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 Requirement
CPAs have the following options:

  • Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or
  • Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.
  • Approved subject areas are:  Accounting; Auditing; Taxation; Advisory Services; Specialized Knowledge and Applications related to specialized industries; and Ethics.

Ethics Requirement

  • For triennial registration periods ending on or before December 31, 2011: 4 hours every 3-year licensing cycle. If the licensee chooses the 24-hours concentration, then the 4 hours of ethics must be in that same CPE concentration area.
  • For triennial registration periods ending on or after January 1, 2012: 4 hours of professional ethics during the prior three calendar year period. For registered licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. For registered licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.

**Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used to meet the New York ethics requirement

Other Subject Area Requirements
None

Credit Limitations

  • The maximum credit for instructors & articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department.
  • No repetition of courses without significant revisions or new materials for instructor credits.
  • Instructors of formal CPE course offered by a NYS approved CPE provider can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.
  • CPE credit for teaching a college course is recognized based on 15 CPE credits per credit hour of course delivery. Thus teaching a 3 credit college course would be worth 45 CPE credits. The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However you may not claim CPE credit for teaching any one of the accounting courses that is required for licensure as a CPA.
  • University or college courses. Credit courses:  Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE.

Other State Policies

  • Courses taken inside the state of New York must be sponsored by entities registered with the State Board.
  • Courses taken outside the State of New York must be sponsored by entities registered with the State Board or with NASBA. Exception: Self Study courses, regardless of physical location must ALWAYS be taken from a New York State-registered sponsor.
  • Contact hours in one-half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.
  • Professional development programs and technical sessions of national, state and local organizations and firms in the practice of public accounting approved by the board are acceptable. Other organized education and technical programs relevant to the practice of public accountancy that are approved by the board.
Was this page helpful?
 Yes     No

How can we improve this page? (optional)

Enter the code in the box below:



Submit Comment