Every state board sets its own CPE rules for CPAs: how many hours, over what period, what ethics course you need, and how much can come from self-study or nano-learning. Most states land near 40 hours a year or 120 over three years, but the details are where people get caught at renewal.
Pick your state for a plain-English guide to every rule, with links to the regulation behind it.
State CPE guides
| State | CPE requirement | Ethics | Nano-learning |
|---|---|---|---|
| California | 80 hours every 2 years, 20 a year | 4 hours per period, plus Regulatory Review every 6 years | Accepted, no cap (not for ethics, fraud or Regulatory Review) |
| Georgia | 80 credits every 2 years, 20 a year | 4 credits per period, 1 on Georgia rules | Accepted, no cap |
| New Jersey | 120 credits every 3 years, 20 a year | 4-credit NJ law and ethics course | Accepted, no cap |
| North Carolina | 2,000 minutes a year | 50 minutes a year | Accepted by the minute, no cap |
| Ohio | 120 credits every 3 years, 20 a year | 3 credits of professional standards per period | Accepted, no cap |
| Texas | 120 credits every 3 years, 20 a year | 4-credit Texas ethics course every 2 years | Up to 50% (60 of 120) |
| Virginia | 120 hours over a rolling 3 years, 20 a year | 2-hour VBOA ethics course every year | Accepted, no cap |
More states are on the way. Until yours is here, NASBA’s list shows which states accept nano-learning. Your state board always has the final word.
New to CPE?
Start with How Many CPE Credits Do You Need as a CPA? for how CPE cycles, ethics requirements and course limits work in general.