CPE Requirements New York

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 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, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.
Ethics Requirement	Four (4) hours of professional ethics during the three calendar years preceding the license expiration date. The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. If the licensee’s principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York. If the licensee’s principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement.
Other Subject Area Requirements	Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant’s report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.

The above are general requirements. There may be additional requirements for individuals whose license has lapsed and/or initial first-time applicants, etc.

Because CPE standards are created and maintained jointly by the AICPA, NASBA (the National Association of State Boards of Accountancy), and individual state boards, we recommend checking with your state board to be absolutely sure you are fulfilling all requirements.
The link at the bottom of this page will take you to NASBA where you can select your state to get additional information specific to your individual case.

A direct link to your state board can also be found below.

Additional Requirements

The requirements on this page are general in nature. For a more detailed view and to get the most up to date information, visit:

New York State Board for Public Accountancy
State Education Department Division of Professional Licensing Services
89 Washington Avenue, 2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: [email protected]
Board Website
Board Statutes

NASBA
National Registry of CPE Sponsors