# New York — CPA continuing professional education (CPE) requirements by US jurisdiction

For New York, license renewal date is Triennial based on date of issuance (current) and birth month (prior to 1/1/1993); cpe reporting period is 1/1 to 12/31 annually; general cpe hours requirement is CPAs have the following options:  Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or  Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.  Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department; ethics cpe requirement is Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.  The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.  If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York.  If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement; other subject area requirements is 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, verified against its source on 2026-08-12.

- **Jurisdiction:** New York _(our reading, not quoted from the source)_
- **License renewal date:** Triennial based on date of issuance (current) and birth month (prior to 1/1/1993) _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 annually _(verified: appears in the quote below)_
- **General CPE hours requirement:** CPAs have the following options:  Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or  Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.  Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department. _(verified: appears in the quote below)_
- **Ethics CPE requirement:** Four (4) hours of professional ethics during the three calendar years preceding the license expiration date.  The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.  If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York.  If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement. _(verified: appears in the quote below)_
- **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. _(verified: appears in the quote below)_
- **Date of last revision:** 4/6/2023 _(verified: appears in the quote below)_

## What the source says

> License Renewal Date Triennial based on date of issuance (current) and birth month (prior to 1/1/1993) CPE Reporting Period 1/1 to 12/31 annually General Requirement CPAs have the following options: Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area. Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department. Ethics Requirement Four (4) hours of professional ethics during the three calendar years preceding the license expiration date. The four (4) hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. If the licensee's principal place of business is New York or they are only licensed in New York, then the ethics course must be approved by New York. If the licensee's principal place of business is not New York and they are licensed in their Principal Place of Business, then regulatory ethics earned from a New York, NASBA, or Principal Place of Business approved provider may be applied towards the New York ethics requirement. 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.

## Source

- https://www.nasbaregistry.org/cpe-requirements/new-york

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).