New York CPA CPE Requirements

  • Apr 30
New York CPA CPE Requirements

CPE Requirements for CPAs in New York

Continuing education is a vital component for maintaining a professional license or designation, because it certifies an individual is up-to-date with changes in their industry. It also demonstrates their professional competence, their ability to provide quality service. As per the New York CPA CPE requirements, members must renew their license every three years. The must also complete 40 hours per year, for a total of 120 hours per recertification period. Alternatively, they can complete a minimum 24 hours in formal continuing education if concentrated in one subject area.

Ultimately, the New York Board of Accountancy is responsible for determining the requirements of CPAs within their jurisdiction, including which forms of continuing education are acceptable for meeting license renewal requirements. Because the qualifications vary from state to state, it is important for New York licensees to recognize and understand the stipulations for their location. If not properly understood, the variance in requirements between states can cause confusion and frustration during the license renewal process. The table below further highlights the primary recertification limitations and deadlines for New York.

New York CPA CPE Requirements and Recertification Deadlines

License Renewal DateCPE Reporting PeriodTotal CPE HoursSelf-Study Credit Limitations
Triennial based on date of issuanceJanuary 1 – December 31 (annually)40 HoursNone

Subject Area Requirements

For each three-year recertification period, 4 of the required 120 hours must be in Professional Ethics. These hours may also count toward the necessary 40 annual contact hours requirement for the calendar year. New York residents must complete ethics courses approved by the Board. However, those living outside the state can instead use regulatory ethics credits earned from an approved provider.

Any licensee who supervises attest or compilation services, or who signs/authorizes someone to sign the accountant’s report on financial statements on behalf of a firm, must complete at least 40 hours of continuing education in auditing, accounting, and/or attest during the three years immediately preceding the performance of those services. These contact hours may count toward the annual requirement for the calendar year.

Credit Limitations and Calculation

In the state of New York, CPAs who provide formal instruction or presentations can obtain up to 50% of their total required credit hours through this medium. No repetition of courses counts for credit unless there is significant revision or addition of new materials to the curriculum. Instructors of formal courses can claim one hour of CPE credit for each hour (50 minutes) of presentation, plus preparation time of up to two hours time for each one hour taught. Published materials carry the same limitations as instruction. But the work must also be available in a peer-reviewed journal or book to receive credit.

CPAs who provide formal education through an accredited college or university can also claim recertification credit for instruction. But the content area of the course must be within the Board-approved subject areas. However, no credit will accrue for teaching any accounting course required for initial licensure as a CPA. CPE credit for teaching a college or university course is limited to 15 CPE hours per credit hour of the course (i.e., teaching a 3-credit-hour course would result in 45 CPE credits).

CPAs actively enrolled in college or university courses can claim CPE credit hours equal to 15 CPE hours per semester hour or 10 CPE hours per quarter hour.

Contact hours can be obtained in one-half hour increments (25 minutes), so long as the first full hour in any approved program has already been earned for the license renewal period.


CPAs in any of the following categories will automatically be excepted from AICPA license renewal requirements:

  • Retirees who do not offer services to any third parties
  • Members who are currently unemployed and do not offer services to any third parties
  • Members who have temporarily left the workforce and do not offer services to any third parties
  • Members who have formally listed their status as “inactive” and do not offer services to any third parties

Furthermore, CPAs can request waivers for the following bases:

  • Health complications
  • Active-duty military service
  • Extreme natural disasters (in accordance with New York Board policies)
  • Other similar circumstances which might also prevent a member from completing their CPE requirements

Additional CPE Resources for CPAs

Article written by Braden Norwood

Last updated June 12, 2024