MYCPE ONE
Summary

This guide breaks down the rules CPAs must follow when earning CPE through different delivery methods, a common source of compliance gaps and audit problems. It clarifies how states treat live, self-study, nano-learning and blended formats, along with any limits or documentation requirements. CPAs get a practical overview that helps them pick acceptable formats, avoid rejected credits and maintain compliance across jurisdictions.

Keeping up with CPA ethics requirements in different states feels like solving a puzzle where the rules keep changing. Every CPA must stay up-to-date with these requirements to keep their license active, and the rules change significantly from one state to another.

The requirements vary widely between states. Some states just need you to complete ethics training every year, while others set it for every two or three years. The required hours also differ greatly - from as little as 2 hours in some places to 6 or more in others. These differences matter a lot if you practice in multiple states or plan to move to a new state.

This detailed guide breaks down the CPA ethics requirements for all 50 states in 2026. You'll learn which states allow general ethics courses and which ones require state-specific content. The guide also shows you the quickest way to find qualifying courses that your state board accepts.

This state-by-state reference helps both new CPAs and experienced professionals plan their continuing education better. It ensures you stay compliant with all ethics requirements in your area.

Understanding CPA Ethics Requirements

CPAs need to understand what makes an ethics course valid to keep their licenses current in different states. Each state board has its own rules about ethics content that meets their requirements, and these rules vary by a lot.

What makes an ethics course valid?

State boards usually approve courses that deal with professional ethics in accounting practice. Generally accepted topics cover professional standards, codes of conduct, and frameworks for making ethical decisions.

Most states will accept courses about the AICPA Code of Professional Conduct, but requirements differ from state to state. To cite an instance, Illinois makes it clear that valid ethics courses should focus on the Code of Professional Conduct rather than workplace harassment or diversity training.

California takes a broader view and accepts courses that have "a review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities; case-based instruction focusing on real-life situational learning; ethical dilemmas facing the accounting profession; or business ethics."

CTA

Behavioral vs Regulatory Ethics

Ethics requirements usually fall into two main groups:

Behavioral ethics looks at ethical reasoning, moral decision-making, business ethics principles, and real-life ethical dilemmas. These courses help CPAs handle complex situations where rules alone don't clearly show the right path.

Regulatory ethics deals with technical standards, professional codes, and specific rules that govern CPA practice. This includes learning about the AICPA Code of Professional Conduct, state-specific accountancy laws, and other regulatory requirements.

Most states accept both types of courses to meet their ethics requirements. Iowa, for example, states that courses "should cover regulatory and behavioral ethics, including topics such as professional standards, competence, independence, conflicts of interest, record retention, and corporate ethics as they relate to CPA practice."

What is Circular 230 and when do you need it?

Circular 230 refers to Treasury Department regulations that govern practice before the IRS. These rules spell out duties and restrictions for tax practitioners, including CPAs who offer tax services.

Many states count Circular 230 training toward their ethics requirements. Nebraska specifically allows "Independence training, Circular 230 courses, Sarbanes Oxley course material" to count as ethics credits.

But some states specifically exclude Circular 230. Kansas, Michigan, Utah, and several others note that qualifying ethics means "behavioral and regulatory (no circular 230)." These states want ethics content that focuses more broadly on accounting practice instead of tax-specific regulations.

General vs State-Specific Requirements

CPA licensing boards in the US have different ways to handle ethics education requirements. Understanding the difference between general ethics requirements and state-specific rules will help you meet your compliance obligations.

States with only General ethics requirements

Most states accept general ethics courses that cover broad principles of professional conduct. These courses typically focus on the AICPA Code of Professional Conduct, regulatory compliance, and ethical decision-making.

Several states only need general requirements:

StateState-Specific Ethics Requirements
Alabama2 hour
Alaska4 hours
Colorado4 hours
Kentucky2 hours
Missouri2 hours
Pennsylvania4 hours
North Dakota6 hours of general ethics
North Carolina1 hour


These states put their focus on universal ethical principles rather than local rules.

States with Additional state-specific ethics rules

Some states require coursework that covers their unique state regulations. These requirements either replace or add to general ethics education.

States that need entirely state-specific content include:

StateState-Specific Ethics Requirements
Tennessee2 hours
Ohio3 hours
Delaware4 hours
Florida4 hours
Wyoming4 hours


Some states use hybrid models that combine both general and state-specific components. Georgia needs 4 total hours with 1 hour focused on state laws. Arizona requires 4 total hours, splitting them between state regulations and AICPA ethics - 1 hour each.

Examples of state-specific content (e.g., Texas, Florida, Georgia)

State-specific content covers local regulations and board policies. Texas CPAs must complete a 4-hour board-approved course about Texas rules and regulations every two years.

Florida's requirements are similar - CPAs need 4 hours of Florida Board-approved Ethics. Georgia splits its requirements: one credit must cover the board's laws, rules and policies. The other 3 hours can focus on behavioral and regulatory ethics, including Circular 230.

State boards believe these specific requirements help CPAs understand their jurisdiction's ethical expectations better.

How Many Ethics Hours Are Required by State

CPA ethics requirements show significant variations from state to state, creating a complex regulatory landscape nationwide.

States requiring 2 hours

A group of states has set a basic two-hour ethics requirement. Alabama, Kansas, Kentucky, Missouri, Montana, South Carolina, and Tennessee fall into this category. Virginia takes a unique approach by mandating its two-hour course every year. Tennessee's requirements specify a board-approved, state-specific course. Michigan also follows the two-hour model with board-specific content requirements.

States requiring 3 hours

Louisiana, Ohio, Puerto Rico, and Wisconsin mandate three ethics hours with varying renewal timeframes. Ohio's requirements focus on Board-approved credits in Professional Standards & Responsibilities. Louisiana requires students to complete a pre-approved professional ethics course that covers applicable codes of ethics.

States requiring 4 hours

The majority of states require four ethics hours. California, Colorado, Florida, New York, and Washington lead this group, each with distinct content and approval specifications. States like Arizona, Georgia, and Mississippi split these four hours between state-specific content and general ethics topics.

States requiring 6 or more hours

Guam, North Dakota, and Rhode Island have established a six-hour ethics training requirement. Minnesota sets the bar highest with eight hours of regulatory or behavioral ethics training. CPAs working in these jurisdictions must complete more extensive ethics education than their counterparts in other states.


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State-by-State CPA Ethics Requirements for 2026

CPA ethics course requirements and approval processes create a complex landscape that varies significantly between jurisdictions.

States with Annual ethics requirements

Virginia leads with strict requirements that mandate a two-hour VBOA-approved ethics course each year. North Carolina's requirements match this annual cycle but need only 50 CPE minutes (1 hour) of professional ethics and conduct from NASBA-registered sponsors.

States with Biennial or triennial requirements

Many states follow extended compliance cycles. Texas requires its four-hour board-approved ethics course every two years. Connecticut, Maine, and New York each require four ethics hours every three years. Iowa's requirements align with this three-year pattern, mandating four hours of ethics and professional conduct education.

States with Unique course approval rules

Nebraska offers flexibility with its four-hour requirement. The state accepts various options including "professional ethics, Independence training, Circular 230 courses, Sarbanes Oxley material, and other state specific courses." Colorado's requirements include four ethics hours, with two hours dedicated to Colorado Rules and Regulation.

States that accept AICPA ethics courses

Guam adopts the AICPA Code of Professional Conduct as its standard. Vermont allows ethics hours from both the "AICPA Code of Conduct or Vermont accountancy statutes and rules."

States that require Board-approved providers

Louisiana, Florida, and Delaware's requirements center on board-approved ethics courses. Louisiana's CPAs must complete three hours of professional ethics that the board pre-approves.

States with No Ethics requirement

South Dakota stands alone as the only state without mandatory ethics requirements for CPAs.

Conclusion

CPA ethics requirements need careful attention and planning. This piece explores how ethics requirements vary among all 50 states - from content types to frequency and required hours.

Take Minnesota, which needs eight hours of ethics training. North Carolina, on the other hand, asks for just one hour each year. On top of that, the difference between general ethics courses and state-specific content adds complexity for CPAs who work across states.

Check your state's requirements every three months, especially if you work in multiple states. All states except South Dakota have ethics requirements, though this might change with future updates.

The ethics landscape will without doubt keep changing. You should bookmark state board websites and set reminders for your deadlines. This helps you meet all ethics requirements on time. Your professional reputation depends on being thorough - something every accounting professional must prioritize to maintain high standards.

FAQs

The number of required ethics hours varies by state. Most states require 2-4 hours, with some mandating up to 8 hours. For example, Alabama requires 2 hours, California requires 4 hours, and Minnesota requires 8 hours of ethics training.

Behavioral ethics focuses on ethical reasoning and decision-making in complex situations, while regulatory ethics covers technical standards and professional codes governing CPA practice. Most states accept both types to fulfill ethics requirements.

No, ethics requirements vary significantly across states. Some states only require general ethics courses, while others mandate state-specific content. The frequency of required training also differs, with some states requiring annual ethics courses and others operating on biennial or triennial cycles.

Circular 230 refers to Treasury Department regulations governing practice before the IRS. Many states accept Circular 230 training as part of their ethics requirements, but some specifically exclude it, preferring broader ethics content focused on accounting practice.

As of 2025, South Dakota is the only state that does not have a minimum ethics requirement for CPAs. However, it's important to note that regulations can change, so CPAs should regularly check their state board's requirements.


Amrit Singh

Amrit Singh

Amrit Singh is a business leader with 10+ years of experience in continuing education. Helping accounting, tax, and finance professionals stay compliant with ease, he began his journey as a consultant. Learning across industries before stepping into a leadership role, he is shaped by both successes and failures. Amrit is passionate about problem-solving, building products, exploring technology, and mentoring future leaders. He is dedicated to transform continuing education, making it simpler, smarter, and more meaningful. Through his blogs and talks, he shares insights on accounting careers, CPA compliance, and the future of continuing education.

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