To maintain a CPA license, individuals must complete continuing professional education (CPE) in accordance with their jurisdiction’s licensure requirements. This CPE must be earned within a specific reporting period, which usually aligns with the license renewal date. However, the length and timing of these reporting periods can vary by jurisdiction. Some jurisdictions have reporting periods that end on June 30. These include:
- Connecticut: Annual reporting periods ending on June 30.
- Delaware: Reporting periods ending on June 30 in odd-numbered years.
- Florida: Biennial reporting periods ending on June 30, determined by the license date.
- Iowa: Reporting periods may end annually on June 30 or December 31, depending on the licensee’s choice.
- Kansas: Biennial reporting periods end on June 30, with the year determined by whether the licensee has an even or odd certificate number.
- Massachusetts: Biennial reporting periods ending on June 30, determined by the license date.
- Michigan: Biennial reporting periods ending on June 30, determined by the license date.
- Minnesota: Annual reporting periods ending on June 30.
- Mississippi: Annual reporting periods ending on June 30.
- New Hampshire: Triennial reporting periods ending on June 30, determined by the first letter of the licensee’s last name.
- North Dakota: Annual reporting periods ending on June 30.
- Oregon: Biennial reporting periods ending on June 30, with the year determined by whether the licensee has an even or odd license number.
- Rhode Island: Triennial reporting periods ending on June 30, determined by the license expiration date.
- South Dakota: Annual reporting periods ending on June 30.
CPAs should familiarize themselves with their jurisdiction’s CPE compliance regulations. Understanding when a jurisdiction’s reporting period ends is essential for licensees to effectively prepare and complete their required CPE on time, ensuring they maintain compliance.