CPA CPE has more than one layer of authority. NASBA and the AICPA publish program Standards, while an individual CPA’s licensing jurisdiction determines the actual renewal and CPE obligations that apply to that license.
NASBA/AICPA Standards
The joint CPE Standards provide a framework for the development, presentation, measurement, and reporting of CPE programs.
State boards control individual license requirements
The total hours, ethics requirement, reporting cycle, carryover, subject limits, and filing rules can differ by jurisdiction. Use your state board rule as the final source for your own license.
Why this distinction matters
A course can be developed under recognized CPE standards and still fail to solve your personal renewal gap if it is in the wrong subject, outside your reporting period, or otherwise ineligible under your board rules.
Sources and verification
Revised 2026 Standards for Continuing Professional Education, effective August 1, 2026, subject to jurisdiction adoption/transition.
Open official/current source ↗