New York CPA CPE Requirements

License Renewal: January 1^st – December 31^st every three years, based on date of issuance and birth month.

Reporting Period:

CPE Documentation: Hours may be submitted and licenses may be renewed at NYS Public Accountancy.

Credit Limitations:

• Instruction AND Publishing: Counts for 50% of total hours.

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.

• Instruction: Credit granted for the time spent teaching the program and twice the amount of preparation time for the program.

Hour Requirements: 120 credits every 3 years

• Ethics Requirement: 4 hours every 3 years after a licensee’s second registration period. Courses must be approved by the New York board of Accountancy.
• 40 hours minimum in any recognized subject area or minimum of 24 hours in one subject area.
• For choosing one subject area: 72 hours each renewal period. Subject areas listed below:
  • Accounting
  • Advisory Services
  • Attest
  • Auditing
  • Specialized Knowledge
  • Taxation