How Many CPE Credits Do CPAs Actually Need?

Continuing Professional Education (CPE) keeps your CPA license active and your skills current. But the exact number of hours you need depends on where you're licensed.

The general rule

Most state boards require roughly 120 hours of CPE over a three-year reporting period, which averages to about 40 hours per year. Many states also require a minimum number of hours each year (often 20) so you can't cram it all into year three.

Ethics is almost always required

Nearly every state requires a dedicated ethics component — commonly 2 to 4 hours per reporting cycle. Some states require a state-specific ethics course, so check your board's rules before assuming a general ethics webinar will count.

Fields of study matter

CPE is categorized into fields of study like Taxes, Accounting, Auditing, and Regulatory Ethics. Some states cap how many hours you can earn in "non-technical" fields. When you pick webinars, note the field of study so your mix satisfies your board.

How to meet it for free

You don't have to pay hundreds of dollars for CPE. Free, live webinars — like the ones we host at CPE Society — can cover a meaningful chunk of your annual requirement across tax, accounting, and ethics. Attend live, participate, and keep your certificates.

Always confirm specific requirements with your state board of accountancy, since rules change and vary by jurisdiction.