MYCPE ONE

AICPA CPE Requirements

Know Your Requirement

American Institute of Certified Public Accountants (AICPA) Membership CPE Requirements Overview

Last Reviewed on: 03 Apr, 2026

CPE Requirements

120 hours of CPE every three-year reporting period.

License Renewal Period

Membership renews annually; CPE compliance follows a three-year cycle.

CPE Reporting Cycle

January 1 – December 31 over a three-year period.

Ethics Requirement

Ethics CPE not required by AICPA

Carry Over Credits

Carry forward of credits is not allowed.

Subject Area Restriction

There is no minimum content requirement.

Need guidance with compliance requirements?

Speak with our Compliance Advisor

compliance requirements

Simplified Regulations for 2026

CPE Requirement

AICPA Members must earn 120 CPE credits within each three-year reporting cycle to maintain active status.

Initial CPE Hours

No entry-level CPE requirement applies when joining; the cycle begins with the first full reporting period after membership starts. View More.

Ethics Requirement

AICPA does not prescribe ethics hours, but members should meet state-specific ethics obligations.

Content Requirement

There is no minimum content requirement.

Learning Modes

100% of CPD can be through self-study.

CPE Deadline

All CPE must be completed by the end of the third calendar year in the reporting period.

Fast Track CPE

MYCPE ONE’s Fast Track AICPA CPE bundles simplify compliance with curated, ready-to-complete learning options. View More

License Renewal

Renewal occurs annually alongside dues payment; CPE compliance is confirmed every three years.

Carry Forward

Unused credits do not roll over into the next period; each cycle starts fresh.

Renewal Fees

Annual Membership dues are based on your role, industry, and work status. View more

Do MYCPE ONE Courses Qualify for CPE Credits for AICPA Members? YES!

The AICPA expects its members to uphold high standards when completing Continuing Professional Education (CPE). MYCPE ONE offers AICPA-aligned CPE courses designed to maintain and enhance members’ professional competence in accounting, auditing, ethics, and advisory topics.

Our CPE programs comply with AICPA and NASBA standards and cover all recognized delivery formats, including:

  • Group Internet Based,
  • QAS Self-Study,
  • Group Live, and
  • Nano Learning.

For convenient access to our courses, click here to explore the MYCPE ONE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the largest online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for American Institute of Certified Public Accountants (AICPA)

Durham, North Carolina, U.S.A.
220 Leigh Farm Road
Durham, NC 27707-8110
P: +1.919.402.4500
Website: AICPA & CIMA

We Review CPE Compliance Requirements Every Six Months

At MYCPE ONE, we are committed to providing professionals across all designations with the most accurate and up-to-date continuing education information. Our team reviews and updates the CPE requirement information for AICPA Regular Member every Six months to reflect the latest standards and policies set by the American Institute of Certified Public Accountants (AICPA).

While we work diligently to ensure accuracy, we encourage professionals to confirm the requirements directly with their respective boards or credentialing authorities through the official links provided here.

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Frequently Asked Questions

AICPA members must complete 120 hours of Continuing Professional Education (CPE) during each three-year reporting period to maintain active membership.

To join the AICPA as a Regular Member, you must hold a current and active CPA license or certificate issued by a recognized state board of accountancy. Applicants need to complete the online membership form, pay the annual dues, and agree to the AICPA’s Continuing Professional Education (CPE) requirement of 120 hours every three years.
If your CPA license is inactive and your state board does not require CPE, this AICPA CPE requirement is waived.

The reporting cycle runs on a three-year period from January 1 to December 31 of the third year.

Membership renews annually, but CPE compliance is verified once every three years as part of the renewal process.

No, the AICPA does not mandate ethics hours; however, members must comply with state-specific ethics rules for their CPA license.

No. Members may choose topics relevant to their professional practice, such as accounting, auditing, or finance etc.

No. Carryover of credits between reporting cycles is not permitted under AICPA membership requirements.

Members self-attest compliance when paying annual dues and must keep documentation for verification if requested.

AICPA professionals may complete 100% of their CPD through self-study.

Yes. Members who are retired, unemployed, or on inactive license status may be exempt if their state board does not require active CPE.

Yes. MYCPE ONE is a NASBA-approved sponsor, and its courses meet AICPA and state board standards for CPE credit.

Yes, self-study courses qualify if they meet interactive and assessment standards recognized by AICPA and NASBA.

Visit the AICPA Membership CPE Requirements page for the most current and detailed information.

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