Ethics CPE requirements by jurisdiction
Every U.S. accountancy board and territory, with its ethics-hour requirement, renewal cycle, and whether a video self-study course can satisfy it. Sources and access dates are on each page.
| Jurisdiction | Ethics hours | Cycle | Self-study eligible | Course available |
|---|---|---|---|---|
| Alabama AL | 2 | 1 yr | Yes | Yes |
| Alaska AK | 4 | 2 yr | Yes | Yes |
| Arizona AZ | 4 | 2 yr | Yes | Yes |
| Arkansas AR | 4 | 3 yr | Yes | Yes |
| California CA | 4 | 2 yr | Yes | Yes |
| Colorado CO | 4 | 2 yr | Yes | Yes |
| Commonwealth of the Northern Mariana Islands MP | 4 | 3 yr | No | Not yet |
| Connecticut CT | 4 | 3 yr | Yes | Yes |
| Delaware DE | 4 | 2 yr | Yes | Not yet |
| District of Columbia DC | 4 | 2 yr | Yes | Yes |
| Florida FL | 4 | 2 yr | Yes | Not yet |
| Georgia GA | 4 | 2 yr | Yes | Yes |
| Guam GU | 6 | 3 yr | Yes | Not yet |
| Hawaii HI | 4 | 2 yr | Yes | Yes |
| Idaho ID | 4 | 2 yr | Yes | Yes |
| Illinois IL | 4 | 3 yr | Yes | Yes |
| Indiana IN | 4 | 3 yr | Yes | Yes |
| Iowa IA | 4 | 3 yr | Yes | Yes |
| Kansas KS | 2 | 2 yr | Yes | Yes |
| Kentucky KY | 2 | 2 yr | Yes | Yes |
| Louisiana LA | 3 | 2 yr | Yes | Not yet |
| Maine ME | 4 | 3 yr | Yes | Yes |
| Maryland MD | 4 | 2 yr | Yes | Yes |
| Massachusetts MA | 4 | 2 yr | Yes | Yes |
| Michigan MI | 4 | 2 yr | Yes | Yes |
| Minnesota MN | 8 | 3 yr | Yes | Yes |
| Mississippi MS | 4 | 3 yr | Yes | Not yet |
| Missouri MO | 2 | 1 yr | Yes | Yes |
| Montana MT | 2 | 3 yr | Yes | Yes |
| Nebraska NE | 4 | 2 yr | Yes | Yes |
| Nevada NV | 2 | 1 yr | Yes | Yes |
| New Hampshire NH | 4 | 2 yr | Yes | Yes |
| New Jersey NJ | 4 | 3 yr | No | Not yet |
| New Mexico NM | 4 | 3 yr | Yes | Yes |
| New York NY | 4 | 3 yr | Yes | Not yet |
| North Carolina NC | 1 | 1 yr | Yes | Yes |
| North Dakota ND | 6 | 3 yr | Yes | Yes |
| Ohio OH | 3 | 3 yr | Yes | Not yet |
| Oklahoma OK | 4 | 3 yr | Yes | Yes |
| Oregon OR | 4 | 2 yr | Yes | Yes |
| Pennsylvania PA | 4 | 2 yr | Yes | Yes |
| Puerto Rico PR | 3 | 3 yr | Yes | Yes |
| Rhode Island RI | 6 | 3 yr | Yes | Yes |
| South Carolina SC | 2 | 1 yr | Yes | Yes |
| South Dakota SD | None | 3 yr | No | Not yet |
| Tennessee TN | 2 | 2 yr | No | Not yet |
| Texas TX | 4 | 2 yr | Yes | Not yet |
| U.S. Virgin Islands VI | 4 | 3 yr | Yes | Yes |
| Utah UT | 4 | 2 yr | Yes | Yes |
| Vermont VT | 4 | 2 yr | Yes | Yes |
| Virginia VA | 2 | 1 yr | Yes | Not yet |
| Washington WA | 4 | 3 yr | Yes | Not yet |
| West Virginia WV | 4 | 3 yr | Yes | Yes |
| Wisconsin WI | 3 | 2 yr | Yes | Yes |
| Wyoming WY | 4 | 3 yr | Yes | Not yet |