As you’re probably aware, CPE requirements vary by state, and their reporting periods are no exception.
A reporting period is the period during which a specified number of CPE must be earned. And while many states conform to the December 31 deadline, some have mid-year requirements.
As we near the end of June, we put together a list of all the states that have a 6/30 deadline.
States with 6/30 CPE Deadlines
Connecticut
CPE Reporting Period: July 1 – June 30, annually
CPAs in Connecticut are required to earn a minimum of 40 hours of CPE every fiscal year. CPAs can receive credit for up to 60 hours of CPE every year, of which 20 may be carried forward into the next renewal cycle.
CPE hours must be reported to the Board by December 31 of every year as part of the renewal process.
Delaware
CPE Reporting Period: July 1 – June 30, biennially on odd-numbered years
Delaware CPAs must complete a minimum of 20 CPE hours every year and a total of 80 hours during the two-year reporting period.
Reporting periods are based on odd-numbered years (ex. 2017-2019, 2019-2021, etc.).
Florida
CPE Reporting Period: July 1 – June 30, biennially
CPAs licensed in Florida must complete 80 hours of CPE during the two-year reporting period.
The renewal period to renew CPA licenses is from October 1 to December 31 of the year in which the current license expires.
Iowa
CPE Reporting Period: July 1 – June 30, triennially OR January 1 – December 31, triennially
Iowa CPAs may self-select either June 30 or December 31 as the date by which CPE must be earned. Licensees may choose a different deadline date at the time of renewal.
CPAs must earn a minimum of 120 hours during the three-year reporting period.
Kansas
CPE Reporting Period: July 1 – June 30, biennially based on certificate number
Active CPAs in Kansas are required to earn 80 hours of CPE during the two-year reporting period.
CPAs with an odd-numbered certificate number may renew their license biennially on odd-numbered years. CPAs with an even-numbered certificate number may renew their license biennially on even-numbered years.
Massachusetts
CPE Reporting Period: July 1 – June 30, biennially
Massachusetts CPAs must engage in at least 80 hours of CPE during the two-year reporting period. No carry over of CPE credits is permitted from one two-year period to another.
Michigan
CPE Reporting Period: July 1 – June 30, biennially
CPAs licensed in Michigan must earn 40 CPE hours annually for a total of 80 hours during the two-year reporting period.
Minnesota
CPE Reporting Period: July 1 – June 30, triennially
CPAs in Minnesota are required to earn a minimum of 20 hours of CPE every fiscal year. Minnesota uses a three-year rolling period that requires CPAs to earn a minimum of 120 CPE hours during any given three-year reporting period.
CPE credits must be reported by December 31 of each year.
Mississippi
CPE Reporting Period: July 1 – June 30, annually
Mississippi CPAs must complete a minimum of 40 CPE hours for each annual reporting period.
New Hampshire
CPE Reporting Period: July 1 – June 30, triennially
New Hampshire CPAs must earn a minimum of 20 CPE hours by June 30 of every year. Carryover hours may not be applied to the annual CPE requirement.
Licensees are required to earn a minimum of 120 CPE hours during the three-year period preceding renewal.
North Dakota
CPE Reporting Period: July 1- June 30, annually
CPAs in North Dakota must complete at least 20 hours of CPE each year. North Dakota uses a three-year rolling period that requires CPAs to earn a minimum of 120 CPE hours during any given three-year reporting period.
Oregon
CPE Reporting Period: July 1 – June 30, biennially based on license number
Active CPAs in Oregon must earn at least 24 hours of CPE each year and a total of 80 hours during the two-year reporting period. A maximum of 20 hours may be carried forward to the total number of CPE hours due, but may not be applied to the annual 24-hour requirement.
Licensees with even-numbered permits expire on June 30 of even-numbered years. Licensees with odd-numbered permits expire on June 30 of odd-numbered years.
Rhode Island
CPE Reporting Period: July 1 – June 30, triennially
CPAs licensed in Rhode Island are required to earn at least 120 CPE hours during each three-year renewal cycle.
South Dakota
CPE Reporting Period: July 1 – June 30, annually
Active CPAs in South Dakota must complete a minimum of 20 CPE hours per year. South Dakota uses a three-year rolling period that requires CPAs to earn a minimum of 120 CPE hours during any given three-year reporting period.
Don’t Miss the Deadline
Keep in mind that falling short of your CPE requirements can mean fines, additional CPE hours, and license suspension, among other penalties. That’s why it’s important to keep track of your CPE credits and report CPE compliance as required by your state.