In total
80 hours
Over the period ending December 31, 2026.
District of Columbia CPA CPE Requirements
District of Columbia CPAs must complete 80 hours of CPE every two years, including 4 hours of professional ethics. The current period runs January 1, 2025 to December 31, 2026 for every licensee. Extra hours don’t carry over.
District of Columbia CPE requirements at a glance
- Required hours
- 80 hours
- Every two years.
- Reporting period
- 2025–2026
- January 1, 2025 – December 31, 2026, the same for every licensee. The next period runs January 1, 2027 – December 31, 2028.
- Ethics
- 4 hours
- Every two years. Counts toward the 80-hour total for the period.
- License renewal
- Every 2 years
- You list each course on a CPE statement filed with your renewal.
- Self-study
- Accepted
- District of Columbia’s rules set no cap on self-study hours.
- Carryover
- Not allowed
- Extra hours can’t be applied to a later period.
Still need CPE hours for this period? Unlimited self-study CPE covers accounting, auditing, tax and business courses — $149 for the year.
Get Unlimited CPEHow many CPE hours do District of Columbia CPAs need?
District of Columbia counts CPE over a two-year period every licensee shares, now January 1, 2025 to December 31, 2026. Within that period:
Is ethics CPE required in District of Columbia?
Yes. District of Columbia CPAs must complete 4 hours of professional ethics during each two-year period. Ethics hours also count toward the 80-hour total for the period.
Which ethics courses count?
This Sequoia CPE course meets District of Columbia’s 4-hour ethics requirement:
- Ethics for DC CPAs$64.50 · 4 hours
What subjects qualify for District of Columbia CPE?
District of Columbia sorts CPE subjects into these areas, with a limit on subjects outside the Board's list. Courses outside the subject areas the Board lists earn District of Columbia credit only if you show the Board that they contribute to professional competence, and then for no more than 25% of the hours reported.
Subject areas the Board lists
Includes Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Business Law, Business Management & Organization, Communications and Marketing, Computer Software and Applications, Economics, Finance, Information Technology, Management Services, Personnel/Human Resources, Production, Regulatory Ethics, Specialized Knowledge, Statistics and Taxes
Subjects outside the Board's list
No more than 20 of the 80 hours.
Includes Personal Development
When is the District of Columbia CPE deadline?
December 31, 2026. Every District of Columbia licensee shares the same two-year period, January 1, 2025 to December 31, 2026. Your license expires on December 31 of even-numbered years.
January 1, 2025
The period starts
Hours you complete from this date count toward this period. Extra hours can’t be applied to a later period.
December 31, 2026
All 80 hours due
Finish 80 hours by the end of the period. File a CPE statement listing each course with your renewal; keep the certificates as evidence.
January 1, 2027
The next period starts
It runs January 1, 2027 to December 31, 2028.
Newly licensed?
A District of Columbia CPA renewing an initial license that was issued less than two years before it expires does not have to submit proof of CPE for that first renewal. The 4 hours of Professional Ethics are part of the CPE requirement, so they are not due at that renewal either.
From the second renewal on, the full requirement applies: 80 hours in the two years before the license expires, including 4 hours of Professional Ethics.
How District of Columbia counts CPE credit
The rules that decide whether — and how much — a course counts.
| Rule | What District of Columbia requires |
|---|---|
| Credit hour | One credit equals one 50-minute contact hour. |
| Self-study | Accepted. Credit is set at the hours the course provider recommends. The District of Columbia’s rules say the sponsor’s recommendation is to be based on one-half of the program’s average completion time in field tests. |
| Approved sponsors | NASBA-registered sponsors. Programs offered by the AICPA, NASBA, a state board of accountancy, the Greater Washington Society of CPAs or another state society of CPAs, a college or university, or a firm offering professional programs to CPAs, such as an accounting, law, brokerage or insurance firm, also qualify without NASBA registration if they meet the NASBA/AICPA Statement on Standards for CPE Programs. |
| Carryover | Not allowed. Excess hours can’t be applied to a later period. |
Keep your certificates for 5 years
You list each course on a CPE statement filed with your renewal; your certificates are the evidence if the board checks. Keep each certificate for at least 5 years.
Sequoia issues your certificate the moment you pass, and it stays in your account.
Your records must show
- Sponsoring organization’s name
- Program title or a description of its content
- Date completed
- Hours claimed
- A copy of the course outline prepared by the sponsor
- Written proof that you completed the program
Finish your District of Columbia CPE with Sequoia CPE.
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District of Columbia CPE questions, answered
How many CPE hours do District of Columbia CPAs need?
District of Columbia CPAs need 80 CPE hours every two years. Every licensee shares the same period, now January 1, 2025 to December 31, 2026. No more than 20 of them may be in subjects outside the Board's list.
When is the District of Columbia CPE deadline?
December 31, 2026, the end of the current two-year period, which is the same for every licensee; hours beyond the requirement can’t be applied to a later period. The next period runs January 1, 2027 to December 31, 2028. Your license expires on December 31 of even-numbered years. You list each course on a CPE statement filed with your renewal, and the board may ask for your certificates.
How many ethics hours do District of Columbia CPAs need?
District of Columbia CPAs need 4 hours of professional ethics during each two-year period. Ethics hours also count toward the 80-hour total for the period.
Does behavioral ethics count toward District of Columbia’s ethics requirement?
District of Columbia’s rules don’t say whether behavioral ethics courses meet the ethics requirement, so a regulatory ethics course is the safe choice. Sequoia CPE’s District of Columbia ethics courses are regulatory ethics courses and meet the 4-hour requirement.
Do online and self-study CPE courses count in District of Columbia?
Yes. District of Columbia accepts self-study programs, with credit set at the hours the course provider recommends. The District of Columbia’s rules say the sponsor’s recommendation is to be based on one-half of the program’s average completion time in field tests. District of Columbia’s rules set no cap on self-study hours. Courses must come from NASBA-registered sponsors. Programs offered by the AICPA, NASBA, a state board of accountancy, the Greater Washington Society of CPAs or another state society of CPAs, a college or university, or a firm offering professional programs to CPAs, such as an accounting, law, brokerage or insurance firm, also qualify without NASBA registration if they meet the NASBA/AICPA Statement on Standards for CPE Programs.
Can District of Columbia CPAs carry extra CPE hours forward?
No. Hours beyond the requirement cannot be applied to a later period (17 DCMR 2531.11).
Do I report my CPE to District of Columbia?
Yes. You list each course on a CPE statement filed with your renewal, and the board may ask for your certificates. Keep your certificates for at least 5 years.
What CPE do newly licensed District of Columbia CPAs need?
A District of Columbia CPA renewing an initial license that was issued less than two years before it expires does not have to submit proof of CPE for that first renewal. The 4 hours of Professional Ethics are part of the CPE requirement, so they are not due at that renewal either.
Are there exemptions from District of Columbia CPE?
District of Columbia’s rules cover three situations: hardship exemption and inactive status; reinstating a license that was not renewed; and more time to make up a shortfall. The details and their conditions are under Exemptions and special circumstances, below.
Exemptions and special circumstances
Hardship exemption and inactive status
The Board may exempt a licensee from CPE for individual hardship, including health, military service, foreign residence or retirement, or for other good cause, but only if the licensee does not hold out to the public as a CPA and does not issue audit reports or certify other reports and statements. The request must be filed in writing at least 60 days before the current license expires.
A licensee granted the exemption must place the license on inactive status, and must meet a re-entry competency requirement the Board defines.
Reinstating a license that was not renewed
To reinstate a District of Columbia license that has gone unrenewed for less than five years, the applicant must show 40 hours of approved CPE for each year of non-renewal, up to 120 hours, completed since the license was last issued.
The rule does not say how a part year counts, so ask the Board how many hours apply before applying.
More time to make up a shortfall
If the Board finds that a licensee has not met the CPE requirement, it may grant an additional period of time to cure the deficiency.
The Board may verify the CPE information licensees submit, so keep the records the rules require.
Official sources
This page explains District of Columbia’s rules in plain language. The District of Columbia Board of Accountancy is the final authority; confirm details for your situation with it.
District of Columbia Board of Accountancy · Washington, DC · (202) 671-4500
CPE requirements in other states
Contact Information
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