How many CPE hours do Rhode Island CPAs need?
120 hours of CPE in each three-year renewal period, including at least 6 hours in professional ethics.
The ethics hours are part of the overall 120-hour total, not in addition to it.
State license Info
Rhode Island
Rhode Island Board of Accountancy · Department of Business Regulation
Rhode Island CPA CPE Requirements
Reviewed August 2026Rhode Island CPAs must complete 120 hours of continuing professional education in each three-year reporting period, including at least 6 hours in subjects devoted to professional ethics. Licenses renew triennially by June 30. Self-study is capped at 80 hours over the three years and must be QAS approved or interactive.
The six-hour ethics requirement is one of the largest in the country and the ethics hours count within the 120-hour total rather than on top of it. Rhode Island does not permit carryover.
How the 120 hours break down
One square equals one CPE hour across the three-year reporting period.
6 hrs — Subjects devoted to professional ethics
24 hrs — Personal development and marketing ceiling
90 hrs — Any qualifying subject
80 hrs — Maximum from self-study, which must be QAS approved or interactive
Rhode Island CPE at a Glance
| Total CPE hours | 120 hours in each three-year reporting period |
|---|---|
| License renewal | June 30, triennially. CPE is reported to the Board as part of the renewal process. |
| Annual minimum | None surfaced in the Board's current materials. Confirm with the Board, as at least one third-party summary asserts a 20-hour annual floor. |
| Ethics requirement | 6 hours in subjects devoted to professional ethics every three years, counted within the 120-hour total |
| Qualifying ethics content | Programs devoted to the AICPA Code of Professional Conduct including opinions issued thereunder, as well as programs relating to the legal, professional, or ethical codes of any authoritative organization or accounting professional specialty organization |
| Other subject requirements | None beyond ethics |
| Self-study cap | 80 hours each three years. Self-study credits must be QAS approved or interactive, and nano learning counts within this cap. |
| Instruction cap | Maximum 60 hours over three years for instructors, speakers, or discussion leaders |
| Published materials cap | Authorship credits limited to 60 hours over three years |
| Personal development and marketing | Limited to 24 credits per reporting period, covering practice development, personal development, marketing, and management skills |
| Carryover | Hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent period |
| Qualifying programs | Formal programs of learning that contribute directly to the professional competence of a CPA or PA after issuance of a permit to practice public accounting |
| Accepted sponsors | The Board accepts CPE credits for programs offered by National Registry sponsors |
| Non-resident exemption | A non-resident licensee is determined to have met Rhode Island's requirement by meeting the CPE requirements of the state where their principal place of business is located, by signing a statement to that effect on the Rhode Island renewal application |
Most common mistake
Under-budgeting ethics. At six hours per three-year cycle, Rhode Island requires more ethics CPE than most states — and with no carryover permitted, a surplus in one cycle buys nothing in the next. Build the six hours into every cycle from the start.
Rhode Island Ethics, Six Hours Per Cycle
NASBA Registry #111907
Rhode Island Ethics for CPAs
Counts toward the six-hour Rhode Island professional ethics requirement. Qualifying subjects include programs devoted to the AICPA Code of Professional Conduct and the opinions issued thereunder, as well as programs relating to the legal, professional, or ethical codes of any authoritative organization or accounting professional specialty organization.
- Professional ethics credits toward the 6-hour triennial requirement
- Counted within the 120-hour total
- Rhode Island accepts National Registry sponsor programs
$38.95Ethics Credits View Course
NASBA Registry ID
#111907
Self-Study Rule
Rhode Island requires self-study to be QAS approved or interactive, capped at 80 hours per three years
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Triennial Cycle
Rhode Island runs a single three-year cycle closing at the end of June, with no carryover to soften a shortfall.
- Cycle opens
Three-year reporting period begins
Qualifying programs are formal programs of learning contributing directly to professional competence after issuance of a permit to practice.
- Within the cycle
6 hours of professional ethics
One of the larger ethics requirements in the country, and counted within the 120-hour total.
- Watch the caps
80 self-study, 60 instruction, 60 authorship, 24 personal development
Self-study must be QAS approved or interactive. Exceeding a cap means the excess simply does not count.
- June 30
All 120 hours due and renewal
Reported to the Board triennially as part of the renewal process. You are in non-compliance if you have not completed at least 120 hours of acceptable CPE by that date.
- Next cycle
No carryover
Hours exceeding the number required for the current registration renewal period may not be carried forward to a subsequent period.
A note on the Rhode Island reporting period
Published sources describe Rhode Island's reporting window in two different ways, and it is worth confirming which applies to you.
- All sources agree that the requirement is 120 hours over three years, with renewal due June 30 triennially.
- Some summaries describe the reporting period as running July 1 to June 30 across the three years, aligning it directly with the renewal date.
- Others — including the current cpecredit.com Rhode Island page — describe it as January 1 to December 31 triennially, that is, the three calendar years preceding the renewal year.
- The practical difference matters only if you complete hours in the first half of your renewal year, so check with the Board before relying on hours earned in that window.
- The Board is the Rhode Island Board of Accountancy within the Department of Business Regulation, and its determination is final.
Rhode Island CPE Questions Answered
How many ethics hours does Rhode Island require?
Six hours in subjects devoted to professional ethics every three years.
That is among the highest ethics requirements of any state, and with no carryover permitted the full six hours are needed in every cycle.
What counts as professional ethics in Rhode Island?
Programs devoted to the AICPA Code of Professional Conduct, including opinions issued thereunder.
Also qualifying are programs relating to the legal, professional, or ethical codes of any authoritative organization or accounting professional specialty organization. Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics are all accepted subject areas.
When do Rhode Island CPAs renew their license?
Triennially, by June 30.
CPE must be reported to the Board by that date as part of the renewal process. You are in non-compliance if you have not completed at least 120 hours of acceptable CPE by June 30.
How much self-study CPE can a Rhode Island CPA claim?
Self-study is limited to 80 hours each three years, and credits must be QAS approved or interactive.
Nano learning is accepted and counts within that same 80-hour cap.
What are the Rhode Island caps on teaching and writing?
The maximum credit for instructors, speakers, or discussion leaders is 60 hours over three years, and authorship credits are likewise limited to 60 hours over three years.
Each cap is measured across the full triennial period rather than annually.
Is there a limit on personal development CPE in Rhode Island?
Yes. Personal development and marketing CPE is limited to 24 credits per reporting period.
The category covers practice development, personal development, marketing, and management skills.
Can Rhode Island CPAs carry over excess CPE hours?
No. Hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent registration renewal period.
A registrant must report, at a minimum, the CPE hours required for the registration renewal period.
Does Rhode Island have an annual CPE minimum?
No separate annual minimum appears in the Board's current materials — the requirement is framed as a triennial total.
At least one third-party summary asserts a 20-hour annual floor, so confirm with the Board if you plan to distribute your hours unevenly across the three years.
What programs qualify for Rhode Island CPE?
Formal programs of learning that contribute directly to the professional competence of a CPA or PA after he or she has been issued a permit to practice public accounting.
The Board accepts CPE credits for programs offered by National Registry sponsors.
Are non-resident Rhode Island licensees treated differently?
Yes. A non-resident licensee seeking renewal is determined to have met Rhode Island's CPE requirement by meeting the CPE requirements for renewal in the state where their principal place of business is located.
This is done by signing a statement to that effect on the Rhode Island renewal application.
What is the Rhode Island CPE reporting period?
The requirement is 120 hours over three years with renewal due June 30 triennially, but published sources describe the window differently.
Some describe it as July 1 to June 30 across the three years; others as the three calendar years preceding the renewal year. Confirm with the Board before relying on hours earned in the first half of your renewal year.
Does Rhode Island have subject requirements besides ethics?
No. Beyond the six ethics hours, Rhode Island sets no subject-area minimums.
The constraints that do apply are format and category caps rather than required subjects — self-study, instruction, authorship, and personal development each have ceilings.
Rhode Island Board of Accountancy contact information
| Agency | Rhode Island Board of Accountancy, Department of Business Regulation |
|---|---|
| Address | 1511 Pontiac Avenue, Cranston, RI 02920 |
| Website | dbr.ri.gov — Department of Business Regulation |
| State society | Rhode Island Society of CPAs |
Sources
- Rhode Island Board of Accountancy rules on continuing professional education, Department of Business Regulation
- R.I. Gen. Laws Chapter 5-3.1, Public Accountancy
- NASBA Registry — Rhode Island CPE requirements summary
This page summarizes Rhode Island CPE rules for general informational purposes. Published sources describe the reporting window in more than one way, as noted above, and the Board's determination is final. Rules change. Confirm your specific obligations with the Rhode Island Board of Accountancy before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 3:51:00 PM
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