New York CPA (Certified Public Accountant) Continuing Education Requirements
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
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Professional Ethics | 4 | Every 3rd renewal | Required every 3 calendar years. May count toward annual 24 or 40-hour requirement. If NY is principal place of business, only NYSED-approved ethics courses qualify. Must focus on professional ethics, not behavioral ethics. |
First Renewal vs. Standard Renewal
Exemptions
- Medical — Medical hardship adjustment. Requires physician certification. Requested via Section 3 of the Registration Renewal Addendum.
- Military — Military service adjustment. Requires current military orders. Requested via Section 3 of the Registration Renewal Addendum.
- Hardship — Extreme hardship adjustment for licensees prevented from practicing. Requested via Section 3 of the Registration Renewal Addendum.
- 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
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).