CPE Reporting Deadlines – Jurisdictions with Periods Ending in December

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Author: Caleb Raymer, Senior Manager, CPE Services
Posted: Dec. 19, 2024

To maintain a CPA license, a CPA must earn continuing professional education credit (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 in December. These jurisdictions are as follows:

Alaska: Reporting periods end on December 31 in every odd-numbered year.
Arkansas: Reporting periods end annually on December 31.
Colorado: Reporting periods end on December 31 in every odd-numbered year.
District of Columbia: Reporting periods end on December 31 in every even-numbered year.
Georgia: Reporting periods end on December 31 in every odd-numbered year.
Guam: Reporting periods end annually on December 31.
Hawaii: Reporting periods end on December 31 in every odd-numbered year.
Idaho: Reporting periods end annually on December 31.
Indiana: Reporting periods end every three years on December 31 in fixed years (2026, 2029, 2032, etc.).
Iowa: Reporting periods can end annually on June 30 or December 31 as determined by the licensee.
Kentucky: Reporting periods end every two years on December 31. Periods end in even years if licensee has an odd license number and end in odd years for licensees with an even license number.
Louisiana: Reporting periods end annually on December 31.
Missouri: Reporting periods end annually on December 31.
Montana: Reporting periods end annually on December 31.
Nebraska: Reporting periods end every two years on December 31 as determined by the licensee’s birth year. Licensees born in even years have periods ending in even years, and licensees born in odd years have periods ending in odd years.
Nevada: Reporting periods end annually on December 31.
New Jersey: Reporting periods end every three years on December 31 in fixed years (2026, 2029, 2032, etc.).
New York: Reporting periods end annually on December 31.
North Carolina: Reporting periods end annually on December 31.
Ohio: Reporting periods end every three years on December 31 as determined by the license expiration date.
Oklahoma: Reporting periods end annually on December 31.
Pennsylvania: Reporting periods end on December 31 in every odd-numbered year.
South Carolina: Reporting periods end annually on December 31.
Tennessee: Reporting periods end every two years on December 31. Periods end in even years if licensee has an even license number and end in odd years for licensees with an odd license number.
Utah: Reporting periods end on December 31 in every even-numbered year.
Virgin Islands: Reporting periods end annually on December 31.
Virginia: Reporting periods end annually on December 31.
Washington: Reporting periods end every three years on December 31 as determined by license date.
West Virginia: Reporting periods end annually on December 31.
Wisconsin: Reporting periods end on December 31 in every odd-numbered year.
Wyoming: Reporting periods end annually on December 31.

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.