New York requires CPAs to complete continuing professional education each calendar year. Licensees may satisfy the requirement by completing either 40 hours of CPE in any combination of approved subject areas or 24 hours concentrated in a single subject area.
Annual requirement: two options
New York CPAs complete CPE each calendar year from Jan. 1 through Dec. 31. Licensees may choose one of the following options:
- 40 hours of CPE in any combination of recognized subject areas
- 24 hours of CPE concentrated in a single subject area
The concentrated option allows fewer hours but requires all coursework to be completed within one qualifying subject area.
Recognized subject areas
New York recognizes the following fields of study for CPE credit:
- Accounting, including fraud
- Auditing, including internal controls, risk assessment and SOC reporting
- Attestation
- Taxation
- Advisory services, including business law, information technology, finance and management
- Specialized knowledge related to specific industries
- Professional ethics
Courses focused primarily on marketing or firm profitability do not qualify for CPE credit.
Ethics requirement
New York requires 4 hours of professional ethics every three calendar years. These ethics hours may be counted toward the annual CPE requirement in the year they are completed.
CPAs whose principal place of business is New York, or who hold only a New York license, must complete ethics courses from a New York State–registered provider. Licensees whose principal place of business is in another state may complete ethics courses from a NASBA National Registry sponsor or a provider approved in their principal state.
Attest and compilation competency
CPAs who supervise attest or compilation services, or who sign or authorize financial statement reports, must complete at least 40 hours in accounting, auditing or attest subjects during the previous three calendar years or during the calendar year in which the services are performed.
These hours count toward the annual CPE requirement and are not additional.
License renewal and registration
In New York, licensure and registration are separate processes. A CPA license remains valid for life unless revoked or suspended. However, CPAs must renew their registration every three years in order to practice and use the CPA title.
Renewal dates depend on the original license issuance date. CPAs licensed before Jan. 1, 1993 renew based on birth month, while those licensed after that date renew based on their license issuance date.
No carryover
New York does not allow excess CPE hours to carry forward between years. Licensees must complete the required hours during each calendar year.
Credit limitations
Instruction and published materials
A combined limit of 50% of the annual requirement applies to teaching and authorship activities. CPAs following the 40-hour path may claim up to 20 hours from these activities, while those following the 24-hour concentrated path may claim up to 12 hours.
Repeat presentations of the same material do not qualify for credit unless the course has been substantially revised.
University teaching
Teaching at accredited colleges or universities earns 15 CPE hours per semester credit hour or 10 hours per quarter credit hour. Courses that are required for CPA licensure do not qualify for CPE credit when taught.
Credit calculation
One CPE contact hour equals at least 50 minutes of instruction. Partial credit may be granted in half-hour increments after the first full hour of participation.
Instructors of CPE programs may receive credit equal to one hour per hour of presentation plus up to two hours of preparation time for each hour taught.
New licensees
CPE requirements begin based on the date of licensure. For many licensees, requirements begin on Jan. 1 of the first full calendar year within the initial registration period.
For example, a CPA licensed in June 2024 would begin meeting CPE requirements on Jan. 1, 2025.
Inactive status and reactivation
CPAs who are not practicing may request inactive registration status. To reactivate a license, the CPA must complete at least 24 hours of acceptable CPE during the 12 months immediately preceding the reactivation request.
Hardship adjustments
The State Board may grant adjustments for medical conditions, military service or other extreme hardship. Requests must include supporting documentation.
Record retention
CPAs must retain documentation of CPE completion for at least five years. Documentation should include certificates showing the program title, sponsor, subject area, credits awarded, delivery method and completion date.
The New York State Board conducts periodic audits to verify compliance.