Ethics CPE requirement
Louisiana: CPA ethics CPE requirement
State Board of CPAs of Louisiana · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 3 hours every 2 year(s)
- Cycle notes
- LAC 46:XIX.1301(A)(2): a professional ethics course 'as required by the board, the contents of which must have been pre-approved by the board'; currently required in even-numbered years only (2026: 3 hours). Hours set by the Board per cycle (2024: 3 hours).
- Field of study accepted
- Board-approved Louisiana Professional Ethics course
- Self-study permitted for ethics
- Yes
- Delivery notes
- Non-interactive self-study not accepted. The 2026 approved-vendor list includes self-study providers (e.g., Surgent, WebCE, MasterCPE, Cpethink), so QAS self-study is an accepted format for the approved course.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- Yes
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Only courses on the Board's approved ethics vendor list satisfy the requirement; other ethics courses count only as behavioral ethics toward total hours. The Board does not pre-approve or register sponsors for any other CPE. No published vendor-application form, criteria, fee, or deadline was found; contact the Board for the vendor submission process. Requirement is 3 hours (not 2 or 4), so a purpose-built 3-credit SKU is needed.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Louisiana
No course is available for this jurisdiction yet.