| AK | AL | AR | AZ | CA | CO | CT | DC | DE | FL | GA |
| HI | IA | ID | IL | IN | KS | KY | LA | MA | MD | ME |
| MI | MN | MO | MS | MT | NC | ND | NE | NH | NJ | NM |
| NV | NY | OH | OK | OR | PA | RI | SC | SD | TN | TX |
| UT | VA | VT | WA | WI | WV | WY | ||||
| Internal Revenue Service | Certified Financial Planner Board of Standards |
| Alaska:
Requires 80 hours every two years with a minimum of 20 hours per year. Alaska
State Board of Public Accountancy: Phone: 907/465-2580 - Fax: 907/4652974
|
| Alabama:
Requires 40 CPE credits per year, eight of which must be in accounting and auditing. Only 50% can be self-study. Reporting date is annually on 9/30. Alabama State Board
of Public Accountancy: Phone: 334/242-2711 - Fax: 334/242-2711
|
| Arkansas:
Arkansas State Board of Accountancy: Phone: 501/682-1520 Fax 501/682-5538 |
| Arizona:
Requires 80 hours in two years preceding biennial renewal. Reporting date is biennial during month of birth date. Arizona State Board of Accountancy: Phone: 602/255-3648 - Fax: 602/255-1283 |
| California: Courses with an Interactive Review qualify for CA CPA credit under the new interactive requirement for self-study courses and comply with the Statement on Standards for Continuing Professional Education (CPE) Programs issued jointly by the AICPA and NASBA. Board does not require sponsor registration. Requires 80 hours in two years. Government agency practitioners are required to take 24 hours in government CPE in addition to basic requirements. Reporting is biennially on last day of birth month. California
State Board of Accountancy: Phone: 916/263-3680 - Fax: 916/263-3675
|
| Certified Financial Planner Board of Standards: CPE Accounting & Tax Institute programs have been accepted for CE credit by the Certified Financial Planner Board of Standards and is registered CE Sponsor ID#2424. CFP licensees must complete 30 hours of CE each reporting period. The reporting period is a two-year period ending the last day of the CFP licensee's renewal month. Credits must be earned during the CFP licensee's current two-year reporting period. Certified
Financial Planner Board of Standards: |
| Colorado:
Requires 80 hours in two year period preceding biennial renewal, no less than 20 hours in one year. Self-study is limited to 50% of total. At least 32 hours must be in accounting and auditing and two hours in ethics. Colorado State Board
of Accountancy: Phone: 303/894--7800; - Fax: 303/894-7790
|
| Connecticut:
Requires 40 hours per year. Reporting date is annually on 7/31. Connecticut State Board of Accountancy: Phone: 860/566-7835; - Fax: 860/566-5757 |
| District of Columbia:
Reporting date is biennially on 10/31 every odd year. District of Columbia Board of Accountancy: Phone: 202/727-7468; - Fax: 202/727-8030 |
| Delaware:
Requires 80 hours in a two year period since the biennial renewal date. 20% minimum in accounting or auditing and another 20% minimum in taxation. Reporting date is biennially on 6/30 of odd-numbered years. 24 hours maximum of self-study allowed per two-year period. Delaware State Board of Accountancy: Phone: 302/739-4522; - Fax: 302/739-2711 |
| Florida:
Requires 80 hours per 2-year period (20 of such hours in accounting and auditing, no more than 20 in behavioral subjects). Reporting date is 7/15 prior to biennial license renewal. Florida Board of Accountancy: Phone: 352/955-2165; - Fax: 352/955-2164 |
| Georgia:
Requires 80 hours in 2 y ears immediately preceding the renewal date, with at least 20 hours earned per year. At least 20% of the hours must be in accounting and auditing subject areas. May carry over up to 15 hours to next period, provided not in accounting and auditing subjects. Reporting date is biennially on 12/31. Georgia State Board of Accountancy: Phone: 404/656-2281: Fax 404/651-9532 |
Hawaii:
Board requires 80 hours in biennium. May carry over up to 40 excess hours. Reporting date is biennially on 12/31 of every odd numbered year. Hawaii Board of Public Accountancy: Phone: 808/586-2694; - Fax: 808/586-2689 |
| Idaho:
Idaho State Board of Accountancy: Phone: 208/334-2490; - Fax: 208/334-2615 |
|
CPE Accounting & Tax Institute is Illinois registered sponsor license #158-002029. Requires 120 hours every three years. No minimum annual requirement. Reporting date is September 30th beginning 1997, and every three years thereafter. Illinois Department
of Professional Regulation: Phone: 217/785-0800; Fax: 217/782-7645 |
| Indiana:
Requires 120 hours every three years. Maximum credit of 50% for self-study courses. At least 10% of minimum must be in accounting and auditing subjects and at least 2 hours of the 120 hour requirement must be in ethics for accountants. Indiana Board of Accountancy: Phone: 317/232-5987; - Fax: 317/232-2312. |
| Internal Revenue Service:
We have entered into an agreement with the Office of Director of Practice, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors and length of class hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual. Director of Practice requires individuals enrolled to practice before the Internal Service to complete a minimum of 72 hours CPE during each three year cycle. A minimum of 16 hours must be completed each year. |
| Iowa:
Requires 120 hours every 3 years. Personal development courses are limited to 20% of total hours. Reporting date is annually on 12/31. Iowa Accountancy Examining
Board: Phone: 515/281-4126; - Fax: 515/281-7411;
|
| Kansas:
Kansas Board of Accountancy Phone: is 913/296-2162 |
| Kentucky:
Board does not assign sponsor numbers. Board requires 80 hours every two calendar years if practicing public accounting; 60 hours every two calendar years if not practicing public accounting on a full-time basis. Reporting date is biennially on or before 7/1 at the time license is renewed. Kentucky State Board of Accountancy: Phone: 502/595-3037; - Fax: 502/595-4281 |
| Louisiana:
Requires 120 hours every three years with at least two hours of Professional Ethics per reporting period. Reporting date is triennially on 12/31. State Board of CPAs of Louisiana: Phone: 504/566-1244; - Fax: 504-566-1252 |
| Maine:
Requires 20 hours during 12 months preceding registration. Reporting date is annually on 8/31. Maine Board of Accountancy: Phone: 207/624-8603; - Fax: 207/624-8637 |
| Maryland:
Requires 80 hours in two-year period preceding biennial registration. Maximum 40 self-study hours. We have entered into an agreement with the Maryland State Board of Public Accountancy to meet the requirements of Chapter 02.03B of the Regulations. Maryland State Board
of Public Accountancy: Phone: 410/333-6322; - Fax: 410/333-6314
|
| Massachusetts:
Requires 80 hours in two year period preceding biennial permit renewal. Reporting date is biennially on 6/30. Massachusetts Board of Public Accountancy: Phone: 617/727-1806; - Fax: 617/727-0139 |
| Michigan:
Requires 40 hours per year, with a minimum of 8 hours in accounting and auditing subjects. Excess hours may be carried over to the next year. Reporting date is biennially by 7/31. Maximum credit for self-study is 50% of total hours. Michigan Board of Accountancy: Phone: 517/373-0682; - Fax: 517/373-2795 |
| Minnesota:
The courses do, however, qualify for CPE credit with organizations other than the Board of Accountancy for this state. Minnesota State Board of Accountancy requires CPAs to obtain 120 hours in three year period preceding re-licensing. Reporting date is annually on 12/31, or three years after initial registration and every three years thereafter. Minnesota State Board of Accountancy: Phone: 651/296-7938; - Fax: 651/282-2644 |
| Mississippi:
Requires 40 hours per year, with at least 20 hours earned during each 12-month period ending on 6/30. Mississippi State Board of Accountancy: Phone: 601/354-7320; - Fax: 601/354-7290 |
| Missouri:
Missouri Board of Accountancy: Phone314/751-0012 |
| Montana:
Montana Board of Accountancy: 406/841-2388 |
| Nebraska:
Nebraska State Board of Accountancy: 402/471-3595 |
| Nevada:
Nevada Accountancy Board 702/786-0231 |
| New Hampshire:
New Hampshire Accountancy Board: 603/271-3286 |
| New Jersey:
The Accountancy Act of 1997 (S-2089/A-1756) was signed into law October 8, 1997. The 1997 Act requires 120 hours of CPE credit over each three year period as a condition to license renewal. CPAs engaged in the practice of public accounting or who are involved with the attest function are required to have at least 24 hours of credit in the areas of accounting or auditing. Begining January 1, 2003, 4 hours of live/seminar presentation on New Jersey law ethics are required triennially. Note that CPE Accounting & Tax Institute's ethics course does not fulfill this requirement. Periods end December 31. New Jersey State Board of Accountancy 973/504-6380 |
| New Mexico:
New Mexico Accountancy Board 505/841-9108 |
| New York: CPE Accounting & Tax Institute is New York's Continuing Education Sponsor License #001859. Board Requires 40 hours in the approved technical subjects or 24 hours exclusively in accounting, auditing or taxation, to be completed each year ending August 31st. New Ethics Requirement: Effective September 1, 2001, four hours of NY ethics CPE is required every 3 years. If using 24-hour field-of-concentration CPE, ethics CPE must relate to field of concentration. New York State Board for Public Accountancy: 518/474-3836 http://www.op.nysed.gov/cpace.htm |
| North Carolina:
North Carolina Accountancy Board 919/733-4222 |
| North Dakota:
North Dakota Accountancy Board 800/532-5904 |
| Ohio:
Accountancy Board of
Ohio: Phone: 614/466-4135; - Fax: 614/466-2628
|
| Oklahoma:
Oklahoma Accountancy Board: 405/521-2397 |
Oregon:
Oregon Accountancy Board: 503/378-4181 |
| Pennsylvania:
Board requires 80 hours during the two year period preceding biennial permit renewal of which 16 hours must be in accounting and auditing subjects and 8 credit hours of tax. A minimum of 20 hours must be taken each year. Reporting date is 12/31. Pennsylvania State Board of Accountancy: Phone: 717/783-1404 |
| Rhode Island:
Rhode Island Accountancy Board: 401/277-3185 |
South
Carolina:
South Carolina Accountancy Board: 803/896-4492 |
| South Dakota:
South Dakota Accountancy Board: 605/367-5770 |
| Texas:
Board requires 120 hours every three years with at least 20 hours each year. At least 50% of credits must be in technical subjects. Reporting date is annually on last day of birth month. Texas State Board of Accountancy: Phone: 512/305-7844 - Fax: 512/305-7875 |
| Utah:
Utah Accountancy Board: 801/359-3533 |
| Virginia:
Virginia Board for Accountancy: Phone: 804/367-8505. |
| Washington:
State of Washington Board of Accountancy: Phone: 360/753-2585; - Fax: 360/664-9190 |
| Wisconsin:
Wisconsin Accountancy Board: 608/266-1397 |
| Wyoming:
Wyoming Accountancy Board: 307/777-7551 |