Currently, you must complete a total of 80 hours with at least 20 in accounting and/or auditing subjects and no more than 20 hours may be in behavioral subjects. There is no limiting number to the amount of technical business hours. However, effective with the re-establishment period ending June 30, 2006, you must also include 4 hours of ethics from an approved provider. Note: Hours in excess of the requirement for that renewal period will not “carry over”.