New York

License Renewal Deadline:

Triennial based on the date of issuance (current) and birth month (prior to 1/1/1993)

CPE Reporting Period:

1/1 to 12/31 annually

Total CPE Hours Required:

40 hours

Ethics Requirements:

Professional Ethics Requirement: Licensees must complete four (4) hours of professional ethics during the three calendar years preceding the license expiration date.

Annual Contact Hour Credit: The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year they are taken.

Ethics Course Approval for New York Licensees: If the licensee’s principal place of business is New York, or they are only licensed in New York, the ethics course must be approved by New York.

Ethics Course Approval for Out-of-State Licensees: If the licensee’s principal place of business is not New York and they are licensed in their Principal Place of Business, regulatory ethics credits earned from a New York, NASBA, or Principal Place of Business approved provider may be applied toward the New York ethics requirement.

Credit Limitations:

Instruction: The maximum credit for instructors and articles/books is 50% of total hours. No repetition of courses without significant revisions or new materials is allowed for instructor credits.

Instructed University/College Credit: The course must be delivered for academic credit at a regionally accredited college or university. The content area of the course must fall within the approved subject areas. However, CPE credit cannot be claimed for teaching any of the accounting courses required for CPA licensure.

Published Materials: The maximum credit for instructors and articles/books is 50% of total hours. An author’s work must be published in a peer-referenced journal or book dealing with relevant topics approved by the department.

Other Subject Area Requirements:

Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant’s report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. These contact hours may be counted toward the annual contact hour requirement in the calendar year that they are completed.

Other State Policies:

Provider Approval:

• Courses Taken Inside New York: Courses must be sponsored by entities registered with the New York State Board or with NASBA.
• Courses Taken Outside New York: Courses must be sponsored by entities registered with the New York State Board, the board of the state in which the course was taken, or with NASBA.
• Self-Study Courses: Regardless of physical location, self-study courses must be sponsored by entities registered with the New York State Board or with NASBA.
• Professional Development Programs and Technical Sessions: Programs offered by national, state, and local organizations and firms in the practice of public accounting that are approved by the board are acceptable.
• Other Organized Education Programs: Technical programs relevant to the practice of public accountancy that are approved by the board are also acceptable.