CPA CPE Requirements by State | VTR Learning

  • Apr 24
CPA CPE Requirements by State | VTR Learning

CPA CPE Requirements by State: A Comprehensive Guide

Without a doubt, the primary method for demonstrating capability and trustworthiness in the accounting profession is membership with the AICPA. Standing at nearly 418,000 members and operating in 143 countries worldwide, AICPA membership is also the hallmark of an elite accountant. So, becoming certified through the organization can positively impact an individual’s career in multiple ways. And one of the most important aspects of licensure is upkeep – which means individuals must know the CPA CPE requirements by state.

The National Association of State Boards of Accountancy (NASBA), a sister organization to AICPA, lists at least five reasons for obtaining and maintaining a CPA license:

  • Prestige and Respect
  • Career Development
  • Career Security
  • Job Satisfaction
  • Money and Benefits

Apart from the organizational and monetary benefits that often accompany licensure, the years of academic and technical training required to obtain this prestigious designation also afford licensees a wealth of experience which accurately demonstrates their expertise and dedication to the profession. However, as one might assumed, the path to certification is often difficult. And in many respects, it can also be somewhat frustrating.

Maintaining Your License with CPE Requirements

Navigating the complexities of a professional certification or designation can be difficult for any career field. And maintaining a CPE license is no different. Particularly since each state in the U.S. has a unique set of requirements for renewal. Depending on the location, a license can last anywhere from one to three years. This CPE Reporting Period is the time in which the licensee must obtain CPE credits. It also helps ensure CPAs keep up in their knowledge and practices to maintain professional competence and provide quality service.

How to Complete Your CPA CPE Requirements

One of the most common methods for earning CPE credit as a CPA is by taking courses from providers who are part of NASBA’s National Registry of Approved CPE Sponsors. Generally, these courses come in an online format and are worth varying amounts of credit. Though this typically depends on the length of the course. CPAs should also note that many state Boards accept university or college course credit. And in almost all instances, a semester hour is worth 15 credit hours. CPE courses, whether taken from an approved sponsor or university, must comply with state-specific subject area requirements in order to count as appropriate CPE opportunities.

Another primary method of CPE is attending events, meetings and conferences. Like courses, some of the many events hosted will offer an online or webinar attendance option. However, not all offer such accommodations. Still, since conferences occur in many regions of the U.S., CPAs looking for recertification credit should typically have several options within their general vicinity.

After obtaining the necessary CPE credit amount , the licensee can seek recertification. Each state’s Board of Accountancy oversees renewal of a CPA license. And as such, some of the processes may differ according to geographic location. However, the general requirements for most states include reporting CPE credits along with the necessary documentation and paying the required renewal fees.

Find Your CPA CPE Requirements and Recertification Deadlines

Alabama:

  • License Renewal Date: 9/30 annually
  • CPE Reporting Period: 10/1 – 9/30 annually
  • General Requirements: 40 hours
  • Self-Study Credit Limitations: Minimum of one-half credit initially, but can earn credit in one-fifth or one-half hour increments after the first full hour
  • State-Specific Requirements: Alabama CPA CPE Requirements

Alaska:

  • License Renewal Date: 12/31 of odd years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending on odd years
  • General Requirements: 80 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State-Specific Requirements: Alaska CPA CPE Requirements

Arizona:

  • License Renewal Date: Last business day of birth month, biennially (odd or even year based on birth)
  • CPE Reporting Period: First day of month following birth month to last business day of birth month, biennially (odd or even year based on license expiration date)
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: Must be a minimum of 1 credit hour, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned
  • State Specific Requirements: Arizona CPA CPE Requirements

Arkansas:

  • License Renewal Date: 1/1 annually
  • CPE Reporting Period: 1/1 to 12/31 annually
  • General Requirements: 40 hours
  • Self-Study Credit Limitations: Cannot exceed 80% of the total CPE hours required
  • State Specific Requirements: Arkansas CPA CPE Requirements

California:

  • License Renewal Date: Last day of birth month in odd or even year (corresponding to the odd or even year of birth)
  • CPE Reporting Period: Biennial based on the last day of birth month in odd or even year (corresponding to odd or even year of birth)
  • General Requirements: 80 hours, with a 20 hour yearly minimum (40 hours must be in technical subjects, with 12 hours yearly minimum in technical subjects)
  • Self-Study Credit Limitations: Courses must have an interactive delivery method, and must have a final exam with a passing score of 90 or above to receive credit
  • State Specific Requirements: California CPA CPE Requirements

CNMI:

  • License Renewal Date: December 31 annually
  • CPE Reporting Period: January 1 to December 31 triennially
  • General Requirements: 120 hours per 3 year period, with 20 hour annual minimum
  • Self-Study Credit Limitations: None
  • State Specific Requirements: CNMI CPA CPE Requirements

Colorado:

  • License Renewal Date: November 30 of odd numbered years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending on odd years
  • General Requirements: 80 hours required
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Colorado CPA CPE Requirements

Connecticut:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 7/1 to 6/30 annually
  • General Requirements: 40 hours
  • Self-Study Credit Limitations:
    • Interactive self-study programs must be a minimum of ten minutes
    • Non-interactive programs must be a minimum of one-half credit initially, but credit may be earned in partial increments after first full hour is earned
  • State Specific Requirements: Connecticut CPA CPE Requirements

Delaware:

  • License Renewal Date: 6/30 of odd years
  • CPE Reporting Period: 7/1 to 6/30 biennially on odd years
  • General Requirements: 80 hours, with 20 hours per year
  • Self-Study Credit Limitations: Maximum credit allowed is 30% of total hours required (amount of credit will be determined by the Board). Furthermore, no program will be approved that does not offer sufficient evidence that the work has actually been accomplished.
  • State Specific Requirements: Delaware CPA CPE Requirements

District of Columbia:

  • License Renewal Date: 12/31 of even years
  • CPE Reporting Period: 1/1 to 12/31 biennially
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Washington D.C. CPA CPE Requirements

Florida:

  • License Renewal Date: 12/31 biennially
  • CPE Reporting Period: 7/1 to 6/30 biennially
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: Sponsors of self-study programs in accounting, auditing and technical business subjects must be approved by the National Association of State Boards of Accountancy’s Quality Assurance Service (QAS)
  • State Specific Requirements: Florida CPA CPE State Requirements

Georgia:

  • License Renewal Date: 12/31 biennially on odd years
  • CPE Reporting Period: 1/1 to 12/31 biennially on odd years
  • General Requirements: 80 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Georgia CPA CPE Requirements

Guam:

  • License Renewal Date: 6/30 annually
  • CPE Reporting Period: 1/1 to 12/31 over a three-year, rolling period
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: Programs must be a minimum of one-half credit initially but may be earned in one-fifth or one-half hour increments after the first full hour is earned
  • State Specific Requirements: Guam CPA CPE Requirements

Hawaii:

  • License Renewal Date: 12/31 of odd years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending in odd-numbered years
  • General Requirements: 80 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Hawaii CPA CPE Requirements

Idaho:

  • License Renewal Date: 6/30 annually ($120 fee)
  • CPE Reporting Period: 1/1 to 12/31 biennially-rolling
  • General Requirements: 80 hours, with a minimum of 30 per year and a maximum of 50 per year
  • Self-Study Credit Limitations: Minimum of one-half credit must be awarded initially, but after first full credit has been earned, credits may be awarded in one-fifth or one-half increments
    • Non-interactive courses, where no review questions are presented during the course and no assessment is presented at the end of of the program, do not qualify for CPE credit
  • State Specific Requirements: Idaho CPA CPE Requirements

Illinois:

  • License Renewal Date: 9/30 triennially
  • CPE Reporting Period: 10/1 to 9/30 triennially
  • General Requirements: 120 hours
  • Self-Study Credit Limitations: Credits are limited to 80 hours, and only 60 hours can be from non-interactive self-study programs
    • Each instance of non-interactive self-study credit is further limited to one-half hour for every full hour earned
  • State Specific Requirements: Illinois CPA CPE Requirements

Indiana:

  • License Renewal Date: 6/30 triennially
  • CPE Reporting Period: 1/1 to 12/31 triennially
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: Maximum of 50% of the total required hours
  • State Specific Requirements: Indiana CPA CPE Requirements

Iowa:

  • License Renewal Date: 6/30 or 12/31 annually
  • CPE Reporting Period: Licensees must declare which CPE date they are using when the renew, and may choose a different deadline for each renewal cycle
    • 1/1 to 12/31 in the three years preceding the renewal date or,
    • 7/1 to 6/30 in the three years preceding the renewal date
  • General Requirements: 120 hours
  • Self-Study Credit Limitations: Credit is limited to 50% of the hours required
  • State Specific Requirements: Iowa CPA CPE Requirements

Kansas:

  • License Renewal Date: 6/30 biennially, based on certificate number (even number = even years; odd number = odd years)
  • CPE Reporting Period: 7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years)
  • General Requirements: 80 hours, with a minimum of 16 per year if a licensed municipal accountant
  • Self-Study Credit Limitations: Programs must be from sponsors approved by NASBA’s National Registry or QAS, the AICPA or a state society
  • State Specific Requirements: Kansas CPA CPE Requirements

Kentucky:

  • License Renewal Date: 8/1 (even license number = even years; odd number = odd years)
  • CPE Reporting Period: 1/1 to 12/31 biennially (even license number = even years; odd number = odd years)
  • General Requirements: 
    • 80 hours if CPA worked 3,000 hours or more in a public accounting firm
    • 60 hours if the CPA worked less than 3,000 hours in a public accounting firm
    • 60 hours if the CPA is employed in industry, education or government
    • 40 technical credit hours if the CPA worked 3,000 hours or more in a public accounting firm, starting in 2021
    • 30 technical credit hours if the CPA worked less than 3,000 hours in a public accounting firm, starting in 2021
  • Self-Study Credit Limitations: Courses must typically be at least 1 hour long
  • State Specific Requirements: Kentucky CPA CPE Requirements

Louisiana:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 1/1 to 12/31 annually
  • General Requirements: 80 hours biennially, with a minimum of 20 hours annually
  • Self-Study Credit Limitations: Half-credits are accepted prior to the first full hour being earned, though non-interactive self-study credit is not accepted
  • State Specific Requirements: Louisiana CPA CPE Requirements

Maine:

  • License Renewal Date: 9/30 annually
  • CPE Reporting Period: 10/1 to 9/30 annually
  • General Requirements: 40 hours
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Maine CPA CPE Requirements

Maryland:

  • License Renewal Date: Biennial based on date of issuance
  • CPE Reporting Period: Two-year period prior to application date for renewal
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: Regarding partial credit, interactive self-study courses accrue credit in 0.2 increments
  • State Specific Requirements: Maryland CPA CPE Requirements

Massachusetts:

  • License Renewal Date: 6/30 biennially
  • CPE Reporting Period: 7/1 to 6/30 biennially
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: Programs which provide evidence of satisfactory completion may qualify, with the amount of credits to be determined by the Continuing Education Committee
  • State Specific Requirements: Massachusetts CPA CPE Requirements

Michigan:

  • License Renewal Date: 7/31 biennially on odd years
  • CPE Reporting Period: 7/1 to 6/30 biennially on odd years
  • General Requirements: 80 hours required, with a minimum of 40 per year
  • Self-Study Credit Limitations: 50% maximum (20 hours) per year, 4 hours Accounting and Auditing per year, 1 hour Ethics per year
    • Programs must be a minimum of one-half credit initially, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned
  • State Specific Requirements: Michigan CPA CPE Requirements

Minnesota:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 7/1 to 6/30 triennial rolling (reported annually on 12/31)
  • General Requirements: 120 hours, with 20 hours per year minimum
  • Self-Study Credit Limitations: Providers must be approved for the specific delivery method on the NASBA Registry of CPE Sponsors
  • State Specific Requirements: Minnesota CPA CPE Requirements

Mississippi:

  • License Renewal Date: 1/1 annually
  • CPE Reporting Period: 7/1 to 6/30 annually
  • General Requirements: 40 hours
  • Self-Study Credit Limitations: Courses must be approved by the NASBA QAS program
  • State Specific Requirements: Mississippi CPA CPE Requirements

Missouri:

  • License Renewal Date: 9/30 biennially
  • CPE Reporting Period: 1/1 to 12/31 on an annual basis (as of January 1, 2020)
  • General Requirements: 40 hours per reporting period
  • Self-Study Credit Limitations: Programs must be a minimum of one-half credit initially, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned
  • State Specific Requirements: Missouri CPA CPE Requirements

Montana:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 1/1 to 12/31 triennially rolling
  • General Requirements: 120 hours
  • Self-Study Credit Limitations: Programs must be a minimum of one-half credit initially, but may be earned in one-fifth or one-half hour increments after the first one-half hour is earned
    • Formal programs shall receive credit equal to the amount granted by the sponsor, if the sponsor is recognized by the NASBA National Registry of CPE Sponsors, and are calculated on a 50-minute hour. All other formal self-study programs receive credit equal to half of the credit amount granted by the sponsor. Programs offered by sponsors not recognized by the NASBA National Registry of CPE Sponsors must be at least 50 minutes to receive credit.
  • State Specific Requirements: Montana CPA CPE Requirements

Nebraska:

  • License Renewal Date: 6/30 biennially (odd or even year based on birth year)
  • CPE Reporting Period: 1/1 to 12/31 biennially (odd or even year based on birth year)
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: Credits are limited to 50% of total hours required
  • State Specific Requirements: Nebraska CPA CPE Requirements

Nevada:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 1/1 to 12/31 over a two-year rolling period
  • General Requirements: 80 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Nevada CPA CPE Requirements

New Hampshire:

  • License Renewal Date: 6/30 triennially, based on last name
    • A-F is 2017
    • G-M is 2015
    • N-Z is 2016
  • CPE Reporting Period: 7/1 to 6/30 triennially
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: New Hampshire CPA CPE Requirements

New Jersey:

  • License Renewal Date: 12/31 triennially ($135 fee)
  • CPE Reporting Period: 1/1 to 12/31 triennially
  • General Requirements: 120 hours, with a minimum 20 per year
  • Self-Study Credit Limitations: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA)
    • Credit can be earned in 0.5 increments prior to the first full credit, and credit in 0.2 or 0.5 increments after the first full hour
  • State Specific Requirements: New Jersey CPA CPE Requirements

New Mexico:

  • License Renewal Date: Last day of birth month annually
  • CPE Reporting Period: First day of month following birth month to last day of birth month, over a three-year rolling period
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: New Mexico CPA CPE Requirements

New York:

  • License Renewal Date: Triennial based on date of issuance (current) and birth month (prior to 1/1/1993)
  • CPE Reporting Period: 1/1 to 12/31 annually
  • General Requirements: CPEs have the following options:
    • Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas
    • Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area
  • Self-Study Credit Limitations: Courses, regardless of physical location, must be sponsored by entities registered with the NY State Board or with NASBA
  • State Specific Requirements: New York CPA CPE Requirements

North Carolina:

  • License Renewal Date: 6/30 annually
  • CPE Reporting Period: 1/1 to 12/31 annually
  • General Requirements: 2,000 minutes
  • Self-Study Credit Limitations: CPE credit shall be given based on the number of minutes needed to complete the course (as determined by the sponsor)
  • State Specific Requirements: North Carolina CPA CPE Requirements

North Dakota:

  • License Renewal Date: 7/31 annually
  • CPE Reporting Period: 7/1 to 6/30 annually
  • General Requirements: 120 hours, 20 hours per year
  • Self-Study Credit Limitations: Partial credit is accepted in 0.2 or 0.5 increments
  • State Specific Requirements: North Dakota CPA CPE Requirements

Ohio:

  • License Renewal Date: 12/31 triennially
  • CPE Reporting Period: 1/1 to 12/31 triennially
  • General Requirements: 120 hours, 20 hours minimum per year
  • Self-Study Credit Limitations: CPE credit may be earned in ten-minute increments prior to earning the first full hour
  • State Specific Requirements: Ohio CPA CPE Requirements

Oklahoma:

  • License Renewal Date: Last day of birth month annually
  • CPE Reporting Period: 1/1 to 12/31 triennial rolling
  • General Requirements: 120 hours, 20 hours per year
  • Self-Study Credit Limitations: The delivery method must be interactive and the provider must also be Board or NASBA approved or must be the AICPA
  • State Specific Requirements: Oklahoma CPA CPE Requirements

Oregon:

  • License Renewal Date: 6/30 of odd years (for odd-numbered licenses) and 6/30 of even years (for even-numbered licenses)
  • CPE Reporting Period: 7/1 to 6/30 biennially, ending on even-numbered years for even license numbers and odd/numbered years for odd license numbers
  • General Requirements: 80 hours, with 24 hours per year minimum
  • Self-Study Credit Limitations: This type of credit must be approved by NASBA’s Quality Assurance Service (QAS)
  • State Specific Requirements: Oregon CPA CPE Requirements

Pennsylvania:

  • License Renewal Date: 12/31 of odd-numbered years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending on odd-numbered years
  • General Requirements: 80 hours, with 20 hours minimum per year
  • Self-Study Credit Limitations: Maximum of 40 credits allowed
    • If the delivery method is non-interactive, only half the total credit is granted
  • State Specific Requirements: Pennsylvania CPA CPE Requirements

Puerto Rico:

  • License Renewal Date: 12/1 triennially
  • CPE Reporting Period: 8/1 to 7/31 triennially
  • General Requirements: 120 hours for CPA practitioners; 90 hours for non-practicing CPAs
  • Self-Study Credit Limitations: Credit is limited to 60% of the total hours required
    • Interactive courses approved by the NASBA QAS will receive full credit. However, non-interactive or non-QAS approved courses will receive half credit.
  • State Specific Requirements: Puerto Rico CPA CPE Requirements

Rhode Island:

  • License Renewal Date: 6/30 triennially
  • CPE Reporting Period: 7/1 to 6/30 triennially
  • General Requirements: 120 hours
  • Self-Study Credit Limitations: Credits must be QAS approved or interactive.
  • State Specific Requirements: Rhode Island CPA CPE Requirements

South Carolina:

  • License Renewal Date: 1/31 annually
  • CPE Reporting Period: 1/1 to 12/31 annually
  • General Requirements: 40 hours required
  • Self-Study Credit Limitations: Credits are limited to 50% of total hours. Furthermore, providers of self-study courses must be registered with NASBA’s Quality Assurance Service (QAS).
  • State Specific Requirements: South Carolina CPA CPE Requirements

South Dakota:

  • License Renewal Date: 8/1 annually
  • CPE Reporting Period: 7/1 to 6/30 over a rolling, three-year period
  • General Requirements: 120 hours, 20 hours per year minimum
  • Self-Study Credit Limitations: Credit is accepted in 0.5 increments prior to the first full hour and in 0.2 or 0.5 increments after the first half-hour is earned
  • State Specific Requirements: South Dakota CPA CPE Requirements

Tennessee:

  • License Renewal Date: Depends on license number:
    • CPAs with an even license number – 12/31 of even years
    • CPAs with an odd license number – 12/31 of odd years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
  • General Requirements: 80 hours, with 20 hours minimum per year
  • Self-Study Credit Limitations: Programs must be taken from a provider that is a member of the Quality Assurance Service (QAS)
    • Credit can be earned in 10-minute increments once the first half-hour is earned
  • State Specific Requirements: Tennessee CPA CPE Requirements

Texas:

  • License Renewal Date: Last day of birth month, annually
  • CPE Reporting Period: Reporting period ends on last day of the CPA’s birth month, over a three-year rolling period
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: A minimum of one-half credit (25 minutes) must be awarded initially, but after the first full credit (50 minutes) has been earned, credits may be awarded in one-fifth or one-half increments
  • State Specific Requirements: Texas CPA CPE Requirements

Utah:

  • License Renewal Date: 12/31 on even-numbered years
  • CPE Reporting Period: 1/1 to 12/31 biennially, ending on even-numbered years
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Utah CPA CPE Requirements

Vermont:

  • License Renewal Date: 7/31 on odd years
  • CPE Reporting Period: 8/1 to 7/31 biennially, ending on odd years
  • General Requirements: 80 hours
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Vermont CPA CPE Requirements

Virgin Islands:

  • License Renewal Date: 6/30 annually
  • CPE Reporting Period: 1/1 to 12/31, triennial rolling
  • General Requirements: 120 hours, minimum of 40 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: N/A

Virginia:

  • License Renewal Date: 6/30 annually
  • CPE Reporting Period: 1/1 to 12/31 over a three-year, rolling period
  • General Requirements: 120 hours, with a minimum of 20 per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Virginia CPA CPE Requirements

Washington:

  • License Renewal Date: 4/30 triennially ($230 fee)
  • CPE Reporting Period: 1/1 to 12/31 triennially
  • General Requirements: 120 hours, with 20 minimum per year (beginning in 2020)
  • Self-Study Credit Limitations: Allowed full credit if interactive, half credit otherwise
  • State Specific Requirements: Washington CPA CPE Requirements

West Virginia:

  • License Renewal Date: 6/30 annually
  • CPE Reporting Period: 1/1 to 12/31 over a rolling, three-year period
  • General Requirements: 120 hours, 20 hours minimum per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: West Virginia CPA CPE Requirements

Wisconsin:

  • License Renewal Date: 12/14 of odd years ($43 fee)
  • CPE Reporting Period: 12/15 to 12/14 biennially
  • General Requirements: 80 hours, with 20 hours minimum per year
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Wisconsin CPA CPE Requirements

Wyoming:

  • License Renewal Date: 12/31 annually
  • CPE Reporting Period: 1/1 to 12/31 over a rolling, three-year period
  • General Requirements: 120 hours
  • Self-Study Credit Limitations: None
  • State Specific Requirements: Wyoming CPA CPE Requirements



Article written by Braden Norwood

Updated February 20, 2023