The 2026 Statement on Standards for Continuing Professional Education (CPE) Programs was approved by NASBA and the AICPA and is effective on a transition schedule beginning August 1, 2026. It is a framework for CPE programs; an individual CPA still follows the CPE rule of the licensing jurisdiction.
What changed in timing
The revised Standards became effective August 1, 2026 for initial or additional delivery-method applications. New Group and Self Study programs first published after the transition use the new Standards from March 1, 2027, while qualifying existing programs have until November 1, 2028 unless a state board or other organization establishes a different implementation date.
What the Standards govern
The Standards address how CPE programs are developed, presented, measured, and reported. They are not a universal table saying every CPA must earn the same number of hours.
What an individual CPA should check
Check your state board for total hours, ethics, reporting period, carryover, acceptable subject matter, sponsor/provider rules, and any local implementation of the revised Standards.
Sources and verification
Revised 2026 Standards for Continuing Professional Education, effective August 1, 2026, subject to jurisdiction adoption/transition.
Open official/current source ↗