# How to do cpa cpe credit tracking by state on a Mac for 2026

> Track CPA CPE credits by state on your Mac with one rule sheet per license, a dated log and proof of attendance. Free fixes for 2026.

URL: https://www.lazur.app/for/accountants/problems/cpe-credit-tracking-state-carryover-rules
Updated: 2026-11-08

To handle cpa cpe credit tracking by state on a Mac, keep two records. One is a rule sheet for each state where you hold a license, with the hours, cycle, ethics rule and retention period. The other is a dated log of every course, with the provider, its approval status and proof that you attended. Each state sets its own rules, so one generic total is not enough.

## Quick answer

- Each state sets its own hours, ethics rules and records period, so one generic total is not enough.
- Virginia's board requires 120 hours over a rolling three-year period, with at least 20 hours each calendar year.
- Boards typically review the certificate, so keep attendance proof for every group live course.
- Use your board's audit service if one exists. Virginia's board says its NASBA service is free.

## What tracking cpe credits against state rules costs you

- **Credits you cannot prove.** If a board asks for proof and you only have a certificate, the credit can be questioned. Boards typically review the certificate, and NASBA says attendance records must support the credits listed on it. Rebuilding that proof later means chasing providers for records they may no longer keep.
- **Time lost rebuilding the log.** No study I found measures this, so treat it as an estimate from how the rules work. A log built from memory across several states means searching email, portals and old folders. The same work repeats every renewal cycle, which adds up over a career.
- **Missed annual minimums.** A rolling total can look fine while one calendar year falls short. Virginia requires at least 20 hours each calendar year, on top of 120 hours over the rolling period. Missing the annual floor is a different problem from missing the total, and a total-only tracker hides it.
- **Courses that do not count.** Ethics courses from providers your state does not approve can leave you short. NASBA counts 17 jurisdictions that require provider approval for ethics courses, so the approval check matters in many places. Paying for a course that does not count wastes both money and hours.
- **Repeat work when rules change.** NASBA's registry counts 9 jurisdictions with recent rule changes. If your log has no dates, you cannot tell which rule applied to each course. A dated rule sheet answers that question in one look, so you do not have to reconstruct the history.

## Why it happens

1. **Rules are set state by state.** Each board writes its own CPE rules, and NASBA's registry shows that they differ. Virginia uses a rolling three-year total, a yearly floor and a two-hour ethics course. Other states use other cycles and other ethics rules. A single tracker that assumes one structure forces your data into the wrong shape.
2. **Rules change, and dates matter.** NASBA reports 9 jurisdictions with recent rule changes. A rule that changed in the middle of your cycle makes it hard to know which version applied to each course. Without dates on your rule sheet, that question has no clear answer, and you end up guessing.
3. **Two clocks run at once.** A rolling period and a calendar year use different start points. Virginia counts a three-year rolling total, but its annual minimum is measured per calendar year, and January completions can count back. A simple log with one total column hides both clocks from you.
4. **Proof lives in different places.** Certificates arrive by email, sometimes through a portal, and sometimes as a paper copy. Attendance records for group live courses may sit with the provider rather than with you. NASBA calls inadequate attendance monitoring the most common compliance audit failure for group live delivery.
5. **Boards review paper, not effort.** Boards typically review the certificate of completion, and NASBA says attendance records must support it. A course you attended can still look weak if the file does not show it. The problem is documentation, not the work you put into learning.
6. **Retention windows are easy to forget.** Virginia's board says to keep documentation for the four calendar years before the current one. Records kept only in an inbox or on an old laptop can disappear before an audit letter arrives. The window is short enough to lose files by accident.

## How to fix it

- **Build a one-page rule sheet for each state.** Open each board's CPE page and copy the total hours, cycle length, annual minimum, ethics rule, self-study rule and retention period onto one page. Write the date you checked it at the top. Re-check the page monthly and update the date even when nothing changed.
- **Log every course the day you finish it.** Use one row per course. Record the completion date, the provider name, the provider's approval status for your state, the hours, the topic area and the calendar year the credits count toward. In Numbers, a table works well for this. The [table steps](https://www.lazur.app/how-to/add-a-table-in-numbers) show how to add one.
- **Keep an attendance folder for group live courses.** For each group live course, save the certificate, any sign-in or attendance log, the agenda and the provider's email confirming the session. Name the folder with the course date and the provider name. This closes the gap NASBA calls the most common audit failure for group live delivery.
- **Use your board's audit service where it exists.** Virginia's board says the NASBA CPE Audit Service is available at no charge, and that it keeps your CPE records together. The board also says CPAs selected for an audit must use the system to submit records. Ask your board whether your state offers a similar service.
- **Check the annual minimum every calendar year.** Add a second column for the current calendar year's total. Compare it with the annual floor on your rule sheet. In Virginia, that floor is 20 hours. Check it in the fall and again in early January, so a January completion still has time to count back before Jan. 31.
- **Flag January carry back courses.** Mark any course finished in January that you want to apply to the prior year. Put the completion date and the calendar year it applies to in the row. Keep the certificate with the same date visible. Virginia's rule covers CPE completed before Jan. 31, so check whether your state has a similar rule.
- **Keep records for the full retention period.** Virginia says to keep documentation for the four calendar years before the current one. Keep a copy in a backed up folder, not only in an email thread. Set a yearly reminder to archive the prior year's folder and check that the archive opens.
- **Give certificates a folder in Outlook.** Make a folder in Outlook named for CPE and the year. Move each certificate email into it as soon as it arrives. This takes a few seconds per email and keeps your inbox from being the only copy of your proof.

Nobody has measured how long CPAs spend tracking CPE, or how often they get it wrong. I looked, and the research I found covers rules and audit findings, not time or error rates. That gap matters. It means the advice below rests on how the rules are built and how boards check them, not on a survey of your peers.

![Accountant at a laptop checking CPA CPE credit tracking by state records](https://images.lazur.app/content-images/problem/cpe-credit-tracking-state-carryover-rules/cpa-cpe-credit-tracking-by-state-1-ef2c3e.jpg)

## Why CPE rules change from one state to the next

Each state board sets its own CPE rules. Some want a fixed number of hours each year. Others use a multi-year cycle with a yearly floor. Ethics, self-study and records rules vary too. NASBA's registry counts 17 jurisdictions that require provider approval for ethics courses, and 9 with recent rule changes. A course that counts in one state may not count in another without extra checks.

- Total hours and cycle length. Virginia uses 120 hours over a rolling three-year period.
- Annual minimum. Virginia requires at least 20 hours each calendar year.
- Ethics courses. 17 jurisdictions require provider approval for them.
- Self-study. 6 jurisdictions require QAS approval for some self-study courses.
- Rosters. 3 states run a State CPE Roster Program. 1 has no CPE requirements.
- Records. Virginia says to keep documentation for the four calendar years before the current year.

NASBA's page also says some jurisdictions have requirements beyond Registry approval. So a course listed in the Registry is not automatically accepted everywhere. Check your board's own rules before you assume a course counts. Write the source and the date on your rule sheet so you can see where each rule came from.

## Virginia as a worked example

Virginia is the one state where I checked the rules against the board's own site, so I use it here. The board sets 120 hours over a rolling three-year period. You need at least 20 hours each calendar year. A two-hour ethics course must come from a VBOA-approved provider. If you do attest, compilation or financial statement preparation work, eight hours of related coursework count toward the total.

| Rule | Virginia (checked on the board site) | What to check in your state |
| --- | --- | --- |
| Total hours | 120 hours over a rolling three-year period | Total hours and cycle length on the board page |
| Annual minimum | At least 20 hours each calendar year | Whether a yearly floor applies |
| Ethics | Two-hour course from a VBOA-approved provider | Whether the provider needs state approval |
| Attest and compilation work | Eight hours of related coursework within the total | Any extra hours for your practice type |
| Records | Four calendar years before the current year | Retention period on the board page |
| January carry back | CPE completed before Jan. 31 applies to the prior year | Whether your state allows a similar rule |

_Virginia's CPE rules as published by the Virginia Board of Accountancy._

- **120** CPE hours over a rolling three-year period in Virginia ([source](https://boa.virginia.gov/individual-cpas/cpe/))
- **17** jurisdictions that require provider approval for ethics courses ([source](https://www.nasbaregistry.org/cpe-requirements))
- **9** jurisdictions with recent CPE rule changes ([source](https://www.nasbaregistry.org/cpe-requirements))
- **4** calendar years before the current year that Virginia says to keep CPE records ([source](https://boa.virginia.gov/individual-cpas/cpe/))

## How a January course can count back

Virginia's board says CPE completed before Jan. 31 of the following year may be applied to the prior calendar year's requirement. Here is how that plays out. Say most of your hours are done in the fall, but the annual minimum is still open in late December. A course you finish in January can close that gap for the year before. It only works if the course is finished before Jan. 31 and the certificate shows the date.

> **Two checks, not one:** A rolling total and an annual minimum are separate checks. A tracker that only adds up hours can show you are fine while you miss the minimum for one calendar year. Build the annual view on purpose, with its own column.

Write down the edge cases before they bite. Examples include a course that ends on Dec. 31 but gets reported in January, a course that meets in two sessions, and a self-study course that needs QAS approval in one state but not in another. Put each case on your rule sheet with the board page and the date you checked it. That turns a guess into a rule you can point to.

## Group live courses and attendance proof

NASBA calls inadequate attendance monitoring the most common compliance audit failure for group live courses. The reason is simple. Boards typically review only the certificate of completion, so attendance records must back up the credits listed on it. NASBA's page is dated 04/13/2020 and gives no percentages, so treat it as guidance, not a statistic. Confirm current rules with your board.

- The certificate of completion, saved as a PDF with the course date in the file name.
- An attendance log or sign-in record that shows you were in the session.
- The provider's name and its approval status for your state.
- The course agenda, so you can show which topics the hours covered.
- A note of which calendar year the credits count toward, including any January carry back.

Store these in one folder per year. A folder named for the year beats a spreadsheet tab you forget to update. If a provider cannot send an attendance record, write to them right away and keep the reply. A dated request is better than no record at all.

## Mac tools for CPE logs: what I could verify

The only Mac app I opened for CPAs was CE Tracker Pro: Hours & CPE. Its App Store listing says it needs macOS 15.6 or later and an Apple M1 chip or later. It lists CPAs among 13 supported professions. The listing shows a $0.99 app price, with in-app purchases including CE Tracker Premium at $39.99, and a free tier with limited AI features each month. I did not confirm which states it covers, so check that before you rely on it.

| Option | What it does | Mac and cost notes |
| --- | --- | --- |
| Your board's CPE audit service (NASBA) | Keeps CPE records together in one place | Use it through your board's site. Virginia says it is free and is not a final compliance decision. |
| CE Tracker Pro: Hours & CPE | Logs CPE hours for CPAs among 13 professions | Needs macOS 15.6 or later and an Apple M1 chip or later. $0.99 app price plus in-app purchases. |
| A Numbers or Excel log | One row per course, with your own columns | No extra app needed. Use the software your firm approves. |

_Tracking options I could verify, as of 2026-11-08._

Other trackers appear in my notes, including MYCPE ONE, CPElite and CertTrack. I did not verify their Mac support, so check each vendor's own site for macOS requirements and state coverage. A spreadsheet works well if you set up the columns once. See the [Numbers guide for accountants](https://www.lazur.app/for/accountants/numbers) for a starting layout.

## Where Lazur helps with CPE tracking, and where it stops

Lazur is a voice assistant for the Mac. Hold ⌥ ⌘ to ask about anything on screen, and Lazur answers out loud. Ask where a field is, and it draws a circle and a label around it. Ask how to do something, and it guides you one click at a time. It does not click buttons for you, and it does not operate other apps.

For CPE work, that means Lazur can point at the calendar year column in your log, explain what a column should hold, and draft a request to a provider. It is not a board tool. It cannot tell you whether a course counts in your state. Lazur's research jobs run in its own Chrome tabs and return a summary and a report. Use that as a lead, then open the board page and confirm the rule yourself.

If your CPE files sit next to client work, follow your employer's rules on client data before you use any AI tool with them. Lazur sends audio and a screenshot to AI providers so it can answer, and those are not stored. Check your firm's policy first anyway. The [download page](https://www.lazur.app/download) is where to start if you want to try it on your Mac.

## A monthly routine for CPE tracking that stays clean

Run this routine once a month, and again before each license renewal. It takes less time than rebuilding a log after an audit letter arrives. Each step is small on purpose, so you keep doing it.

1. Open the board's CPE page and check for rule changes. Date the check in your rule sheet.
2. Add every new certificate to the log in the same week you receive it.
3. Check the annual minimum for the current calendar year, not only the rolling total.
4. Confirm that each ethics course comes from a provider approved for your state.
5. Flag any January completion that you want to count back to the prior year.
6. Copy the log and the certificate folder to a backup location outside your laptop.

![Paper certificates and documents on an office desk for CPE records](https://images.lazur.app/content-images/problem/cpe-credit-tracking-state-carryover-rules/cpa-cpe-credit-tracking-by-state-2-94f664.jpg)

## Mistakes that cost accountants CPE credit

- Tracking only the rolling total and missing the annual minimum.
- Assuming a provider approved in one state is approved in every state.
- Saving the certificate but not the attendance proof for a group live course.
- Forgetting that January completions can count back, then missing that window.
- Keeping records only in an email inbox that gets cleared out.
- Recording the course name but not the provider's approval status.

## What to do first, and what can wait

![Man using a Mac computer to log continuing education credits](https://images.lazur.app/content-images/problem/cpe-credit-tracking-state-carryover-rules/cpa-cpe-credit-tracking-by-state-3-12dcd4.jpg)

Start with your primary license state. Build its rule sheet from the board page, then fill in the courses from the past few years. Add other states only if you hold those licenses. Keep the log in the same layout each year so you can search it. If you need to bring an Excel file into Numbers, the [export guide](https://www.lazur.app/how-to/export-a-spreadsheet-to-excel-in-numbers) covers the File menu steps.

Save the bigger projects for later. Automated reminders and dashboards can wait until the rule sheet and the log are right. Clean records beat clever tools every time. A dated rule sheet, one row per course and a folder of proof will carry you through most board questions.

## With Lazur

Lazur is a voice assistant for the Mac that lives in the notch. Hold ⌥ ⌘ and ask; it sees your screen, answers out loud, points at buttons and walks you through apps. Hold fn to dictate. Free for 3 days, then $18/month: https://www.lazur.app/download

- “Where do I enter the calendar year for this course?”: Lazur circles the column header and labels it, so you can find it without hunting through the sheet. (Points at it)
- “Where is the date field in this sheet?”: Lazur points at the field and draws a circle and label around it, so you know where to type each completion date.
- “Explain the difference between a rolling total and an annual minimum.”: Lazur answers out loud in plain words, so you can check your tracker logic against the rule sheet.
- “Walk me through adding a row to this table.”: Lazur guides you one click at a time and waits for each click, so you stay in control of your own file.
- “Draft a note asking the provider for a missing attendance record.”: Lazur drafts a short request you can edit and send yourself, with the course name and date from what you say.
- “Dictate my notes for the Virginia rule sheet.”: Hold fn and speak. Lazur types clean text at the cursor in any app, so your rule notes go in without typing.
- “Research the current CPE rules for my state.”: Lazur runs the search in its own Chrome tabs and returns a summary and a report. Open the board page to confirm before you rely on it.

## A plan you can start this week

- **Morning: Pull the board pages.** Open the CPE page for each state where you hold a license. Copy the rules into one rule sheet per state. Write the date you checked each page at the top of the sheet.
- **Afternoon: Rebuild the log.** Enter your last cycle's courses, one row per course. Add the provider's approval status and the calendar year each course counts toward. Flag any January completions that may count back.
- **Monday: Check the annual minimum.** Compare this calendar year's total with the annual minimum on your rule sheet. If you are short, book a course now rather than in December. If you need a January carry back, confirm it finishes before Jan. 31.
- **Friday: Collect attendance proof.** Find the certificate and attendance record for each group live course. Save each one in a folder named for the course date and provider. Write to any provider that is missing a sign-in record and keep their reply.
- **Month end: Run the monthly review.** Re-check each board page for rule changes and update the date. Add new certificates to the log and back up the folder. Once the log is clean, a short review is enough.
- **Yearly: Archive the prior year.** Move last year's folder into an archive. Keep it for the retention period on your rule sheet, and confirm that the backup copy opens without errors.

## FAQ

### How many CPE hours do CPAs need?

It depends on the state. Virginia's board requires 120 hours over a rolling three-year period, with at least 20 hours each calendar year and a two-hour ethics course. I verified only Virginia's rules against the board's site, so check your own state board's page.

### Can I apply a January course to the prior year?

In Virginia, yes, if the course is completed before Jan. 31 of the following year. The board says it may be applied to the prior calendar year's requirement. Confirm that your state has a similar rule before you rely on it.

### How long should I keep CPE records?

Virginia's board says to keep documentation for the four calendar years before the current calendar year. Other states may differ, so write the retention period on your rule sheet and keep backups until it ends.

### Is the NASBA CPE Audit Service free?

Virginia's board says the service is available at no charge and lets CPAs keep CPE records together. The board also says use of the system does not reflect a final determination of CPE compliance. It has final authority on accepting individual courses.

### What is the most common CPE audit failure?

NASBA Registry calls inadequate attendance monitoring and documentation the most common compliance audit failure for group live delivery. Its page is dated 04/13/2020, so confirm the current rule with your board before you act on it.

### Do I need a special app to track CPE on a Mac?

No. A spreadsheet works if it has one row per course, the provider's approval status, the calendar year and a link to the proof. If you want an app, CE Tracker Pro lists CPAs among its professions and needs macOS 15.6 or later with an Apple M1 chip or later.

### Does Lazur track my CPE credits for me?

No. Lazur guides, points, explains and drafts text. It does not click buttons, edit your files or operate other apps for you. Use it to find fields, explain columns and draft provider requests, and keep the log in your own file.

### Can I use an AI assistant with client data in my CPE files?

Follow your employer's rules on client data first. Lazur sends audio and a screenshot to AI providers to answer, and does not store them. Check your firm's policy before you share any file that contains client information.

### Are ethics courses approved in every state?

No. NASBA counts 17 jurisdictions that require provider approval for ethics courses, and some have requirements beyond Registry approval. Check the provider's approval status for your specific state before you count the hours.

## Sources

1. [CPE, Virginia Board of Accountancy](https://boa.virginia.gov/individual-cpas/cpe/), Virginia Board of Accountancy, checked 2026-11-08
2. [Track CPE, Virginia Board of Accountancy (NASBA CPE Audit Service)](https://boa.virginia.gov/individual-cpas/cpe/cpe-audit-service/), Virginia Board of Accountancy, checked 2026-11-08
3. [CPE Requirements, NASBA Registry](https://www.nasbaregistry.org/cpe-requirements), NASBA Registry, checked 2026-11-08
4. [The Most Common Compliance Audit Failure: Group Live Attendance Monitoring](https://www.nasbaregistry.org/what-sponsors-need-to-know/common-compliance-audit-failure-group-live-attendance-monitoring), NASBA Registry, checked 2026-11-08
5. [CE Tracker Pro: Hours & CPE App, App Store](https://apps.apple.com/us/app/ce-tracker-pro-hours-cpe/id6758908073), Apple App Store, checked 2026-11-08