NYS Education Department · Office of the Professions
New York CPAs choose one of two annual options: 40 contact hours across any recognized subject areas, or 24 contact hours concentrated in a single recognized subject area. The requirement is measured each calendar year, January 1 through December 31. Separately, 4 contact hours of professional ethics must be completed during every three calendar years.
New York is unusual on two counts. The CPE requirement is annual while the registration renewal is triennial, and the state is strict about who may supply the education — courses must come from a sponsor registered with NYSED or NASBA.
Any combination of recognized subject areas, per calendar year.
Concentrated in one recognized subject area, per calendar year.
| Annual requirement | 40 contact hours in any recognized subject areas, or 24 contact hours concentrated in one recognized subject area |
|---|---|
| Reporting period | January 1 to December 31, annually |
| Registration renewal | Triennial, based on date of issuance (or birth month for licenses issued before January 1, 1993) |
| Ethics requirement | 4 contact hours of professional ethics during every three calendar years. These hours count toward the annual total in the year they are taken. |
| Recognized subject areas | Accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, ethics, and other areas acceptable to the Department |
| Attest supervisors | 40 contact hours in accounting, auditing, or attest during the prior three calendar years, or in the year the service is performed |
| Contact hour definition | One credit is awarded for a contact hour of at least 50 minutes |
| Carryover | Not permitted. Hours above the annual requirement do not satisfy a future year. |
| Instruction & authorship | Combined maximum of 50% of total hours |
| University/college | At a college with 15-week semesters, one semester credit equals 15 CPE hours |
| Sponsor requirement | Courses must come from a sponsor registered with NYSED or NASBA |
Assuming the requirement is triennial because the registration renewal is. New York measures CPE by calendar year, so a CPA who completes 120 hours in the final year of a registration period has still failed the two preceding years.
Satisfies the four-hour professional ethics requirement due every three calendar years. The four hours also count toward the 24- or 40-hour annual total in the year they are completed.
#111907
#002021
New York requires self-study CPE to be earned through the National Registry of CPE Sponsors
Group Live; Group Internet Based; QAS Self-Study
CPE Solutions, LLC dba Professionals Publishing Group
New York runs two clocks at once. The education clock is annual; the registration clock is triennial. They do not line up, and each has to be satisfied on its own terms.
The calendar year is the unit of measurement for the 24- or 40-hour requirement.
Either 40 general hours or 24 concentrated hours must be complete. Excess does not roll into the next year.
Must fall within the three calendar years preceding the license expiration date. Countable toward the annual total in the year taken.
Based on date of issuance. At renewal you affirm compliance for each calendar year in the registration period.
NYSED conducts random audits. Failure to produce records can be grounds for discipline, including suspension, revocation, or fines.
New York is stricter than most states about the source of the education, and this is where out-of-state courses most often fail.
New York CPAs need either 40 contact hours across any recognized subject areas or 24 contact hours concentrated in one recognized subject area, each calendar year.
The choice is made year by year. A CPA can take the 24-hour concentrated route one year and the 40-hour general route the next.
The New York CPE reporting period is the calendar year, January 1 through December 31.
This is separate from the registration renewal, which is triennial. The annual requirement must be met in each individual calendar year of the registration period.
The 24-hour option requires all hours to be concentrated in a single recognized subject area; the 40-hour option allows any combination.
Recognized subject areas are accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and ethics. A combination course counts toward a concentration only for the portion of its credits that fall in that area.
New York requires 4 contact hours of professional ethics during every three calendar years.
These 4 hours may also be counted toward the 24- or 40-hour annual requirement in the calendar year they are completed, so they are not additional hours on top of the annual total.
Only if New York is not the licensee's principal place of business.
When New York is the principal place of business, the ethics course must come from a New York State-registered sponsor approved to provide ethics. Otherwise the course may come from a NYSED ethics sponsor, a NASBA-approved sponsor, or a sponsor approved by the state of the principal place of business.
A licensee who supervises attest or compilation services, or signs reports on financial statements, must complete at least 40 contact hours in accounting, auditing, or attest.
Those hours must fall within the three calendar years preceding the service, or in the calendar year in which the service is performed. They may also count toward the annual requirement for the year in which they were earned.
No. Continuing education hours completed in excess of an annual requirement may not be carried forward to satisfy a future year.
Because the requirement is annual rather than triennial, front-loading a registration period does not work in New York.
Licensees become subject to mandatory continuing education on January 1 of the first full calendar year within their initial registration period.
The exact starting year depends on when the license was issued relative to the registration period. Confirm your first compliance year with NYSED.
One hour of continuing education credit is awarded for one contact hour of at least 50 minutes.
Sponsors state the recommended credit for each program and issue certificates awarding the appropriate number of credits.
Yes, but credit for instruction and for articles or books combined is capped at 50% of the total required hours.
Instructors of a formal CPE course offered by a New York-approved provider may claim one hour of credit for each hour of actual presentation plus up to two hours of preparation per presentation hour. An author's work must be published in a peer-reviewed journal or book on a relevant topic acceptable to the Department.
Yes, if the content falls within the approved subject areas. At a college with 15-week semesters, one semester credit equals 15 CPE hours.
Credit may not be claimed for teaching any of the accounting courses required for CPA licensure. Instructed college courses must be delivered for academic credit at a regionally accredited institution.
Yes, provided the course comes from a sponsor registered with NYSED or NASBA.
New York is one of the states that requires self-study CPE to be earned through the National Registry of CPE Sponsors. A course from an unregistered provider will not count regardless of its content.
You do not file hours year by year. At registration renewal you affirm compliance for the calendar years in the registration period.
You are responsible for maintaining your own records, including certificates of completion. NYSED conducts random audits and can impose discipline if records cannot be produced.
| Agency | New York State Education Department, Office of the Professions — State Board for Public Accountancy |
|---|---|
| Address | 89 Washington Avenue, Albany, NY 12234 |
| Phone | (518) 474-3817 |
| Website | op.nysed.gov — Certified Public Accountants |
| CPE guidance | Mandatory continuing education questions and answers |
This page summarizes New York CPE rules for general informational purposes and is reviewed against the New York State Education Department's published guidance. Rules change. Confirm your specific obligations with NYSED before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Copyright © 2026 CPE Credit. All Rights Reserved.
