New York CPE Requirements
/The New York State Board for Public Accountancy CPE requirements are noted below.
What is the New York License Renewal Deadline?
Once every three years, based on the date of issuance.
What is the New York CPE Reporting Period?
Annually, from January 1 to December 31.
What are the New York CPE Requirements?
40 hours of CPE completed in each calendar year in any of the recognized subject areas, or 24 hours if concentrated in one of the recognized subject areas. The approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and other areas related to the practice of accounting that are acceptable to the Board.
Anyone who supervises attest or compilation services, or who signs the accountant’s report on financial statements, is required to complete a minimum of 40 hours of CPE in accounting, auditing, and/or attest subjects during the three years preceding the performance of these services.
Up to 50% of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is limited to 50% of total CPE hours.
What is the New York Ethics Requirement?
At least four hours of professional ethics during the three-year period prior to the license expiration date. These hours may be counted toward one’s annual CPE requirement. The course must be from a CPE provider whose course is registered with the state of New York.
What Areas of Study are Allowed for New York CPAs?
The following are considered to be recognized areas of study: 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.
Allowable New York Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
New York CPE Rule Reference
Section 70.9
New York Board of Accountancy Address
89 Washington Avenue, 2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: 518-474-3817
www.op.nysed.gov/prof/cpa