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    Author: Caleb Raymer, Manager, Rules Engine Service
    Posted: May 2, 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 reporting periods ending June 30. These jurisdictions are as follows:

    • Connecticut: Reporting periods end annually on June 30.
    • Delaware: Reporting periods end on June 30 in every odd numbered year.
    • Florida: Reporting periods end every two years on June 30 as determined by license date.
    • Iowa: Reporting periods can end annually on June 30 or December 31 as determined by the licensee.
    • Kansas: Reporting periods end every two years on June 30. Periods end in even years if licensee has an even certificate number and end in odd years for licensees with an odd certificate number.
    • Massachusetts: Reporting periods end every two years on June 30 as determined by license date.
    • Michigan: Reporting periods end every two years on June 30 as determined by license date.
    • Minnesota: Reporting periods end annually on June 30.
    • Mississippi: Reporting periods end annually on June 30.
    • New Hampshire: Reporting periods end every three years on June 30 as determined by the first letter of the licensee’s last name.
    • North Dakota: Reporting periods end annually on June 30.
    • Oregon: Reporting periods end every two years on June 30. Periods end in even years if licensee has an even license number and end in odd years for licensees with an odd license number.
    • Rhode Island: Reporting periods end every three years on June 30 as determined by the license expiration date.
    • South Dakota: Reporting periods end annually on June 30.

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

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