Decoding Your State’s CPE Requirements: The Foundation of Compliance

For Continuing Professional Education (CPE), the most important rule is that “it depends.” Because your CPA license is issued by a state board of accountancy, that specific board has the final say on all requirements: how many hours you need, what topics you must take, and which course formats are acceptable.

This patchwork of rules can be confusing. While the National Association of State Boards of Accountancy (NASBA) maintains a helpful centralized CPE Requirements tool on the NASBA Registry, the regulations from your individual state board remain the ultimate authority. This guide will help you decode those rules and build a clear compliance map.

How CPE Rules Are Set: State Boards, NASBA, and the Standards

Your CPE requirements are shaped by two key groups: your state board and NASBA.

1. State Boards as the Source of Truth

Your state’s legislature and board of accountancy are the “source of truth.” They create the official regulations, often codified in state law or administrative rules, that govern your license. These rules are the final word, period.

2. NASBA/AICPA CPE Standards

So, where does NASBA fit in? NASBA and the AICPA co-publish the Statement on Standards for Continuing Professional Education (CPE) Programs. Think of this as the “rulebook for providers” that sets model expectations for course quality, delivery methods (like group live, self-study, etc.), and how to measure credits.

Crucially, states must adopt these standards. For example, the Standards were updated to permit credit for nano-learning and blended learning, but these formats are only valid for your CPE if your specific state board has officially adopted that part of the Standards.

3. Where to Look Up Your State’s Rules

Your compliance research should happen in two steps:

1. First Stop (The Summary): Use the NASBA CPE Requirements pages. These provide an excellent summary of each jurisdiction’s rules, including:

• Reporting period and total hours.
• Ethics requirements.
• Limitations on delivery methods or subject matter.

2. Final Word (The Details): Always cross-reference with your state board’s own website, which often has more detailed FAQs and the official regulations.

• New York: The NYS Education Department – Office of the Professions provides a detailed Q&A on its annual 24/40-hour options.
• California: The California Board of Accountancy offers a “Quick Reference” guide for its 80-hour biennial framework.

Core Building Blocks of State CPE Requirements

While all rules are local, they are generally built from the same core components.

1. Reporting Periods and Total Hours

This is the most basic requirement and varies significantly.

• Annual: Some states, like New York, require CPE to be completed every calendar year. NY has a unique rule where CPAs must complete either 40 hours in a combination of subjects or a 24-hour concentration in one acceptable subject area (e.g., accounting, tax).
• Biennial (2-Year): Many states, like California, use a two-year cycle. California requires 80 hours every two years, with a minimum of 20 hours in each year.
• Triennial (3-Year): Other states, like Washington, use a three-year cycle. Washington requires 120 hours over three years, but to ensure consistency, it also mandates a 20-hour minimum per year.

2. Ethics and Other Mandated Topics

Beyond the total hours, boards require specific topics.

• Ethics: This is the most common mandate, but the rules differ.

• California requires 4 hours of ethics within its 80-hour requirement, plus a separate 2-hour Regulatory Review course every six years.
• Washington requires 4 hours in a board-approved ethics and regulations course during each 3-year period.
• New York embeds ethics as a recognized subject area and has a triennial ethics requirement that must be met as part of the total hours.
• Other Mandated Subjects: Depending on your specialty, you may face other “buckets.” Many states require CPAs involved in government audits, A&A, or attest functions to complete a certain number of hours in those specific fields.

3. Technical vs. Non-Technical Learning

The purpose of CPE is to maintain and improve professional competence. To that end, NASBA’s Fields of Study framework groups learning into two main categories:

• Technical: These fields directly relate to the accounting profession (e.g., Accounting, Auditing, Information Technology, Taxes, Business Law, Finance).
• Non-Technical: These fields support professional competence but are not strictly technical (e.g., Behavioral Ethics, Personal Development, Communications and Marketing, Human Resources).

Many states limit how much non-technical credit you can claim. Washington, for example, caps non-technical CPE at 60 hours per 3-year period and explicitly lists what it considers non-technical (communication, leadership, motivational courses, etc.).

Delivery Methods: From Live Classes to Nano and Blended Learning

The how of your CPE is just as regulated as the what.

1. Traditional Delivery Methods

• Group Live: The classic in-person, synchronous classroom setting with a live instructor.
• Group Internet-Based: A synchronous online program (i.e., a live webinar) with real-time interaction and attendance monitoring.
• QAS Self-Study: An asynchronous, on-demand course (like most from EverydayCPE) that is structured, guides you through the material, and includes a qualified assessment (like a final exam) to confirm your completion.

2. Nano-Learning

As defined by the NASBA/AICPA Standards, nano-learning is a short, 10-minute tutorial delivered electronically. It’s designed for a single, focused learning objective and confirms completion with a qualified assessment. It typically awards credit in 0.2-credit increments.

3. Blended Learning

A blended learning program combines multiple formats. For example, a course might include a self-study component, a live webinar, and nano-learning modules, all bundled into one program with a single set of learning objectives.

Nano & Blended Learning: What Your State Actually Allows

Just because NASBA has a standard for nano-learning doesn’t mean your state accepts it. This is one of the most common areas of confusion for CPAs.

The NASBA Acceptance Table

To clear this up, NASBA maintains a critical resource: the Acceptance of Nano and Blended Learning and Technical Reviewer Credit table.

• A “Yes” means the state accepts that format.
• A “No” means the state board has confirmed it does not accept it.
• This table is updated periodically (the current version is noted as of 10/15/2025), so always check the latest.

State Spotlight: “Yes” – Embracing Modern Formats

• California: The acceptance table shows “Yes” for Nano, Blended, and Technical Reviewer credit. This makes California’s demanding 80-hour requirement (with its 40-hour technical-subject minimum) much more flexible to complete.
• Washington: Washington also lists “Yes” for all three. However, its own state rules (as seen on the NASBA CPE Requirements page) add a specific cap: nano-learning is limited to 12 CPE hours per 3-year period.

State Spotlight: “No” – Sticking to Tradition

• New York: The acceptance table clearly lists “No” for Nano-Learning and “No” for Blended Learning. You cannot use these formats to satisfy your 24/40-hour annual requirement in New York.
• Florida: Florida also shows “No” for both nano and blended learning.

Don’t Forget Technical Reviewer Credit

The Standards also allow CPAs to earn credit for performing a substantive technical review of a CPE program. As you might guess, whether you can claim this credit depends entirely on your state, and it is tracked on the same NASBA acceptance table.

Putting It All Together: Building Your Personal Compliance Map

You can cut through the confusion by creating a simple “compliance map” for each state where you hold a license.

Step 1: Confirm Your Jurisdiction and License Type.

Identify your licensing state(s) and your status (active, inactive, etc.), as rules can differ.

Step 2: Map the “Baseline” Hours.

• Reporting Period: (e.g., Annual, Biennial, Triennial)
• Total Hours: (e.g., 40, 80, 120)
• Annual Minimums: (e.g., WA and CA both require 20 hours/year)

Step 3: Layer in Topic Requirements.

• Ethics Minimum: (e.g., 4 hours)
• Mandated “Buckets”: (e.g., A&A, Government, Tax)
• Technical/Non-Technical Caps: (e.g., WA’s 60-hour non-technical cap)

Step 4: Map Delivery & Credit Rules.

• Are Nano and Blended learning accepted? (Check the NASBA table)
• Are there caps on nano, self-study, or non-technical hours?
• Does technical review work earn credit?

Step 5: Validate Course Choices Before You Register.

Use this checklist to ensure a course will count.

Your CPE Course Pre-Registration Checklist

• Provider: Is the provider NASBA-registered or otherwise approved by my state board?
• Field of Study: Is this course “Technical” or “Non-Technical”? Does it fit a mandated topic “bucket” I need to fill?
• Delivery Method: Is this “Group Internet-Based,” “QAS Self-Study,” or “Nano-Learning”?
• State Rules: Does my state accept this delivery method and field of study for the hours I need? (e.g., Am I under my non-technical cap? Does my state even accept nano?)
• Credits: Does the number of credits (and the increment, like 0.2 for nano) align with my state’s rules?