The short answer: yes, you can earn free CPE credits that fully count, without paying hundreds of dollars for a course bundle.

Legitimate free CPE credits come from recognized sources: software vendors, professional associations, state societies, and free sessions from providers like Dream Firms, delivered through CPA Academy, a NASBA-registered sponsor.

The catch is acceptance. A free hour only counts when the sponsor is recognized, the field of study qualifies, the ethics requirement is covered, and you keep the certificate.

Earn it from the right sources. Document it the right way. Stop overpaying for compliance.

That’s the whole article in four sentences. But “free CPE” is where a lot of accountants get burned. They earn credits that don’t qualify, miss the ethics requirement, or scramble at the deadline. So the rest of this guide goes deep.

A Note Before We Start

This is general educational guidance, not professional or compliance advice. CPE rules vary by jurisdiction and change. Treat every number below as “commonly” or “typically,” and verify your current requirements with your own state board of accountancy (CPAs) or the IRS (EAs). When in doubt, the rulebook that matters is yours, not a blog post’s.

Who This Is For

You’re a CPA, an Enrolled Agent, or a firm owner with a license to maintain.

You’re good at the work. You just don’t love the part where you have to find, sit through, and pay for continuing education every cycle.

And you really don’t love the December scramble when you realize you’re short on hours.

This guide is for you if you’re:

  • A CPA trying to hit your state board’s requirement without dropping a fortune on a course bundle
  • An Enrolled Agent who needs 72 hours over three years and keeps forgetting the annual minimum and the ethics piece
  • A firm owner covering CPE for yourself and your team, watching the cost add up across everyone

This is not a list of sketchy “credit mills.”

Everything here is about earning real, accepted CPE, for free or close to it, from sources that hold up when someone asks for proof. This is the free CPE for CPAs and free CPE for enrolled agents that boards and the IRS actually count.

💡 The Goal Here

Let’s get you compliant without the markup. Not “free CPE” for its own sake: free CPE that your board or the IRS will actually accept.

Five-star Dream Firms review from Kenesha A. Coleman, MPA, CPA, EA
A real Dream Firms member review. Kenesha is a CPA and an EA, exactly the dual-credential reader who has to track two CPE rulebooks at once.

CPE 101: What It Is and Why You Need It

CPE stands for Continuing Professional Education: the ongoing learning that licensed accounting professionals must complete to keep their credential active.

The idea is simple. Tax law changes, accounting standards change, and technology changes fastest of all: from workflow automation to the question of whether AI will replace accountants.

CPE is how the profession makes sure the person signing your return or your financials hasn’t been coasting on what they learned a decade ago.

Two things trip people up immediately.

1. CPAs and EAs Are Governed by Completely Different Authorities

A CPA’s license is issued and regulated by a state board of accountancy, so the requirements vary state by state.

An Enrolled Agent’s credential is issued by the IRS, so EA requirements are federal and uniform nationwide.

Same profession, two rulebooks. Confusing the two is the single most common reason people earn the wrong hours.

2. “An Hour” Isn’t Always 60 Minutes

Most CPE is measured in 50-minute credit hours. A program advertised as “two hours of CPE” is typically 100 minutes of instruction.

Half credits (in 25-minute increments) are common after the first full hour.

This matters when you’re stacking free webinars to hit a number: count credit hours, not wall-clock time.

Two Rulebooks, Not One

If you hold both credentials (many accountants are a CPA and an EA), you’re tracking two separate CPE requirements at once: your state board’s for the CPA, the IRS’s 72/16/2 structure for the EA. Don’t assume one set of hours satisfies both.

So how much do you actually need? It depends entirely on which credential you hold.

CPA vs. EA Requirements at a Glance

Here’s the part everyone searches for, but read the warning first.

CPA requirements are set by your state board and genuinely vary. The figures below are common patterns, not universal law. EA requirements, by contrast, are set by the IRS and are uniform.

 CPAEnrolled Agent (EA)
Governed byYour state board of accountancy (varies)The IRS (federal, uniform)
Typical requirementCommonly ~40 hrs/year, or ~80–120 hrs over a 2–3 year cycle72 hrs over a 3-year cycle
Annual minimumMany states set a per-year minimum (often ~20 hrs)16 hours minimum each year
Ethics requirementRequired in most states; amount & frequency vary (some state-specific)2 hours of ethics each year (6 over the cycle)
Self-study limitsSome states cap self-study vs. liveGenerally accepted from IRS-approved providers
Where to verifyYour state board of accountancyThe IRS (Enrolled Agent CE rules)

For CPAs, the only number that matters is your board’s number.

Do not anchor on “40 hours a year” as gospel. Your state may use an 80-hour two-year cycle, a 120-hour three-year cycle, a specific number of technical hours, or a state-specific ethics course.

Pull up your board’s site, find your reporting period, and write down the exact figures. That five-minute task prevents the most expensive CPE mistake there is: doing the hours and still being non-compliant.

120
Many state boards land around 40 hours of CPE per year, or 120 hours over a three-year reporting period, and the structure varies by state (Texas, for example, requires 120 hours over three years with a 20-hour annual minimum). The figure that governs you is your board’s, not a national average. Source: AICPA & CIMA · CPE Requirements and Credits

For EAs, the structure is the trap, not the total.

Seventy-two hours over three years sounds like 24 a year, but the rule is 16 minimum per year including 2 ethics hours, so you can’t do zero one year and cram later.

Miss the annual minimum and you’re out of compliance even if your three-year total looks fine.

⏱️ The 5-Minute Task That Saves Your License

Before you earn a single credit, find your exact requirement. CPAs: your state board’s site lists your reporting cycle, total hours, annual minimum, and ethics rule. EAs: the IRS publishes the 72/16/2 structure.

Write the numbers down. Set a calendar reminder for 60 days before your deadline. That’s the whole compliance system most people are missing.

What Actually Counts as CPE

This is where “free” gets dangerous. A free hour of learning is worthless if it’s not qualifying CPE.

Four things determine whether a course counts.

1. The Provider Has to Be Recognized

For most CPAs, that means a sponsor on the NASBA National Registry of CPE Sponsors (NASBA is the National Association of State Boards of Accountancy).

Registry sponsors carry a sponsor ID and agree to meet the joint AICPA/NASBA standards. Many state boards accept CPE from registered sponsors automatically; some maintain their own approval lists too.

For EAs, the provider needs to be an IRS-approved continuing education provider. Always confirm the provider is recognized by the authority that governs you.

2. The Delivery Method Has to Be Approved

CPE comes in a few formats, and your board may treat them differently:

  • Group / Live: live in-person or live online (webinars). Real-time, with attendance monitoring.
  • QAS Self-Study: self-paced courses meeting NASBA’s Quality Assurance Service standards, including a final exam you must pass (commonly 70%+).
  • Nano Learning: short, tutorial-style chunks (often 10 minutes) with an assessment; accepted in some jurisdictions, capped or not accepted in others.
  • Blended / on-demand: combinations of the above.

The watch-out: some states cap self-study as a percentage of total hours, or require a minimum number of live hours. A pile of free self-study can leave you short on the live portion if you don’t check.

3. The Field of Study Has to Qualify

CPE is categorized into fields of study: broadly technical (Accounting, Auditing, Taxation, Regulatory Ethics, Finance, Information Technology) and non-technical (Communications, Personal Development, Business Management).

Many boards require a minimum share of technical hours and cap non-technical. A free “soft skills” webinar may count, but only up to your non-technical limit.

4. Ethics Has to Be Handled Specifically

Ethics is almost never optional, and it’s almost never interchangeable.

EAs need 2 ethics hours every year. Most states require ethics for CPAs, and some require a state-specific ethics course that a generic ethics webinar won’t satisfy.

Treat ethics as its own line item you fill deliberately, not something you hope a random course covers.

Free ≠ Qualifying ≠ Accepted
“It was free”
Free, but not qualifying: wrong provider
“The sponsor was registered”
Qualifying, but not accepted by you: wrong field-of-study mix or over your self-study cap
“It checks every box”
Free CPE your board or the IRS will actually count
Free, Qualifying, and Accepted Are Three Different Things

A course can be free but not qualifying (wrong provider). It can be qualifying but not accepted by you (wrong field of study mix, or over your self-study cap).

The goal isn’t “free CPE.” The goal is free CPE that your board or the IRS will actually count. Check provider, format, field, and ethics, every time.

And there’s a cost hiding on the other side of getting this wrong. Tyler breaks down why the “free” CPE most firms chase quietly drains time and money:

FREE CPEs Are Costing Your Accounting Firm Serious Money · Dream Firms video on free CPE credits
▶ Watch: FREE CPEs Are Costing Your Accounting Firm Serious Money (15:18)
Free CPE · No Card Required

Want the easiest free CPE on this whole list?

Dream Firms runs free, live CPE sessions for entrepreneurial accountants and firm owners through CPA Academy, a NASBA-registered sponsor.

No course-bundle markup. No filler. Real, documented credit on the topics that actually grow a practice.

Get a Free CPE Credit →

Where to Find Free CPE Credits (Legit Sources)

Now the good part. There’s far more free, qualifying CPE available than most accountants realize.

Here are the real sources, and what to watch for with each.

SourceWhat you’ll findFree?Watch for
Software & tech vendorsLive webinars on tax, accounting tech, payroll, product updatesUsually free liveLive attendance often required; verify NASBA/IRS approval
Professional associationsMember webinars, on-demand libraries, chapter eventsOften free for members“Member benefit” may require dues; confirm credit is issued
Free self-study coursesQAS self-study and nano modules from registered sponsorsSome free / freemiumMust pass the exam; confirm sponsor ID and field of study
State society / board resourcesState-society webinars, ethics courses, free member contentOften free for membersState-specific ethics may live here: check first
Virtual conferences & summitsMulti-session virtual events offering CPE per sessionFrequently free to registerTrack which sessions are credit-bearing; save each certificate
Dream Firms (free CPE)Free live sessions for firm owners, through CPA Academy, a NASBA-registered sponsorYes, freeSessions are live; register free and attend to earn credit

Vendor Webinars Are the Fastest Free Hours: If You Attend Live

Software companies run a steady stream of free webinars through registered sponsors to stay in front of accountants. The credit is real.

The catch is that many are live-only for CPE purposes (attendance is monitored via polling), and the on-demand replay may not carry credit. Block the time, log in, answer the polls.

Association Membership Often Pays for Itself in CPE Alone

If you already pay dues to a professional association or your state society, dig into the member portal. Many include a free or low-cost on-demand CPE library and free ethics options.

You may already be entitled to hours you’re paying a third party to provide.

Free Self-Study Is Great for Filling Gaps: Mind the Exam and the Cap

Registered sponsors offer free or freemium self-study courses. They count, but you have to pass the final exam (commonly 70%+) and stay under your state’s self-study cap.

The process is broken down into several modules, so by the time you’re done, you have easily manageable systems and automations setup to add profitable clients to your business.

★★★★★  Jennifer G. Thomas, CPA · Dream Firms member

Dream Firms offers free CPE for firm owners.

If you run an entrepreneurial accounting firm, Dream Firms runs free, live CPE sessions through CPA Academy, a NASBA-registered sponsor, built around the topics that actually grow a practice: from building a $100K firm to pricing on value. More on that below.

How to Make Sure Your Free CPE Is Actually Accepted

Earning the hours is half the job. Getting them counted is the other half, and it’s where free CPE most often falls apart.

The cheaper and more scattered your sources, the easier it is to lose the paper trail. Here’s the system.

1. Confirm the Sponsor Before You Register

For CPAs, look for the provider’s NASBA National Registry sponsor ID (and check whether your state also requires its own approval). For EAs, confirm the provider is an IRS-approved CE provider.

If you can’t find the ID, assume it won’t count until proven otherwise.

2. Match the Course to Your Requirement on Purpose

Before you commit the time, ask: Is this a technical or non-technical field of study, and do I still have room in that bucket?

Is it Group/Live or self-study, and am I within my self-study cap? Is this the ethics course I actually need? Earn deliberately, not randomly.

3. Get and Keep the Certificate of Completion

Every qualifying course issues a certificate of completion showing the provider name and sponsor ID, course title, field of study, delivery method, date, and number of credit hours.

Download it immediately. The single most common way people lose free CPE is attending the webinar and never saving the certificate, then having no proof at audit.

4. Keep Your Own Records

Don’t trust a vendor’s portal to exist forever. Maintain your own CPE log (date, provider, sponsor ID, title, field of study, delivery method, hours) with the certificates attached.

Boards commonly require you to retain documentation for several years (often five), and you’re the one responsible if you’re selected for audit.

5. Report Correctly to the Right Authority

CPAs report/attest to their state board per its cycle and process.

EAs renew their PTIN and report CE to the IRS, and IRS-approved providers typically report your completed hours on your behalf using your PTIN, which is exactly why your PTIN has to be on file with the provider and correct.

5 yrs
Boards commonly require you to retain your CPE documentation for several years, often around five. The provider’s portal can disappear; the only record you fully control is your own.
📁 Your CPE Log Is Your Insurance Policy

Boards and the IRS can audit. The provider’s portal can disappear, change vendors, or lock you out. The only record you fully control is your own.

One spreadsheet, one folder of PDF certificates, retained for the required years. Build it as you go. Never reconstruct it under audit pressure.

How to Spot Legit Free CPE vs. Junk

Not all “free CPE” is created equal. Some of it comes from genuinely registered sponsors; some of it is a credit mill that will leave you non-compliant.

Here’s how to vet a provider in two minutes, before you give up your evening to a webinar that won’t count.

The 60-Second Provider Vetting Test

Run any free CPE offer through these checks. If it can’t pass them, walk away. A free hour that doesn’t count is more expensive than a paid one that does.

Legit free CPE looks like this

  • Lists a NASBA National Registry sponsor ID (CPAs) or names itself an IRS-approved CE provider (EAs)
  • States the field of study and delivery method up front (e.g. “Taxation, Group Live, 1 credit”)
  • Issues a real certificate of completion with provider, date, and credit hours
  • Has learning objectives and, for self-study, a graded final exam
  • Tells you whether live attendance is required for credit

Junk “CPE” looks like this

  • No sponsor ID anywhere: just the word “certificate” or “accredited”
  • Vague on field of study, credit hours, or who actually grants the credit
  • “Watch this video, get hours” with no assessment and no objectives
  • Promises to satisfy every state. No provider can; rules vary by board
  • You can’t find the provider on the NASBA Registry or the IRS provider list

The single fastest check: look up the provider on the NASBA National Registry of CPE Sponsors (CPAs) or the IRS list of approved CE providers (EAs).

If the sponsor ID isn’t there, the credit isn’t backed by a registered sponsor, no matter what the landing page claims.

The One Question That Settles It

Before you spend an hour, ask: “What’s your NASBA sponsor ID (or IRS provider number), and will I get a certificate showing the field of study and credit hours?”

A legitimate provider answers in one line. A credit mill dodges. That single question filters out almost every junk source on the internet.

This is also the bar Dream Firms holds itself to. Our free sessions run through CPA Academy, a NASBA-registered sponsor: verifiable sponsor backing, clear fields of study, and a certificate you can file.

Build It With Us · Free CPE

Dream Firms is an implementation partner, not another course library.

We don’t hand you a video library and wish you luck. We build the systems with you, and the CPE is part of how we do it.

Start free with a live CPE credit through CPA Academy, a NASBA-registered sponsor. No card required.

Get a Free CPE Credit →

The Free-CPE Mistakes That Cost People Their Credits

Across firm owners and the accountants on their teams, the same handful of mistakes show up again and again.

Each one is avoidable.

  • 1

    The last-minute scramble.

    Waiting until the final weeks of the cycle, then panic-cramming. You overpay, pick whatever’s available instead of what you need, and risk falling short. Track hours throughout the cycle; set a reminder 60 days out.

  • 2

    Earning hours that don’t qualify.

    Sitting through a “free webinar” that isn’t from a recognized sponsor, or assuming an on-demand replay carries the same credit as the live session. Confirm the sponsor ID and the credit terms before you spend the time.

  • 3

    Missing the ethics requirement.

    Hitting your total hours but skipping ethics, or taking a generic ethics course when your state requires a state-specific one. EAs forget the 2-hour annual ethics piece constantly. Ethics is a separate, deliberate line item.

  • 4

    Blowing the annual minimum (EAs especially).

    Thinking “72 over three years” means you can take a year off. The 16-hour annual minimum doesn’t bend. Many states set a CPA annual minimum too. Spread the hours.

  • 5

    Ignoring the self-study cap.

    Filling your requirement with free self-study, then discovering your state caps self-study or requires a minimum number of live hours. Check the format rules before you stack the free stuff.

  • 6

    Poor record-keeping.

    Attending the course, never saving the certificate, keeping no log. When the audit letter arrives, “I definitely did it” is not documentation. Save every certificate as you earn it.

  • 7

    Assuming all states (or credentials) are the same.

    Applying a colleague’s state rules to your own license, or applying CPA rules to an EA credential. Verify your requirement, with your governing authority, every cycle.

In less than 16 weeks, the operational capabilities of my firm have reached a level that would have taken me years to achieve on my own — if ever! The guidance, resources, and support provided in this program were beyond anything I’ve experienced before.

★★★★★  Larry Davis · Dream Firms member

The Easy Path: Free CPE Built for Firm Owners

Here’s the honest summary of everything above: free CPE is absolutely real, but doing it well takes a system.

Verify your requirement, find recognized sources, match fields of study, handle ethics deliberately, keep every certificate.

Most accountants don’t have that system, so they default to overpaying for a course bundle and hoping it covers them.

Dream Firms exists to remove that friction for entrepreneurial accountants and firm owners.

We run free, live CPE sessions through CPA Academy, a NASBA-registered sponsor, built around the topics that actually move a practice forward: pricing, advisory, client acquisition, workflow automation, the realities of AI in accounting, and the firm-building skills generalists never teach.

Real credit. Real curriculum. No markup, no filler. The same playbooks fill the free Dream Firms Insights library you’re reading right now.

✅ What “Free CPE From Dream Firms” Actually Means
  • Free, live CPE sessions built for firm owners: no course-bundle markup
  • Credit delivered through CPA Academy, a NASBA-registered sponsor, with a real certificate
  • Topics that grow a practice: pricing, advisory, marketing, tech, leadership
  • An implementation partner that builds with you, not another course library

Dream Firms is an implementation partner. We don’t hand you a video library and wish you luck. We build the systems with you, and the CPE is part of how we do it.

Don’t take our word for it: firm owners have left 120+ five-star reviews describing exactly what that looks like in practice.

Five-star Dream Firms review from Daniel Later: professional growth and learning
A real Dream Firms member review: the kind of professional growth that comes from learning built around running a firm, not just checking a CPE box.

Frequently Asked Questions

How can CPAs and EAs earn free CPE credits that actually count?
Earn them from recognized providers and document them properly. For CPAs, that usually means a sponsor on the NASBA National Registry of CPE Sponsors (plus any approval your state board requires); for EAs, an IRS-approved CE provider. Free, qualifying sources include live vendor webinars, professional-association and state-society member benefits, free self-study from registered sponsors, virtual conferences, and free sessions from providers like Dream Firms, delivered through CPA Academy, a NASBA-registered sponsor. The credit only counts if the provider is recognized, the field of study and delivery method fit your requirement, ethics is handled, and you save the certificate. Always verify against your own state board (CPAs) or the IRS (EAs), since rules vary and change.
How many CPE hours do CPAs and EAs need?
It depends on your credential and, for CPAs, your state. CPA requirements are set by your state board of accountancy and vary, commonly around 40 hours a year, or roughly 80–120 hours over a two- or three-year reporting cycle, often with an annual minimum and an ethics requirement (sometimes state-specific). Enrolled Agents follow uniform IRS rules: 72 hours over a three-year cycle, with a minimum of 16 hours each year including 2 hours of ethics annually. Treat these as common patterns, not universal law. Confirm your exact figures with your state board (CPAs) or the IRS (EAs).
Is free CPE accepted by state boards and the IRS?
Yes, if it meets the standards. Boards and the IRS generally care about whether the provider is recognized (NASBA-registered for CPAs, IRS-approved for EAs), whether the program qualifies (field of study, delivery method, passing the exam for self-study), and whether you have documentation. Price is irrelevant to acceptance; a free webinar from a NASBA-registered sponsor counts the same as a paid one. The risk with free CPE isn’t that it’s free. It’s that scattered free sources make it easier to earn non-qualifying hours or lose the paper trail. Verify the sponsor and keep every certificate.
What ethics CPE do I need, and can I get it free?
Enrolled Agents need 2 hours of ethics every year (6 over the three-year cycle). Most states require ethics for CPAs, but the amount, frequency, and whether it must be a state-specific course vary. Some states will only accept their own approved ethics program. Free ethics CPE does exist, often through state societies, associations, and registered sponsors. The key is to confirm the specific ethics course satisfies your requirement before you take it, since a generic ethics webinar may not meet a state-specific mandate. Check with your state board or the IRS.
How do I know if free CPE is really legitimate and not a junk credit mill?
Verify the provider, not the marketing. For CPAs, look up the provider on the NASBA National Registry of CPE Sponsors and confirm it carries a sponsor ID; for enrolled agents, confirm it’s on the IRS list of approved continuing education providers. Legitimate free CPE states the field of study, delivery method, and credit hours up front, has learning objectives (and a graded exam for self-study), and issues a real certificate of completion. Junk “CPE” hides the sponsor ID, skips any assessment, or claims to satisfy every state at once. No provider can, because requirements vary by board. The fastest filter: ask for the NASBA sponsor ID or IRS provider number before you spend the time.
What records do I need to keep for CPE, and for how long?
Keep a certificate of completion for every qualifying course (showing the provider and sponsor ID, course title, field of study, delivery method, date, and credit hours) plus your own CPE log summarizing them. Boards commonly require you to retain this documentation for several years (often around five), and you’re responsible for producing it if you’re audited. Don’t rely on a vendor’s online portal to keep your records forever; download and store your own copies as you earn each credit. Retention periods vary by jurisdiction, so confirm yours with your state board (CPAs) or the IRS (EAs).
Tyler S. Clark, Co-founder of Dream Firms
Tyler S. Clark
Co-founder, Dream Firms
Tyler S. Clark is a co-founder of Dream Firms. Having worked with thousands of firms and educated over 100,000 entrepreneurial accountants, he’s widely recognized in the fields of AI, M&A, and firm development. When he’s not working on Dream Firms with his beautiful wife, he’s frolicking in the French Alps with her.