Credit-hours required

Continuing education reports are due from all CPAs and LPAs, except those on retired or inactive status, before July first of each year and any credit-hours submitted must be for the previous July first through June thirtieth. At the end of each continuing education reporting year, each CPA and LPA, while holding out to the public as a licensee in this state must have completed one hundred twenty credit-hours of acceptable continuing education in the immediate preceding three reporting years, including six credit-hours of professional ethics content, and a minimum of twenty credit-hours each year. At the end of the first full continuing education reporting year following receipt of an initial original certificate, an accountant must meet the applicable per year minimum, and must meet the applicable three-year minimum, including ethics content, two years thereafter.