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CPA Ethics

CPA Ethics Requirements: State-by-State Guide

Imtiaz Munshi, CPA

Published on: Sep 25, 2025
455

Maintaining your CPA license is not just about meeting continuing education hours; it’s about upholding the highest standards of professional conduct. One of the key requirements across all states is Ethics Continuing Professional Education (CPE).

While the goal of ethics learning is the same, the specific rules, credit hours, and accepted courses vary from state to state.

At MYCPE ONE, we make it simple to stay compliant. Below is a breakdown of ethics requirements for selected states, along with direct links to state-specific compliance packages and approved courses.

California CPA Ethics Requirements

The California Board of Accountancy (CBA) requires CPAs to complete 4 hours of Ethics CPE in each 2-year license renewal period.

See California CPA CPE Requirements: Click Here
Meet your CA CPE Ethics Requirement: California Board of Accountancy Approved Ethics Course

New York CPA Ethics Requirements

The CPAs in New York are required to complete 4 hours of an ethics course approved by NYSED every 3 years.

See New York CPA CPE Requirements: Click Here
Meet your NY CPE Ethics Requirement: NYSED Approved Ethics Course

Texas CPA Ethics Requirements

4 hours of a TSBPA-approved ethics course are required every two years

See Texas CPA CPE Requirements: Click Here
Meet your TX CPE Ethics Requirement: Texas State Board Approved Ethics Course

Florida CPA Ethics Requirements

4 credit hours every 2 years in a Florida-specific ethics course approved by the board.

See Florida CPA CPE Requirements: Click Here
Meet your FL CPE Ethics Requirement: Florida State Board Approved Ethics Course

Illinois CPA Ethics Requirements

Four hours of ethics course every three years of the renewal cycle. 1 hour must be in sexual harassment prevention training from an IDFPR-approved continuing education provider.

See Illinois CPA CPE Requirements: Click Here

Meet your IL CPE Ethics Requirement: Board Approved Ethics Course

How States Differ in Their Ethics Requirements

Though all states demand ethical standards, the structure recommended learning, earing, required hours, learning format and approval varies. Some prescribe two hours every reporting cycle. Others require four hours. Often they are state-specific focused. A few demand dedicated courses addressing local accountancy board rules.

Here is a list of States with different CPE requirements.

CPA States & Territories	Ethics Requirement
Alabama CPA	Two hours of ethics every reporting cycle.
Alaska CPA	Four hours in every 2-year reporting cycle.
Arizona CPA	Four hours in every 2-year reporting cycle (incl. 1 hr Arizona State Board of Accountancy statutes/rules + AICPA professional code of conduct)
Arkansas CPA	Four hours of ethics in accounting professional conduct (incl. 1 hr Arkansas State Board of Accountancy law/rules)
California CPA	Four hours of qualifying ethics in every two years.
CNMI CPA	Four hours of ethics every three years (accounting or business ethics course). or 4-hour of any ethics.
Colorado CPA	Four hours of ethics course every 2-year, two hours may be in Colorado Rules and Regulation (CR&R).
Connecticut CPA	Four hours of ethics in every three year.
Delaware CPA	Four hours of Delaware-specific ethics, approved by the Board for two years.
District of Columbia CPA	Four (4) hours of professional ethics course per licensing cycle.
Florida CPA	Four hours of Florida State Board Approved Ethics every 2 years.
Georgia CPA	Minimum of 4 CPE Ethics every two year (inc1 hr of Georgia state-specific ethics).
Guam CPA	6 hours of ethics course every three years.
Hawaii CPA	Four hours of ethics or professional conduct every two years.
Idaho CPA	Four hours of ethics every two years.
Illinois CPA	Four hours of ethics every three years.
Indiana CPA	Four hours of ethics every three years
Iowa CPA	Four hours of ethics every three years
Kansas CPA	Two hours of ethics every two years.
Kentucky CPA	Two hours of ethics every two years.
Louisiana CPA	Three hours of board-approved ethics every 2-year reporting cycle.
Maine CPA	Four hours of ethics every three years.
Maryland CPA	Four hours of ethics every two years.
Massachusetts CPA	Four hours of ethics every two years.
Michigan CPA	Four hours of ethics every two years (inc. 1 hour of MI-specific ethics every 2 years) with minimum of 2 hours of ethics every year.
Minnesota CPA	Eight hours of ethics every three years.
Mississippi CPA	Four hours of ethics every three years (min. 1 CPE hour in Mississippi Public Accountancy Law and Regulations).
Missouri CPA	Two CPE credit each year.
Montana CPA	Two hours of ethics every three-year period.
Nebraska CPA	Four hours in ethics every two-year period.
New Hampshire CPA	Four hours in professional ethics every two years.
New Jersey CPA	Four hours of Board-approved New Jersey-specific law and ethics every 3y 3 years (Live*).
New Mexico CPA	Four hours of ethics every 3 years.
New York CPA	Four hours of NYSED-approved ethics course every 3 years.
North Dakota CPA	Six hours of ethics every 3 years.
Ohio CPA	Three hours of Board approved CPE credits in PSR (Professional Standards & Responsibilities).
Oklahoma CPA	Four hours of ethics in every 3-year rolling period.
Oregon CPA	Four hours of Ethics in every 2-year renewal period.
Pennsylvania CPA	Four hours of Professional ethics in every 2 year renewal period.
Puerto Rico CPA	Three hours of professional ethics (AICPA standards).
Rhode Island CPA	Six hours of ethics in every 3-year renewal period.
South Carolina CPA	Two hours of ethics annuall.
South Dakota CPA	No minimum ethics requirement.
Tennessee CPA	2 hours of Board approved TN state-specific ethics.
Texas CPA	Four hours of a board-approved ethics course are required every two years for licensees.
Utah CPA	4 hours of ethics every 2 year (inc. 1 hr on Utah laws and rules + 3 hr AICPA Code, case-based learning, ethical dilemmas, or business ethics)
Vermont CPA	Four hours of ethics on the AICPA Code or Vermont accountancy rules, every two years.
Virgin Islands CPA	Four hours of ethics annually.
Virginia CPA	Two hours of VBOA-approved ethics annually.
Washington CPA	4 hours of Board approved-ethics.
West Virginia CPA	Four hours of ethics on ethical reasoning, state-specific statutes and rules, and standards of professional conduct.
Wisconsin CPA	Three ethics credits every 2-year reporting period.
Wyoming CPA	Four hours of WY board-approved regulatory and professional ethics course every 3 years.

Compliance can be a real burden, especially when its about completing ethics requirement or meeting tight deadlines. The good news? The smart way is a State-Specific Compliance Package Course.

MYCPE ONE offers a State-Specific Compliance Package that bundles ethics and the rest of your state’s requirements, available for just $199/year subscription.

Want to avoid missing requirements? Use our CPA CPE Requirements State-by-State guide to plan ahead.

Conclusion

Balancing state-specific obligations can be perplexing for CPAs licensed in multiple jurisdictions. Finding pre-approved providers, avoiding duplicate credits, and managing renewal calendars often create unnecessary stress.

Across fifty states and multiple territories, one unifying thing is ethics. fulfilling ethics CPE is not just a regulatory checkbox; it is a recommitment to the highest ideals of their profession.

FAQs

Ethics principles remain universal. States sets its own rules to address local laws, regulations, and professional standards. State Board of Accountancy requires CPAs to complete specific courses on their statutes or board rules to ensure they understand both national and local expectations.

Most states allow online or self-study courses approved by the respective board. However, a few states (e.g., New Jersey) only accept ethics courses in live or interactive formats.

Yes. States, such as California, require newly licensed CPAs to complete PATH - a one-time professional ethics exam in California. This is an addition to the ongoing ethics CPE for license renewal.

Failing to complete ethics CPE may lead to penalties, late fees, or even license suspension. Some boards allow a grace period, while others require reinstatement applications. Always check your state board’s rules to avoid disruptions.

Costs vary by provider. Well, subscription plans (like MYCPE ONE at $199/year) are often more affordable than buying courses individually. You can also go for bundled compliance packages courses tailored to your state-specific CPE needs.

About the Author

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

Imtiaz Munshi, CPA (US), is the CFO at Azstec, LLC and a trusted advisor to high-net-worth entrepreneurs. A seasoned tax planner and a business strategist with his 25 years of experience, he helps businesses grow smarter and stronger. Imtiaz specializes in guiding entrepreneurs and enterprises through complex financial decisions with clarity and confidence. His passion lies in simplifying strategy, optimizing tax outcomes, and driving sustainable growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business owners to stay ahead in an evolving financial landscape shaped by AI, ESG, and data-driven change.

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