CPE Reporting Deadlines – Jurisdictions with Periods Ending All Year

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Author: Caleb Raymer, Manager, Rules Engine Service
Posted: April 22, 2024

To maintain a CPA license, a CPA must earn continuing professional education (CPE) based on the rules of licensure for their jurisdiction. This CPE must be earned within a designated reporting period, typically corresponding with the licensee’s renewal date. The reporting period in which to earn CPE varies by jurisdiction. Some jurisdictions have CPE reporting periods ending throughout the year based on the licensee’s birth date or license expiration date. These jurisdictions are as follows:

• Arizona: Reporting periods end on the last business day of a licensee’s birth month in an even year, if born in an even year, or an odd year, if born in an odd year.
• California: Reporting periods end on the last day of a licensee’s birth month in an even year, if born in an even year, or an odd year, if born in an odd year.
• Maryland: Reporting periods conclude every two years on a CPA’s license expiration date. The initial license expiration date is two years from the original license issue date. Every subsequent reporting period is two years from the date the license was renewed. Therefore, it can occur any time during the year and is specific to the licensee.
• New Mexico: Reporting periods end annually on the last day of a licensee’s birth month.
• Texas: Reporting periods end annually on the last day of a licensee’s birth month.

A CPA should familiarize themselves with their jurisdiction’s regulations regarding CPE compliance. Knowing when a jurisdiction’s CPE reporting period ends helps the licensee in preparing and completing their required CPE on time to maintain their compliance.