What is a Rolling Reporting Cycle?

A Rolling Reporting Cycle combines the credits earned in the current year and previous year(s) to determine the total credits in each compliance period. The Rolling Reporting Cycle length is always two or three years, but CPAs must still report their earned credits annually. Every year, the cycle rolls forward after the CPA reports their CPE completions. The oldest year from the reported cycle is dropped and the current year is added to the next reporting period.

2-Year, 80-Hour Rolling Reporting Cycles

States with a 2-year, 80-hour Rolling Reporting Cycle

Calculating Your Credits

The current year plus the previous year must equal 80 hours.

For example:
2017: 60 hrs.
2018: 20 hrs.
2019: 20 hrs.
2020: 60 hrs.
2021: 40 hrs.
2022: 40 hrs.

Rolling Reporting Cycles:
17/18: 60+20 = 80 hrs.
18/19: 20+20 = 40 hrs. - The CPA in this example would not be compliant.
19/20: 20+60 = 80 hrs.
20/21: 60+40 = 100 hrs.
21/22: 40+40 = 80 hrs.

3-Year, 120-Hour Rolling Reporting Cycles

States with a 3-year, 120-hour Rolling Reporting Cycle

Calculating Your Credits

The current year plus the previous 2 years must equal 120 hours.

For example:
2017: 60 hrs.
2018: 40 hrs.
2019: 20 hrs.
2020: 20 hrs.
2021: 80 hrs.
2022: 20 hrs.

Rolling Reporting Cycle:
17/18/19: 60+40+20 = 120 hrs.
18/19/20: 40+20+20 = 80 hrs. - The CPA in this example would not be compliant.
19/20/21: 20+20+80 = 120 hrs.
20/21/22: 20+80+20 = 120 hrs.

FurtherEd’s Recommendation

CPAs who have a Rolling Reporting Cycle should aim to complete at least 40 credits per year. CPAs should complete their Ethics requirement every two or three years, depending on which Rolling Reporting Cycle their state follows.

Note: The Ethics requirements for TX, LA and VA are different. Please see the CPE Requirements Pages for further information.