CPA Ethics CPE Requirements, State by State

Ethics is the CPE requirement CPAs most often leave for last — and the one with the most state-specific fine print. Here's how it generally works and how to satisfy it without paying.

The general pattern

Most states require a dedicated ethics component of 2 to 4 hours per reporting cycle. The wrinkles are in the details:

• General vs. state-specific. Some boards accept any AICPA/NASBA-compliant ethics course; others require a course on their own state's accountancy law and rules.
• Frequency. Ethics may be due every year in annual states, or once per two- or three-year cycle elsewhere.

Examples of how states differ

• California pairs a 4-hour ethics requirement with a separate Regulatory Review course.
• Texas, New York, and Florida each set their own ethics hours and course rules.
• Many states require a course specific to their own statutes and board rules.

Look up your jurisdiction on our CPE requirements by state pages for the specifics.

How to meet it for free

You can satisfy the general ethics requirement with free live ethics CPE. If your state mandates a state-specific ethics course, confirm that detail with your board — a general webinar may not substitute.

The bottom line

Handle ethics early in your cycle so it isn't hanging over you at renewal, and verify your state's exact rule before assuming a general course counts. Then browse upcoming free webinars to knock out the rest of your hours.

This is general information, not compliance advice; confirm current rules with your state board of accountancy.