New York

New York CPE Requirements:

Registrants must register triennially based on their birth date. In order to renew, licensees must complete either a minimum of 40 hours of CPE in recognized areas of study (accounting; auditing; taxation; advisory services; and specialized knowledge and applications related to specialized industries) or a minimum of 24 hours of CPE exclusively in a recognized area of study, completed each year. The continuing professional education reporting year is the calendar year.

Special Requirements/Limitations:

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.

For each triennial registration period licensees are required to complete 4 hours in professional ethics. A licensee who completes his/her CPE in a concentration must complete at least 4 hours in professional ethics in the subject area in which the study was completed. For those completing their CPE in a concentration, you may choose between our New York Ethics: Assurance/Attestation Concentration or our New York Ethics: Tax Concentration, whichever is appropriate. For those not completing their CPE in one of these concentrations, the four-hour requirement can be met by taking our New York Ethics: General Studies course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access the courses.

Personal Development courses are not accepted.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in New York?

Yes. The Board requires CPE providers to register with the Board as a sponsor. Our sponsor number is 000018. As a registered New York sponsor and a member of NASBA’s Registry and QAS sponsor approval programs, our courses are accepted for credit in New York.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

New York State Board for Public Accountancy
State Education Department, Division of Professional Licensing
89 Washington Ave.
2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: (518) 474-3817 ext. 160
Fax: (518) 474-6375
Website: http://www.op.nysed.gov/prof/cpa/