceding renewal; license renews August 1
Every 2 years: 80 hours (3,000+ firm hours) or 60 hours; at least 50% technical standards, including 2 ethics hours; qualifying practitioners: 16 auditing/accounting hours
Self-study limitation: No limit

Louisiana Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours annually after initial license/reinstatement year (initially licensed CPAs: none in 2024); 3-hour approved Ethics (out-of-state exception); attest participants: 8 A&A hours
Annual reporting period/date: Calendar year (Jan 1–Dec 31); CPE submitted Jan 31; renewal Dec 31
Every 2 years: 80 hours per rolling 2-year period, subject to initial-year rules
Self-study limitation: No limit; self-study must be interactive (EverCPE.com CPE is interactive)

Maine Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours annually
Annual reporting period/date: October 1–September 30; reporting period ends September 30; license renews September 30 annually
Every 3 years: No multi-year hour total; 4 hours ethics every 3 years
Self-study limitation: No limit

Maryland Flex ModeAccepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Two-year period before renewal application; renewal is biennial based on issuance date
Every 2 years: 80 hours per two-year period, including 4 hours of professional ethics
Self-study limitation: No limit

Massachusetts Flex ModeAccepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: July 1–June 30; renewal by June 30. CPE period is the two years preceding biennial re-licensing
Every 2 years: 80 hours per two-year period, including 4 hours in professional ethics; no carryover
Self-study limitation: No limit

Michigan Flex ModeAccepted NASBA ModeAccepted

Annual: 40 hours per year; 2 ethics, 8 accounting-and-auditing, and 1 Michigan statutes and administrative rules
Annual reporting period/date: July 1–June 30; period ends June 30; renewal date July 31
Every 2 years: 80 hours per biennium; 4 ethics hours
Self-study limitation: Max 20 hours per July–June period, combined self-study and nano-learning

Minnesota Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum per year
Annual reporting period/date: Rolling triennium (July 1 – June 30); CPE reported by December 31, when license renewal is due
Every 3 years: 120 hours (rolling 3 years); 8 ethics hours and at least 60 technical hours
Self-study limitation: No limit

Mississippi Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours per 12-month period; every 3 years: 3 hours ethics and 1 hour Mississippi accountancy law
Annual reporting period/date: 12-month period ends June 30; CPE due August 1; annual license registration and fee due January 1
Every 3 years: No separate aggregate; every 3 years: 3 hours Board-approved ethics and professional conduct + 1 hour Mississippi accountancy law
Self-study limitation: No limit

Missouri Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours; 2 ethics hours
Annual reporting period/date: Calendar year (Jan 1–Dec 31); license renews Sep 30;
Multi-year: None – annual requirement only
Self-study limitation: No limit

Montana Flex ModeConditional NASBA ModeAccepted

Flex Mode: Acceptable at half the credit. For the State Board would count Flex Mode 2 CPE credits as 1 credit.

NASBA Mode: Acceptable at full credit

Annual: No annual minimum; 2 hours ethics
Annual reporting period/date: Rolling 3-year period (Jan 1–Dec 31), ending Dec 31; annual license renewal Dec 31
Every 3 years: 120 hours per rolling 3-year period, including 60 technical-field hours beginning 2018–2020
Self-study limitation: No limit

Nebraska Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: January 1–December 31 biennially, odd- or even-year cycle based on birth year; license renews June 30 biennially
Every 2 years: 80 hours per biennial licensing period; 4 hours ethics
Self-study limitation: No annual limit; max 40 hours per biennial licensing period

Nevada Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours per calendar year; 2 hours ethics; if specified work was performed, 8 hours accounting and auditing
Annual reporting period/date: Calendar year ending December 31; renewal due on or before January 31
Multi-year: None – annual requirement only
Self-study limitation: No limit; independent-study and self-study require Board approval

New Hampshire Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum by June 30 each year
Annual reporting period/date: Three-year period preceding renewal; annual minimum due June 30 each year
Every 3 years: 120 hours in the three-year period; 4 hours professional ethics
Self-study limitation: No limit

New Jersey Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum per year; 4 hours New Jersey law and ethics approved by the Board
Annual reporting period/date: Triennial calendar-year periods ending December 31; renewal every three years on December 31
Every 3 years: 120 hours per triennial reporting period
Self-study limitation: No limit

New Mexico Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum in each reporting year
Annual reporting period/date: Rolling 36 months ending last day of birth month; renewal and CPE report due then, or next business day if weekend or holiday
Every 3 years: 120 hours; 96 technical, 24 from outside sponsors, and 4 ethics hours per 36 months
Self-study limitation: No limit; nano-learning max 8 hours per 3 years

New York Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours per year, or 24 hours in one subject area; 4 ethics hours per prior 3 years (may count toward annual total)
Annual reporting period/date: Calendar year (ends Dec 31); registration is triennial
Every 3 years: No general aggregate; 4 ethics hours per 3 years; certain attest/compilation services: 40 audit, accounting, and/or attest hours per 3 years
Self-study limitation: No limit

North Carolina Flex ModeNot accepted NASBA ModeAccepted

Annual: 2,000 minutes minimum annually; at least 50 minutes ethics; up to 1,000 excess minutes may carry forward one year
Annual reporting period/date: Calendar year ending Dec 31; reporting due by July 1 renewal; prior-year CPE may be completed by June 30
Multi-year: None – annual requirement only
Self-study limitation: No limit

North Dakota Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours per year minimum; 6 ethics hours over 3 years
Annual reporting period/date: Rolling 3-year period (July 1–June 30), ends June 30; license renews June 30 annually
Every 3 years: 120 hours over 3 years; 6 ethics hours
Self-study limitation: No limit

Ohio Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum; 3 hours ethics approved by the Executive Director of the Accountancy Board of Ohio
Annual reporting period/date: Triennial, Jan 1–Dec 31; license renews Dec 31
Every 3 years: 120 hours per triennial reporting period
Self-study limitation: No limit

Oklahoma Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 technical hours minimum annually; no annual ethics requirement
Annual reporting period/date: Calendar year (Jan 1–Dec 31); three-year period is rolling and continuous
Every 3 years: 120 hours per rolling 3-year period; 4 hours ethics
Self-study limitation: No limit

Oregon Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum in each year; 4 ethics hours per renewal period
Annual reporting period/date: Biennial July 1–June 30; ends June 30 of an even year for even license numbers, odd year for odd numbers
Every 2 years: 80 hours per biennial period, including at least 4 ethics hours; up to 20 carryforward hours, not toward annual minimum
Self-study limitation: No limit

Pennsylvania Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours each year; at least 4 hours in professional ethics
Annual reporting period/date: 2-year period preceding the start of the next license period
Every 2 years: 80 hours during the 2-year period preceding the start of the next license period
Self-study limitation: Max 40 hours in individual study; individual study combined with authorship also capped at 40 hours

Puerto Rico Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: August 1 – July 31; license renews December 1 of the renewal year
Every 3 years: 120 hours per triennial period, including 3 hours professional ethics
Self-study limitation: Max 60 hours per triennial period.

Rhode Island Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Three-year licensing period: July 1 of renewal year–June 30 three years later; CPE certified at renewal
Every 3 years: 120 hours, including 6 regulatory and behavioral ethics hours; first renewal cycle: 80 hours, including 4 ethics hours
Self-study limitation: No annual limit; maximum 80 hours per 3 years

South Carolina Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 hours annually; 2 hours ethics
Annual reporting period/date: Calendar year (Jan 1–Dec 31); renewal Jan 31 annually
Multi-year: None – annual requirement only
Self-study limitation: No limit

South Dakota Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours per year; no ongoing ethics CPE requirement
Annual reporting period/date: July 1 – June 30; rolling 3-year period assessed June 30; renewal August 1
Every 3 years: 120 hours in a rolling 3-year period
Self-study limitation: No limit

Tennessee Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours each year; 2 hours Board-approved, state-specific ethics during the two-year period
Annual reporting period/date: Two-year period ending Dec 31 in even/odd years based on license number; CPE submitted with license renewal
Every 2 years: 80 approved hours per two years, including 40 technical; attest providers: 20 Accounting and Auditing; expert witnesses: 20 in area of expertise
Self-study limitation: No limit.

Texas Flex ModeNot accepted NASBA ModeConditional

NASBA Mode: May be claimed using the Texas Board's nonregistered-sponsor form, as we are not a Texas Board-registered sponsor. CPE from nonregistered sponsors is limited to 50% of required hours per three-year reporting period. Acceptance of credit is at the sole discretion of the Texas Board.

Annual: 20 CPE credits per one-year period; 4-credit Board-approved Texas ethics course every 2 years
Annual reporting period/date: Rolling 3-year period ending on the last day of birth month; renewal and fee due by that day each year
Every 3 years: 120 CPE credits per rolling 3-year period; no carryover
Self-study limitation: No limit; nano-learning max 50% of required credits per 3 years

US Virgin Islands Flex ModeNot accepted NASBA ModeAccepted

Annual: 40 CPE hours minimum each calendar year
Annual reporting period/date: Three-year period preceding renewal; permits run July 1–June 30; renewal opens May 1; applications due August 31 before delinquency
Every 3 years: At least 120 hours during the three-year period preceding renewal; at least 4 hours ethics
Self-study limitation: No limit

Utah Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: January 1–December 31 biennially, ending in even-numbered years; reporting and renewal due December 31
Every 2 years: At least 80 hours per 2-year cycle, including 1 hour Utah CPA Licensing Act and rule and 3 hours ethics; no CPE at first renewal after initial licensure
Self-study limitation: No limit

Vermont Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum
Annual reporting period/date: Two-year period ending on renewal date; renews July 31 of odd-numbered years; file affirmation by expiration date
Every 2 years: 80 hours per two-year period; includes 4 ethics and 8 Accounting and Auditing hours
Self-study limitation: No limit

Virginia Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum; 2 hours Virginia ethics; covered licensees: 8 hours in attest, compilation, or financial-statement preparation
Annual reporting period/date: Calendar year (Jan 1–Dec 31); prior-year CPE grace deadline Jan 31; renewal June 30
Every 3 years: 120 hours over a rolling 3-year period
Self-study limitation: No limit

Washington Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum each calendar year; includes 4-hour Washington board-approved ethics course
Annual reporting period/date: Three-year period tied to license expiration; CPE due Dec 31 of the final year before expiration
Every 3 years: 120 hours within each 3-year reporting period
Self-study limitation: No limit; interactive self-study full credit, other self-study half credit. EverCPE.com CPE is interactive.

West Virginia Flex ModeNot accepted NASBA ModeAccepted

Annual: 20 hours minimum per year, including 4 hours ethics
Annual reporting period/date: Calendar year (Jan 1–Dec 31); rolling 3-year period ends Dec 31; license renews June 30
Every 3 years: 120 hours over a rolling 3-year period
Self-study limitation: No limit

Wisconsin Flex ModeAccepted NASBA ModeAccepted

Annual: 20 hours minimum per year; 3 hours of formal learning activities on ethics
Annual reporting period/date: Biennial (Dec 15–Dec 14); renewal Dec 14 of odd-numbered years
Every 2 years: 80 hours per biennial reporting period
Self-study limitation: No limit

Wyoming Flex ModeNot accepted NASBA ModeAccepted

Annual: No annual minimum; first renewal: board-approved Wyoming CPA Act/rules course within 6 months of initial permit; later renewals: 4-hour board-approved course
Annual reporting period/date: Rolling 3-year period, Jan 1–Dec 31, ending Dec 31; permit renews Dec 31 annually
Every 3 years: 120 hours over 3 years; at least 80 hours in technical learning categories
Self-study limitation: Independent study: no annual limit, max 12 hours per renewal period; nano-learning: max 10 credits per calendar year

CPE requirements and acceptance rules are set by individual state boards and can change. Always confirm your current CPE requirements with your licensing board before relying on EverCPE.com credit.