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State Criteria for CPE Licensing
Alabama State Criteria for CPE Licensing
Alaska State Criteria for CPE Licensing
Arizona State Criteria for CPE Licensing
Arkansas State Criteria for CPE Licensing
California State Criteria for CPE Licensing
Colorado State Criteria for CPE Licensing
Connecticut State Criteria for CPE Licensing
Delaware State Criteria for CPE Licensing
District of Columbia State Criteria for CPE Licensing
Florida State Criteria for CPE Licensing
Georgia State Criteria for CPE Licensing
Guam State Criteria for CPE Licensing
Hawaii State Criteria for CPE Licensing
Idaho State Criteria for CPE Licensing
Illinois State Criteria for CPE Licensing
Indiana State Criteria for CPE Licensing
Iowa State Criteria for CPE Licensing
Kansas State Criteria for CPE Licensing
Kentucky State Criteria for CPE Licensing
Louisiana State Criteria for CPE Licensing
Maine State Criteria for CPE Licensing
Maryland State Criteria for CPE Licensing
Massachusetts State Criteria for CPE Licensing
Michigan State Criteria for CPE Licensing
Minnesota State Criteria for CPE Licensing
Mississippi State Criteria for CPE Licensing
Missouri State Criteria for CPE Licensing
Montana State Criteria for CPE Licensing
Nebraska State Criteria for CPE Licensing
Nevada State Criteria for CPE Licensing
New Hampshire State Criteria for CPE Licensing
New Jersey State Criteria for CPE Licensing
New Mexico State Criteria for CPE Licensing
New York State Criteria for CPE Licensing
North Carolina State Criteria for CPE Licensing
North Dakota State Criteria for CPE Licensing
Ohio State Criteria for CPE Licensing
Oklahoma State Criteria for CPE Licensing
Oregon State Criteria for CPE Licensing
Pennsylvania State Criteria for CPE Licensing
Rhode Island State Criteria for CPE Licensing
South Carolina State Criteria for CPE Licensing
South Dakota State Criteria for CPE Licensing
Tennessee State Criteria for CPE Licensing
Texas State Criteria for CPE Licensing
Utah State Criteria for CPE Licensing
Vermont State Criteria for CPE Licensing
Virginia State Criteria for CPE Licensing
Virgin Islands State Criteria for CPE Licensing
Washington State Criteria for CPE Licensing
West Virginia State Criteria for CPE Licensing
Wisconsin State Criteria for CPE Licensing
Wyoming State Criteria for CPE Licensing
Puerto Rico State Criteria for CPE Licensing
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Alabama State Criteria for CPE Licensing
| Renewal Date: | 9/30 |
| Reporting Period: | Annual |
| Required Hours: | 40 |
| Ethics Required: | No |
| Subject Breakdown: | 8 hours of A & A are required. |
| Credit Limits: | A maximum of eight hours in behavioral courses is accepted. A maximum of 50% or 20 hours in self-study courses is allowed. The maximum credit on articles/books is 25% or 10 hours. Eight hours for technical sessions of chapter meetings are allowed. The maximum credit for a discussion leader is twice the number of actual CPE hours for the first presentation and none for repetitions. |
| Other State Policies: | Alabama accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Alabama State Board of Public Accountancy PO Box 300375 Montgomery, Alabama 36130-0375 USA |
| Phone: | (334) 242-5700 |
| Fax: | (334) 242-2711 |
| Email Address: | None |
| Website: | http://www.asbpa.state.al.us |
| Renewal Date: | 12/31 of odd years |
| Reporting Period: | Biennial |
| Required Hours: | 80, with a minimum of 20 per year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 30 hours every 2 years. |
| Other State Policies: | Alaska accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Alaska State Board of Public Accountancy Dept. of Community and Economic Development Division of Occupational Licensing, Box 110806 Juneau, Alaska 99811 USA |
| Phone: | 907-465-3811 |
| Fax: | 907-465-2974 |
| Email Address: | ginger_morton@dced.state.ak.us |
| Website: | http://www.dced.state.ak.us/occ/pcpa.htm |
| Renewal Date: | During birth month |
| Reporting Period: | Biennial |
| Required Hours: | 80 if the individual is in public practice, 60 if the individual is in industry. At least one-half of these hours must be in technical areas (Accounting, Tax, Management Advisory, Business Law or any combination thereof) and the remainder of the hours may fall into the Other category. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 40 hours; for articles/books, 20 hours. |
| Other State Policies: | None |
| Contact Info: | Arizona State Board of Accountancy 3877 North 7th Street Suite 106 Phoenix, Arizona 85014 USA |
| Phone: | 602-255-3648 |
| Fax: | 602-255-1283 |
| Email Address: | None |
| Website: | http://www.accountancy.state.az.us/ |
| Renewal Date: | 12/31 |
| Reporting Period: | Annual |
| Required Hours: | 40 per year or 120 every 3 years. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | Lecturers and discussion leaders receive no credit for repetition. |
| Other State Policies: | Arkansas requires courses to be from providers that are members of NASBA's National Registry of CPE Sponsors. They also accept courses from providers that are registered with NASBA's Quality Assurance Services (QAS) program. |
| Contact Info: | Arkansas State Board of Accountancy 101 East Capitol Suite 430 Little Rock, Arkansas 72201 USA |
| Phone: | 501-682-1520 |
| Fax: | 501-682-5538 |
| Email Address: | None |
| Website: | http://www.state.ar.us/asbpa |
| Renewal Date: | Last day of birth month in odd or even year corresponding to the odd or even year of birth |
| Reporting Period: | Biennial |
| Required Hours: | 80 |
| Ethics Required: | Yes, 8 hours every 6 years from a Board-approved provider. |
| Subject Breakdown: | If the individual engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a government agency, 24 hours of government CPE are required. If the individual engages in planning, directing, approving, performing substantial portions of the work, or reporting on an audit, review, compilation or attestation services on a non-governmental entity, 24 hours of A & A are required. |
| Credit Limits: | 1. 50/50 CE requirement: effective July 1, 2001, a minimum of 50% (at least 40 hours) must be in technical subject areas such as accounting, auditing, taxation, consulting, financial planning, Board-approved professional conduct and ethics course, computer and information technology (except for word processing) and specialized industry or government practices related to public accounting skills. A 50% cap (at most 40 hours) in the non-technical subject areas such as communication skills, word processing, sales, marketing, motivational techniques, negotiation skills, office management, practice management, and personnel management. 2. The maximum credit for instructors is 50%; for writing articles/books/instructional materials/Uniform CPA exam questions is 25%. |
| Other State Policies: | 1. Learning or teaching the use of accounting software qualifies as general CE in the technical subject area but not as A&A credit. 2. California does not accept CE in the following subject areas: personal growth, self-realization, spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures, etc. 3. California accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | California Board of Accountancy 2000 Evergreen Street Suite 250 Sacramento, California 95815-3832 USA |
| Phone: | 916-263-3680 |
| Fax: | (916) 263-3675 |
| Email Address: | hbarboza@cba.ca.gov |
| Website: | http://www.dca.ca.gov/cba |
| Renewal Date: | By 5/31 of even years |
| Reporting Period: | From 1/1 of even years to 12/31 of odd years. |
| Required Hours: | 80 |
| Ethics Required: | Yes, 2 hours. |
| Subject Breakdown: | 32 hours of A & A are required. |
| Credit Limits: | Minimum of 20 hours in any one year. |
| Other State Policies: | Colorado accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Colorado State Board of Accountancy 1560 Broadway Suite 1340 Denver, Colorado 80202 USA |
| Phone: | 303-894-7800 |
| Fax: | 303-894-7802 |
| Email Address: | Carol.Hoffbauer@dora.state.co.us |
| Website: | http://www.dora.state.co.us/accountants |
| Renewal Date: | 7/31 |
| Reporting Period: | Annual |
| Required Hours: | 40 |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 20 hours; for self- study, 24 hours a year; and for authors, 10 hours. |
| Other State Policies: | None |
| Contact Info: | Connecticut State Board of Accountancy Secretary of the State 30 Trinity Street Hartford, Connecticut 06115 USA |
| Phone: | 860-509-6179 |
| Fax: | 860-509-6247 |
| Email Address: | None |
| Website: | http://www.sots.state.ct.us/SBOA/SBOAindex.html |
| Renewal Date: | 6/30 of odd years |
| Reporting Period: | Biennial |
| Required Hours: | 80 |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 20 hours; for self-study, 30% of total hours. The minimum credit for A & A is 20% a year and for tax, 20% of total hours. |
| Other State Policies: | Delaware requires courses to be from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Delaware State Board of Accountancy Cannon Building, Suite 203 861 Silver Lake Boulevard Dover, Delaware 19904 USA |
| Phone: | 302-739-4522 |
| Fax: | 302-739-2711 |
| Email Address: | None |
| Website: | http://www.state.de.us/das |
| Renewal Date: | 10/31 of even years. |
| Reporting Period: | Biennial |
| Required Hours: | 80 hours at renewal, with 40 per year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | None |
| Other State Policies: | The District of Columbia accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | District of Columbia Board of Accountancy 941 North Capitol Street, N.E. Room 7200 Washington, District of Columbia 20002 USA |
| Phone: | 202-442-4461 |
| Fax: | 202-442-4528 |
| Email Address: | None |
| Website: | http://www.dcra.org/acct/newboa.shtm |
| Renewal Date: | Prior to 6/30 |
| Reporting Period: | Biennial |
| Required Hours: | 80 |
| Ethics Required: | No, but required to pass the open-book Florida Rules examination. |
| Subject Breakdown: | The minimum credit for A & A is 20 hours over a two-year period. The maximum credit for behavioral courses is 20 hours over a two-year period. |
| Credit Limits: | Self study courses must be from providers that are sponsors of NASBA's Quality Asssurance Service. |
| Other State Policies: | Florida requires self-study course providers to be sponsors of NASBA's Quality Assurance Service. |
| Contact Info: | Florida Board of Accountancy 240 NW 76 Drive Suite A Gainesville, Florida 32607 USA |
| Phone: | 352-333-2500 |
| Fax: | 352-333-2508 |
| Email Address: | None |
| Website: | http://www.myflorida.com |
| Renewal Date: | 12/31 of odd-numbered years |
| Reporting Period: | Biennial |
| Required Hours: | 80, with a minimum of 20 per year. The carryover is 15 per year, but not in A & A. |
| Ethics Required: | No |
| Subject Breakdown: | 20% of credit hours must be in A & A. |
| Credit Limits: | The maximum credit for articles/books is 25%. |
| Other State Policies: | None |
| Contact Info: | Georgia State Board of Accountancy 237 Coliseum Drive Macon, Georgia 31217-3858 USA |
| Phone: | 478-207-1400 |
| Fax: | 478-207-1410 |
| Email Address: | None |
| Website: | http://www.sos.state.ga.us/plb/accountancy/ |
| Renewal Date: | 11/30 |
| Reporting Period: | Annually, with a three-year floating 120 hour requirement. |
| Required Hours: | 120, with a minimum of 20 a year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50%; for articles/books, 25%. |
| Other State Policies: | None |
| Contact Info: | Guam Board of Accountancy 414 W. Soledad Avenue GCIC Building, Suite 508 Hagatna, Guam 96910-5014 USA |
| Phone: | 671-477-1050 |
| Fax: | 671-477-1045 |
| Email Address: | mack@ite.net |
| Website: | http://www.guam.net/gov/gba/ |
| Renewal Date: | 12/31 of odd years |
| Reporting Period: | Biennial |
| Required Hours: | 80 with up to 40 carried over to the next period. |
| Ethics Required: | No |
| Subject Breakdown: | None. |
| Credit Limits: | The maximum credit for instructors is 40 hours; for articles/books, 20 hours; and for practice review, 20 hours (1 hour for every 2 in practice review). CPE credits earned when obtaining other types of certifications including, Series 7, Certified Financial Planner, Certified Financial Examiner, etc. will qualify provided these credits meet the Board's CPE policies. |
| Other State Policies: | Hawaii requires courses from providers that have registered with the Board or with NASBA's National Registry of CPE Sponsors. They accept courses from providers that are members of NASBA's Quality Assurance Service, but only if the provider is also registered with either the Board or the Registry. |
| Contact Info: | Hawaii Board of Public Accountancy Department of Commerce and Consumer Affairs PO Box 3469 Honolulu, Hawaii 96801-3469 USA |
| Phone: | 808-586-2696 |
| Fax: | 808-586-2689 |
| Email Address: | accountancy@dcca.state.hi.us |
| Website: | http://www.state.hi.us/dcca/pvl/index.html |
| Renewal Date: | CPE reports are due by 1/31, license renewals are due 6/30 |
| Reporting Period: | Annual |
| Required Hours: | 80 every two years, with a minimum of 30 per year and a maxiumum of 50 per year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | |
| Other State Policies: | Idaho typically accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service, provided the course meets Idaho's CPE Standards. |
| Contact Info: | Idaho State Board of Accountancy PO Box 83720 Boise, Idaho 83720-0002 USA |
| Phone: | 208-334-2490 |
| Fax: | 208-334-2615 |
| Email Address: | kpollard@boa.state.id.us |
| Website: | http://www.state.id.us/boa |
| Renewal Date: | By 9/30 |
| Reporting Period: | Triennial |
| Required Hours: | 120 |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 60 hours; for articles/books, 30 hours; and for self-study, 80 hours. |
| Other State Policies: | Providers must be approved by the Board. |
| Contact Info: | Illinois Public Accountants Registration Committee Public Accountancy Section 320 W. Washington Street, 3rd Floor Springfield, Illinois 62786 USA |
| Phone: | 217-785-0800 |
| Fax: | 217-782-7645 |
| Email Address: | None |
| Website: | http://www.dpr.state.il.us |
| Renewal Date: | By 2/15 of even years |
| Reporting Period: | Triennial |
| Required Hours: | 120, with a minimum of 20 hours per year. |
| Ethics Required: | Yes, 2 hours every three years. |
| Subject Breakdown: | 12 hours of A & A are required. |
| Credit Limits: | The maximum credit for instructors and self study is 50%. |
| Other State Policies: | Indiana accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Indiana Board of Accountancy, Indiana Professional Licensing Agency 302 West Washington Street Room E034 Indianapolis, Indiana 46204-2246 USA |
| Phone: | 317-232-5987 |
| Fax: | 317-232-2312 |
| Email Address: | None |
| Website: | http://www.state.in.us/pla/bandc/accountancy/ |
| Renewal Date: | Annually 12/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120 |
| Ethics Required: | No |
| Subject Breakdown: | The maximum credit for personal development is 20% of total hours. |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles/books, generally 25%. |
| Other State Policies: | None |
| Contact Info: | Iowa Accountancy Examining Board 1918 S.E. Hulsizer Avenue Ankeny, Iowa 50021-3941 USA |
| Phone: | 515-281-4126 |
| Fax: | 515-281-7411 |
| Email Address: | None |
| Website: | http://www.state.ia.us/iacc |
| Renewal Date: | 7/1 |
| Reporting Period: | Biennial |
| Required Hours: | 80, with a minimum of 20 hours per year. A carry forward of up to 20 hours in the first year of the renewal period may be used to satisfy the minimum 20 hours. |
| Ethics Required: | No |
| Subject Breakdown: | No credit for committee meetings or authorship. |
| Credit Limits: | 50% of the total CPE hours required for permit renewal may be satisfied by instruction or service as a lecturer or discussion leader. Hours devoted to preparation by a lecturer or discussion leader for formal programs shall be computed at a maximum of 1 1/2 hours for each contract hour of presentation. Self-study is limited to 48 hours or 60% of the total CPE hours required for permit renewal. |
| Other State Policies: | Kansas accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Kansas Board of Accountancy Landon State Office Building 900 S.W. Jackson, Suite 556 Topeka, Kansas 66612-1239 USA |
| Phone: | 785-296-2162 |
| Fax: | 785-291-3501 |
| Email Address: | ginger_morton@dced.state.ak.us |
| Website: | http://www.ink.org/public/ksboa |
| Renewal Date: | By 7/1 |
| Reporting Period: | Biennial |
| Required Hours: | 80 hours if the CPA works as a public member, 60 if not. |
| Ethics Required: | No |
| Subject Breakdown: | Self-study can qualify for 50%. |
| Credit Limits: | The maximum credit for instructors is 60% of total hours, for articles/books it is 25%. |
| Other State Policies: | Kentucky requires courses to be from providers that have registered with the Board or NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Kentucky State Board of Accountancy 332 West Broadway Suite 310 Louisville, Kentucky 40202-2115 USA |
| Phone: | 502-595-3037 |
| Fax: | 502-595-4281 |
| Email Address: | None |
| Website: | http://cpa.state.ky.us |
| Renewal Date: | 12/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120 |
| Ethics Required: | Yes, 2 hours per period. |
| Subject Breakdown: | Personal development has a limit of 20% of total hours. |
| Credit Limits: | The maximum credit for instructors is 50%, and the credit is granted for each hour, with no repetition; for articles/books, it is 25%. |
| Other State Policies: | Louisiana requires interactive self-study courses to be from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | State Board of CPAs of Louisiana 601 Poydras Street Suite 1770 New Orleans, Louisiana 70139 USA |
| Phone: | 504-566-1244 |
| Fax: | 504-566-1252 |
| Email Address: | Mone |
| Website: | None |
| Renewal Date: | 8/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120, with a minimum of 20 per year. |
| Ethics Required: | Yes, four hours beginning with the reporting period beginning in 2004. |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50% of total hours. The maximum credit for self-study courses is 50% of total required hours. |
| Other State Policies: | Maine accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Maine Board of Accountancy Office of Licensing and Registration 35 State House Station Augusta, Maine 04333 USA |
| Phone: | 207-624-8603 |
| Fax: | 207-624-8637 |
| Email Address: | None |
| Website: | http://www.state.me.us/pfr/led/account/index.htm |
| Renewal Date: | From date of issuance |
| Reporting Period: | Biennial |
| Required Hours: | 80 |
| Ethics Required: | No |
| Subject Breakdown: | The regular self-study maximum is 50% of total hours. Interactive self-study maximum is 60 hours (interactive may include regular) |
| Credit Limits: | The maximum credit for instructors is 40 hours. |
| Other State Policies: | None |
| Contact Info: | Maryland State Board of Public Accountancy 500 N. Calvert Street Room 308 Baltimore, Maryland 21202-3651 USA |
| Phone: | 410-333-6322 |
| Fax: | 410-333-6314 |
| Email Address: | None |
| Website: | http://www.dllr.state.md.us/license/occprof/account.html |
| Renewal Date: | 6/30 |
| Reporting Period: | Biennial |
| Required Hours: | 80 |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles/books, it is generally 25%. |
| Other State Policies: | Massachusetts accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Massachusetts Board of Public Accountancy 239 Causeway Street Suite 450 Boston, Massachusetts 02114 USA |
| Phone: | 617-727-1806 |
| Fax: | 617-727-0139 |
| Email Address: | Leo.H.Bonarrigo@state.ma.us |
| Website: | http://www.state.ma.us/reg/boards/pa/default.htm |
| Renewal Date: | 12/31 |
| Reporting Period: | Biennial |
| Required Hours: | 40 per year. |
| Ethics Required: | Yes, 2 hours per year. |
| Subject Breakdown: | A minimum of 8 hours is required to be in Accounting and Auditing per year. |
| Credit Limits: | The maximum credit for instructors and self study is 50% of total hours per year. |
| Other State Policies: | Michigan generally accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service, provided the course meets Michigan's standards. |
| Contact Info: | Michigan Board of Accountancy Department of Consumer and Industry Services PO Box 30018 Lansing, Michigan 48909-7518 USA |
| Phone: | 517-241-9249 |
| Fax: | 517-241-9280 |
| Email Address: | cbeckm@michigan.gov |
| Website: | http://www.cis.state.mi.us/bcs/acct |
| Renewal Date: | 7/15 |
| Reporting Period: | Annual |
| Required Hours: | 120 hours every 3 years, with a minimum of 20 hours per year. |
| Ethics Required: | No |
| Subject Breakdown: | Computer, behavioral, managerial & motivational courses have a maximum of 40 hours every 3 years, |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles and books it is generally 25%. |
| Other State Policies: | Minnesota accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Minnesota State Board of Accountancy 85 East 7th Place Suite 125 St. Paul, Minnesota 55101 USA |
| Phone: | 651-296-7938 |
| Fax: | 651-282-2644 |
| Email Address: | None |
| Website: | None |
| Renewal Date: | 6/30 |
| Reporting Period: | Annual |
| Required Hours: | 40, with a minumum of 20 per year. Up to 60 may be carried over to the next period. |
| Ethics Required: | No |
| Subject Breakdown: | A minimum of 20% of total hours must be in A & A. |
| Credit Limits: | None |
| Other State Policies: | Mississippi does not automatically accept a course just because the sponsor is approved by NASBA. |
| Contact Info: | Mississipi State Board of Public Accountancy 653 North State Street Jackson, Mississippi 39202-3304 USA [Please Note, the Board is relocating its offices March 1. Contact the Board after 2/1/2003 for a new address.] |
| Phone: | 601-354-7320 |
| Fax: | 601-354-7290 |
| Email Address: | email@msbpa.state.ms.us |
| Website: | http://www.msbpa.state.ms.us |
| Renewal Date: | Annually 12/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120 |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles/books, 25%; and for self-study, 80%. |
| Other State Policies: | Missouri accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Missouri State Board of Accountancy PO Box 613 Jefferson City, Missouri 65102 USA |
| Phone: | 573-751-0012 |
| Fax: | 573-751-0890 |
| Email Address: | None |
| Website: | http://www.ecodev.state.mo.us/pr/account/ |
| Renewal Date: | 7/31 for period ending 6/30 |
| Reporting Period: | Triennial |
| Required Hours: | 120 every 3 years. |
| Ethics Required: | Yes, 2 hours every 3 years. |
| Subject Breakdown: | A minimum of 24 hours in A & A is required. |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles/books, generally 25%. |
| Other State Policies: | Formal individual self-study programs will receive credit equal to one-half the average completion time. Interactive self-study programs will receive credit equal to the average completion time if the sponsor is recognized by NASBA's CPE Quality Assurance Service. |
| Contact Info: | Montana State Board of Public Accountants PO Box 200513 Helena, Montana 59620-0513 USA |
| Phone: | 406-841-2389 |
| Fax: | 406-841-2309 |
| Email Address: | None |
| Website: | http://www.discoveringmontana.com/dli/bsd |
| Renewal Date: | 1/31 |
| Reporting Period: | Annual |
| Required Hours: | 80 hours in the two years prior to the year of renewal. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for self-study, instruction and presentation is 50% of total hours. |
| Other State Policies: | "The Board looks at individual courses for approval and recommends Nebraska licensees request pre-approval of coursework by completing a ""Program Qualification Form"" (available on its web site)." |
| Contact Info: | Nebraska State Board of Public Accountancy PO Box 94725 Lincoln, Nebraska 68509-4725 USA |
| Phone: | 402-471-3595 |
| Fax: | 402-471-4484 |
| Email Address: | nbpa01@nol.org |
| Website: | http://www.nol.org/home/BPA |
| Renewal Date: | 12/31 |
| Reporting Period: | Annual |
| Required Hours: | 80 hours every 2 years, with a minimum of 20 hours per year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is up to 2 times classroom hours, with a maximum of 16 hours per year. |
| Other State Policies: | Nevada will accept courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Nevada State Board of Accountancy 200 South Virginia Street Suite 670 Reno, Nevada 89501-2408 USA |
| Phone: | 775-786-0231 |
| Fax: | 775-786-0234 |
| Email Address: | None |
| Website: | http://www.accountancy.state.nv.us |
| Renewal Date: | 6/30, alpha order |
| Reporting Period: | Triennial |
| Required Hours: | 120 every 3 years, with a minimum of 20 per year. Up to 60 may be carried over to the next period. |
| Ethics Required: | Yes, Four hours every 3 years. |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is up to 2 times classroom hours; with a maximum of 50% of total hours. The maximum for books/articles is 50% of total hours. |
| Other State Policies: | The New Hampshire Board does not pre-approve any sponsor/s of continuing professional education. Licensees must make their own determination based on the rules of acceptable continuing professional education. |
| Contact Info: | New Hampshire Board of Accountancy 6 Chenell Drive Suite 220 Concord, New Hampshire 03301 USA |
| Phone: | 603-271-3286 |
| Fax: | 603-271-8702 |
| Email Address: | None |
| Website: | http://www.state.nh.us/accountancy |
| Renewal Date: | 12/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120 every 3 years. |
| Ethics Required: | No |
| Subject Breakdown: | A minimum of 72 hours in technical subjects is required. |
| Credit Limits: | The maximum credit for instructors is up to 2 times the contact hours for preparation, with a maximum of 50%. The limit on books/articles is 25%; one-half credit for self study with no limit on self-study. |
| Other State Policies: | New Jersey requires courses to be from providers that have registered with the Board or NASBA's National Registry of CPE Sponsors. |
| Contact Info: | New Jersey State Board of Accountancy 124 Halsey Street 6th Floor Newark, New Jersey 07101 USA |
| Phone: | 973-504-6380 |
| Fax: | 973-648-2855 |
| Email Address: | None |
| Website: | http://www.state.nj.us/lps/ca/nonmed.htm |
| Renewal Date: | 1/15 |
| Reporting Period: | Annual |
| Required Hours: | 120 every 3 years. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | 24 hours of credit per period must be taken outside the firm. |
| Other State Policies: | New Mexico accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | New Mexico Public Accountancy Board 1650 University N.E. Suite 400-A Albuquerque, New Mexico 87102 USA |
| Phone: | 505-841-9108 |
| Fax: | 505-841-9113 |
| Email Address: | None |
| Website: | http://www.rld.state.nm.us/b&c/accountancy/index.htm |
| Renewal Date: | 8/31 |
| Reporting Period: | Annual |
| Required Hours: | Either 40 per year in the general approved subjects OR 24 per year exclusively in Accounting, Auditing or Taxation. |
| Ethics Required: | Yes. Licensed CPAs and PAs in the practice of public accountancy must complete a minimum of four contact hours in professional ethics during each triennial registration period beginning on or after September 1, 2001. Licensees who choose to complete the entire CPE requirement by concentration in auditing, accounting or taxation in each year of the triennial registration period must complete at least four contact hours in professional ethics in the subject area in which the study was completed. |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors & articles/books is 50% of total hours. |
| Other State Policies: | None |
| Contact Info: | New York State Board for Public Accountancy, State Education Department Division of Professional Licensing Services 89 Washington Avenue Albany, New York 12234-1000 USA |
| Phone: | 518-474-3817 ext. 160 |
| Fax: | 518-474-6375 |
| Email Address: | None |
| Website: | http://www.op.nysed.gov/cpa.htm |
| Renewal Date: | 6/30 |
| Reporting Period: | Annual |
| Required Hours: | 40, with a carry over of 20 per year allowed. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50%; for writers/authors it is 25%. |
| Other State Policies: | North Carolina accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. North Carolina does not allow CPE credit for a self-study course if the material that the CPA must study to take the examination is not designed for CPE purposes. This includes periodicals, guides, magazines, subscription services, books, reference manuals and supplements which contain an examination to test the comprehension of the material read. QAS sponsors award credit in 50-minute hours; however, North Carolina CPAs may claim only = of the amount of credit hour(s) recommended by a QAS sponsor. |
| Contact Info: | Martha Traina 1101 Oberlin Road Suite 104 Raleigh, North Carolina 27605-1169 USA |
| Phone: | 919-733-1423 |
| Fax: | 919-733-4209 |
| Email Address: | buckwins@bellsouth.net |
| Website: | http://www.state.nc.us/cpabd |
| Renewal Date: | 12/31 |
| Reporting Period: | Annual |
| Required Hours: | For those in public practice, 120 hours per 3 year period and 20 per year. For those not in public practice and using the credential, 60 hours every 3 years with a minimum of 16 hours per year. Contact the Board for more details. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | Formal programs have no limits. All other programs are limited to one-half the total declared hours. |
| Other State Policies: | Pre-approval of courses is not necessary. CPE that meets state requirements is acceptable. North Dakota also accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | North Dakota State Board of Accountancy 2701 S. Columbia Road Grand Forks, North Dakota 58201-6029 USA |
| Phone: | 701-775-7100 |
| Fax: | 701-775-7430 |
| Email Address: | bbatstone@invisimax.com |
| Website: | http://www.state.nd.us/ndsba |
| Renewal Date: | 10/31 |
| Reporting Period: | Triennial |
| Required Hours: | 120 every 3 years. |
| Ethics Required: | No |
| Subject Breakdown: | If the CPA signs financial reports, 24 hours of Accounting or Auditing are required. If the CPA signs tax returns, 24 hours of tax is required. A minimum of 90 hrs must be related to professional work. |
| Credit Limits: | None. CPE credits earned when obtaining other types of certifications including, Series 7, Certified Financial Planner, Certified Financial Examiner, etc. will be awarded 30 CPE credits for each passed section of the exam if the exam length is at least 3 hours or longer. |
| Other State Policies: | Ohio accepts courses from providers that registered with the Board, NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service. A CPA may claim CPE credit for a course offered by an unregistered sponsor as long as he or she has the supporting documentation. |
| Contact Info: | Accountancy Board of Ohio 77 South High Street 18th Floor Columbus, Ohio 43266 USA |
| Phone: | 614-466-4135 |
| Fax: | 614-466-2628 |
| Email Address: | None |
| Website: | http://www.state.oh.us/acc |
| Renewal Date: | Before 6/30 |
| Reporting Period: | Annual |
| Required Hours: | 40 |
| Ethics Required: | Two (2) hours of professional ethics are required per compliance period. |
| Subject Breakdown: | In addition to the 2 hours of professional ethics, acceptable CPE subjects include fields of study which enhance a CPA's or PA's ability to serve and deliver public accounting services to clients. Please refer to the Oklahoma Administrative Code 10:15-29-7, available on the Board's Web site, for further details. |
| Credit Limits: | The maximum credit for instructors is 50% of total required hours; for self-study, 100%; for articles, books & CPE programs, 25%. |
| Other State Policies: | Oklahoma accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. However, Oklahoma does not accept hour for hour credit for self-study programs that are not interactive. Therefore, registrants should report only Registry hours for non-interactive self-study programs. Oklahoma also accepts courses from providers that are not members of the two services. |
| Contact Info: | Oklahoma Accountancy Board 4545 Lincoln Boulevard Suite 165 Oklahoma City, Oklahoma 73105-3413 USA |
| Phone: | 405-521-2397 |
| Fax: | 405-521-3118 |
| Email Address: | Barbara.Walker@oab.state.ok.us |
| Website: | http://www.state.ok.us/~oab |
| Renewal Date: | For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years. |
| Reporting Period: | Biennial |
| Required Hours: | 80 every 2 years with a carry over of 20 for 2 years but must earn 60 in the 2 years. A minimum of 24 in any year is required. |
| Ethics Required: | Active licensees are required to successfully complete and report four hours of CPE in professional conduct and ethics (ethics requirement) every four years commencing with the renewal period that begins July 1, 2000 for even-numbered licensees and July 1 |
| Subject Breakdown: | A maximum of 16 hours in non-technical courses are allowed each 2 year. |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles/books, generally 50% of the 2 year requirement is allowed. |
| Other State Policies: | Oregon requires self-study courses to be from providers that are members of NASBA's Quality Assurance Service. |
| Contact Info: | Oregon State Board of Accountancy 3218 Pringle Road S.E. #110 Salem, Oregon 97302-6307 USA |
| Phone: | 503-378-4181 |
| Fax: | 503-378-3575 |
| Email Address: | None |
| Website: | http://www.boa.state.or.us/boa.html |
| Renewal Date: | April 30 of even-numbered years |
| Reporting Period: | 1/1 of even-numbered years through 12/31 of odd-numbered years |
| Required Hours: | 80 every 2 years, with a minimum of 20 per year. No carry over, only for reactivation. |
| Ethics Required: | No |
| Subject Breakdown: | A minimum of 16 hours in A & A and 8 hours in Taxation. |
| Credit Limits: | The maximum credit for correspondence, self-study & instructors is 50% of total hours; books/articles is generally 25%, with a maximum of 50%. CPE credits earned when obtaining other types of certifications including, Series 7, Certified Financial Planner, Certified Financial Examiner, etc. will qualify if an exam is passed and a certificate of completion, based on exam time, is issued by the program sponsor. |
| Other State Policies: | Pennsylvania requires courses to be from providers that have registered with the Board or NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Pennsylvania State Board of Accountancy 124 Pine Street 1st Floor Harrisburg, Pennsylvania 17101 USA |
| Phone: | 717-783-1404 |
| Fax: | 717-705-5540 |
| Email Address: | dothorpe@state.pa.us |
| Website: | http://www.dos.state.pa.us/bpoa/accbd/mainpage.htm |
| Renewal Date: | 1/1 |
| Reporting Period: | Annual |
| Required Hours: | 120 every 3 years. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors, speakers or discussion leaders is 50% of total renewal amount. |
| Other State Policies: | None |
| Contact Info: | Rhode Island Board of Accountancy 233 Richmond Street Suite 236 Providence, Rhode Island 02903-4236 USA |
| Phone: | 401-222-3185 |
| Fax: | 401-222-6654 |
| Email Address: | Leo.H.Bonarrigo@state.ma.us |
| Website: | http://www.dbr.state.ri.us |
| Renewal Date: | 12/31 |
| Reporting Period: | Annual |
| Required Hours: | 40. If the CPA is over 72 years, no CPE is required. |
| Ethics Required: | No |
| Subject Breakdown: | A maximum of 8 hours in personal development is allowed. |
| Credit Limits: | The maximum credit for instructors is 50% of total hours; for articles and books, generally 25%. |
| Other State Policies: | South Carolina accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | South Carolina Board of Accountancy 110 Centerview Drive Kingstree Building Columbia, South Carolina 29211 USA |
| Phone: | 803-896-4492 |
| Fax: | 803-896-4554 |
| Email Address: | MCWHORTM@MAIL.LLR.STATE.SC.US |
| Website: | http://www.llr.state.sc.us/POL/Accountancy/Default.htm |
| Renewal Date: | By 8/1 |
| Reporting Period: | Triennial |
| Required Hours: | 120 hours every 3 years. If the permit holder is issued his permit less than one year before the renewal date, no CPE is required. If the permit holder is issued his permit more than one year before the renewal date, but less than two years, 20 hours of CPE are required. If the permit is issued more than two years, but less than three years before the renewal date, 40 hours, with a minimum of 20 hours per year are required. For more details on CPE for renewing a permit or applying for a permit from a different jurisdicion, please visit the Board's web site http://www.state.sd.us/dcr/accountancy/. |
| Ethics Required: | No |
| Subject Breakdown: | No permit holder will be allowed more than 24 hours of credit for behavioral or motivational courses in a three-year period. A college or university professor may not claim more than 60 hours in a three-year period of CPE for teaching courses. |
| Credit Limits: | Self study must have documentation of completion. |
| Other State Policies: | CPE programs must be a formal program of learning which contributes directly to the professional competence of a licensee in the practice of public accountancy. This program refers to the process, methods, or principles of accounting or directly relates to the licensee's practice and is above the level of the licensee's current knowledge. For more information on the requirements for CPE programs, visit the Board's web site http://www.state.sd.us/dcr/accountancy/. |
| Contact Info: | South Dakota Board of Accountancy 301 East 14th Street Suite 200 Sioux Falls, South Dakota 57104 USA |
| Phone: | 605-367-5770 |
| Fax: | 605-367-5773 |
| Email Address: | tnsba@mail.state.tn.us |
| Website: | http://www.state.sd.us/dcr/accountancy |
| Renewal Date: | CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years. |
| Reporting Period: | Biennial |
| Required Hours: | 80 every 2 years, with a minimum of 20 per year. In July 2002, the Board began accepting half hours, provided the course is a minimum of one and a half hours. |
| Ethics Required: | No |
| Subject Breakdown: | If the CPA performs audits, reviews or compilations, 20 hours in A & A are required. Forty of the 80 hours must be in technical subjects. They are accounting, auditing, taxation, computer science and financial/management advisory subjects. |
| Credit Limits: | The maximum credit for instructors & articles/books is 50% of total hours; for self-study courses, the sponsors must be QAS-approved. Reading of professional journals and taking a test on the reading is limited to 20% of the two-year reporting period. Credit is given for passing the following exams, CMA, CFP, CISA, Series 67 & 7 and LUTC. The credit limit on these tests is 50% of the two-year reporting requirement. |
| Other State Policies: | Tennessee requires self-study courses to be from providers that are members of NASBA's Quality Assurance Service. Carryover hours to 40 and do not count towards meeting the 20-hour annual, minimum requirement. Licensees who do not meet CPE requirements are subject to CPE penalty hours. |
| Contact Info: | Tennessee State Board of Accountancy 500 James Robertson Parkway 2nd Floor Nashville, Tennessee 37243-1141 USA |
| Phone: | 615-741-2550 |
| Fax: | 615-532-8800 |
| Email Address: | tnsba@mail.state.tn.us |
| Website: | http://www.state.tn.us/commerce/tnsba/ |
| Renewal Date: | End of birth month |
| Reporting Period: | Annual |
| Required Hours: | 120 every 3 years with a minimum of 20 per year. |
| Ethics Required: | Yes |
| Subject Breakdown: | A minimum of 50% of total hours in technical subjects is required. |
| Credit Limits: | The maximum credit for instructors is 50% of total; for books and articles, 10 hrs in any period. |
| Other State Policies: | Texas requires courses to be from providers that registered with the Board or NASBA's National Registry of CPE Sponsors. Texas accepts courses from providers that are members of NASBA's Quality Assurance Service. |
| Contact Info: | Texas State Board of Public Accountancy 333 Guadalupe Tower III, Suite 900 Austin, Texas 78701-3900 USA |
| Phone: | 512-305-7800 |
| Fax: | 512-308-7854 |
| Email Address: | None |
| Website: | http://www.tsbpa.state.tx.us |
| Renewal Date: | 1/31 of even years |
| Reporting Period: | Biennial |
| Required Hours: | 80 hours every 2 years, with a minimum of 20 hours per year. A carry over of 40 hours is allowed. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 50% of total hours and up to 2 times class hours with a maximum of 24 hours. The maxiumum credit for books/articles is 25%. |
| Other State Policies: | None |
| Contact Info: | Utah Board of Accountancy PO Box 146741 Salt Lake City, Utah 84114-6741 USA |
| Phone: | 801-530-6720 |
| Fax: | 801-530-6511 |
| Email Address: | None |
| Website: | http://www.commerce.state.ut.us |
| Renewal Date: | 6/30 |
| Reporting Period: | Biennial |
| Required Hours: | 80 every 2 years. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | None |
| Other State Policies: | Vermont accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors amd other providers. The Board accepts continuing education if the CPA meets our requirements as outlined in its laws and rules. |
| Contact Info: | Vermont Board of Public Accountancy Office of Professional Regulation 26 Terrace Street Drawer 09 Montpelier, Vermont 05609-1106 USA |
| Phone: | 802-828-2191 |
| Fax: | 802-828-2465 |
| Email Address: | None |
| Website: | http://vtprofessionals.org/accountants/ |
| Renewal Date: | 1/1 |
| Reporting Period: | Annual |
| Required Hours: | 120 every 3 years, with a minimum of 20 per year. |
| Ethics Required: | No |
| Subject Breakdown: | None |
| Credit Limits: | The maximum credit for instructors is 30 hours every 3 years. |
| Other State Policies: | All CPE from providers registered with NASBA's National Registry of CPE Sponsors are accepted. |
| Contact Info: | Virginia Board of Accountancy 3600 West Broad Street Suite 696 Richmond, Virginia 23230-4916 USA |
| Phone: | 804-367-8505 |
| Fax: | 804-367-2174 |
| Email Address: | boa@boa.state.va.us |
| Website: | http://www.boa.state.va.us |
| Renewal Date: | N/A |
| Reporting Period: | N/A |
| Required Hours: | N/A |
| Ethics Required: | N/A |
| Subject Breakdown: | N/A |
| Credit Limits: | N/A |
| Other State Policies: | The Virgin Islands do not require continuing professional education. |
| Contact Info: | Virgin Islands Board of Public Accountancy, Department of Licensing and Consumer Affairs Office of Boards and Commissions Golden Rock Shopping Center Christiansted, St Croix, Virgin Islands 00820 USA |
| Phone: | 340-773-4305 |
| Fax: | 340-773-9850 |
| Email Address: | None |
| Website: | http://www.usvi.org/dlca/licensing/cpa.html |
| Renewal Date: | Every three years. Renewals are due on April 30 in the year of renewal and expire on July 1 in the year of renewal. |
| Reporting Period: | Triennial |
| Required Hours: | Licensees must complete 120 hours of CPE every 3 years, with a minimum of 20 CPE credit hours per year and including a four-hour ethics course. Individuals are exempted from this 20 CPE hour per year requirement in the first year of their first CPE reporting period. Certificate holders are required to complete a four-hour CPE ethics course every three years. |
| Ethics Required: | Yes. During each CPE reporting period all CPAs (licensees and certificate holders)must complete a four hour CPE ethics course applicable to the practice of public accounting in Washington. |
| Subject Breakdown: | Licensees are limited to 24 CPE credit hours of non-technical subjects. |
| Credit Limits: | See the Washington State Board of Accountancy's CPE rules and policy for complete information on CPE credit limits for instructional credits, college courses, self-study, etc. (www.cpaboard.wa.gov) |
| Other State Policies: | See the Board's CPE policy at www.cpaboard.wa.gov |
| Contact Info: | Washington State Board of Accountancy PO Box 9131 Olympia, Washington 98507-9131 USA |
| Phone: | 360-753-2586 |
| Fax: | 360-664-9190 |
| Email Address: | None |
| Website: | http://www.cpaboard.wa.gov |
| Renewal Date: | June 30th for licensing and January 31 of the following year for CPE reporting. |
| Reporting Period: | Annual |
| Required Hours: | 120 hours in a three-year-rolling period with no less than 20 hours in any given year |
| Ethics Required: | No |
| Subject Breakdown: | Principles of Accounting does not qualify. |
| Credit Limits: | The maximum credit for articles/books is 60 hours per publication; for college/university professors or course instructors: 3 hours for each hour taught with a maximum of 60 hours per course per year; no credit given for subsequent teaching of same course in less than 3 year period |
| Other State Policies: | West Virginia requires that course providers be approved by NASBA or AICPA; State and local societies of CPAs automatically qualify for CPE credit |
| Contact Info: | West Virginia Board of Accountancy 122 Capitol Street, Suite 100 Charleston, West Virginia 25301 USA |
| Phone: | 304-558-3557 |
| Fax: | 304-558-1325 |
| Email Address: | wvboa@mail.wvnet.edu |
| Website: | http://www.state.wv.us/wvboa/ |
| Renewal Date: | N/A |
| Reporting Period: | N/A |
| Required Hours: | N/A |
| Ethics Required: | N/A |
| Subject Breakdown: | N/A |
| Credit Limits: | N/A |
| Other State Policies: | Wisconsin does not require continuing professional education. |
| Contact Info: | Wisconsin Accounting Examining Board 1400 East Washington Avenue Madison, Wisconsin 53708-8935 USA |
| Phone: | 608-266-5511 |
| Fax: | 608-267-3816 |
| Email Address: | None |
| Website: | http://www/drl.state.wi.us |
| Renewal Date: | 11/1 |
| Reporting Period: | Annual |
| Required Hours: | 120 every 3 years |
| Ethics Required: | No |
| Subject Breakdown: | A maximum of 24 hours in non-technical subjects is allowed. |
| Credit Limits: | The maximum credit for instructors is 60% of total hours; for self-study, 50%; and for articles/books, 25%. Requires a 2 credit Wyoming statutes and rules course every three years. |
| Other State Policies: | Wyoming accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service. |
| Contact Info: | Wyoming Board of Certified Public Accountants 2020 Carey Avenue, Suite 100 Cheyenne, Wyoming 82002-0610 USA |
| Phone: | 307-777-7551 |
| Fax: | 307-777-3796 |
| Email Address: | PMORGA@state.wy.us |
| Website: | http://cpaboard.state.wy.us |
| Renewal Date: | 7/31 |
| Reporting Period: | Annual |
| Required Hours: | 40 |
| Ethics Required: | No |
| Subject Breakdown: | A minimum of 65% in technical courses with a maximum of 35% in general courses. |
| Credit Limits: | None |
| Other State Policies: | Puerto Rico requires courses to be from providers that are members of NASBA's National Registry of CPE Sponsors. |
| Contact Info: | Puerto Rico Board of Accountancy Box 3271 Old San Juan Station San Juan, Puerto Rico 00904-3271 USA |
| Phone: | 787-722-4816 |
| Fax: | 787-722-4818 |
| Email Address: | None |
| Website: | None |
