New York CPA CPE Requirements (2026): 40 Hours Every Year

Requirements Overview

New York imposes annual continuing professional education requirements on all licensed CPAs. The CPE year runs January 1 through December 31, and licensees must earn either 24 hours concentrated in one recognized subject area or 40 hours spread across multiple areas.

The state mandates a 4-hour professional ethics course every three calendar years. CPAs whose principal place of business is in New York must take an ethics course specifically approved by NYSED — courses approved by other jurisdictions do not qualify. The seven recognized subject areas are Accounting, Auditing, Attestation, Taxation, Advisory Services, Specialized Knowledge and Applications, and Professional Ethics.

New York does not allow carry-over of excess hours. CPAs supervising attest engagements face an additional requirement of 40 hours in accounting, auditing, or attest subjects over any rolling three-year window.

Mandatory Topics

Renewal Pathways

Exemptions

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  Medical — Medical hardship adjustment. Requires physician certification. Requested via Section 3 of the Registration Renewal Addendum.
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  Military — Military service adjustment. Requires current military orders. Requested via Section 3 of the Registration Renewal Addendum.
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  Hardship — Extreme hardship adjustment for licensees prevented from practicing. Requested via Section 3 of the Registration Renewal Addendum.
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  Inactive Status — Inactive registration status. Not allowed to practice. No CPE required while inactive, but 24 hours required within 12 months before reactivation.

  Must complete 24 hours CPE within 12 months before reactivation

How You Can Complete Your CE

New York CPE Rules & Limits

Details specific to New York that generic CE guides tend to miss:

• Annual minimum — at least 24 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — No credit carry-over allowed. Section 7409 requires annual compliance. CPE year runs January 1 through December 31.
• New York uses an annual CPE cycle (January 1 - December 31), not a multi-year registration cycle for CPE tracking.
• One CPE credit equals one contact hour of at least 50 minutes.
• Alternative activities (teaching, college instruction, publications) limited to 12 hours for 24-hour requirement or 20 hours for 40-hour requirement.
• College courses: 15-week semester = 15 CPE hours per credit; 10-week semester = 10 CPE hours per credit.
• No annual reporting required; compliance affirmed at registration renewal. Records must be kept 5 years.
• Random monthly audits conducted by the Department.
• Credit will not be given for courses that focus on the marketing of professional services or improving the profitability of an accounting firm or practice.
• Seven recognized subject areas: Accounting, Auditing, Attestation, Taxation, Advisory Services, Specialized Knowledge and Applications, Professional Ethics.

Provider Requirements

NYS-registered CPE sponsors, NASBA-registered providers, or State Board of Accountancy in the state where course is offered.

Tips for New York CPAs

• Track which calendar year triggers your next ethics requirement — the 3-year cycle is based on calendar years, not your registration period.
• If you plan to complete only 24 hours, all hours must be in a single subject area. Mixing subjects means you need the full 40.
• Keep CPE records for at least 5 years. New York conducts random monthly audits even though there is no annual reporting requirement.
• Alternative activities like teaching or publishing are capped at 12 hours (for the 24-hour path) or 20 hours (for the 40-hour path).

Sources

CPA Requirements in Nearby States

Other Professions in New York

All CPA CPE Requirements by State

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