To keep a CPA license active, CPAs must complete continuing professional education (CPE) based on the specific rules of their jurisdiction. This CPE must be earned within a set reporting period, typically aligned with the license renewal date. The timing of CPE reporting periods varies across jurisdictions. Some jurisdictions have year-round reporting deadlines based on factors like the CPA’s birthdate or the expiration of their license. These jurisdictions include:

• Arizona: Reporting periods end on the last business day of the licensee’s birth month, in either an even or odd year, matching the year of their birth.
• California: Reporting periods end on the last day of the licensee’s birth month, in either an even or odd year, based on their birth year.
• Maryland: Reporting periods end every two years on the CPA’s license expiration date, which is determined by the original license issue and renewal dates. This creates personalized reporting periods throughout the year.
• New Mexico: Reporting periods end annually on the last day of the licensee’s birth month.
• Texas: Reporting periods end annually on the last day of the licensee’s birth month.

CPAs should be well-versed in their jurisdiction’s CPE compliance rules to ensure they complete their required CPE on time and maintain compliance with licensure regulations.