What Are the CPA CPE Requirements in New York for License Renewal?

New York CPAs must complete either 40 hours of CPE across recognized subject areas or 24 hours concentrated in one subject area, every calendar year. They also need 4 hours of professional ethics every three calendar years. Hours cannot be carried over, records must be kept for five years, and CPAs affirm compliance when they renew their triennial registration with the New York State Education Department (NYSED). 

New York runs one of the most distinctive CPE systems in the country. Most states count hours across a two- or three-year cycle. New York counts them every calendar year, from January 1 to December 31, while registration renews every three years. Mixing up those two clocks is the most common reason CPAs fall short. 
This guide explains each requirement, how to choose between the 24-hour and 40-hour options, and what to do before you renew. 

Key Takeaways 

• New York measures CPE by calendar year, not by registration period.  
• Each year, choose 40 hours across any recognized subject areas or 24 hours in a single area.  
• Complete 4 hours of professional ethics every three calendar years. NY-based CPAs need a NYSED-approved course.  
• CPAs who supervise attest work or sign attest reports need 40 hours of A&A CPE over the prior three calendar years. 
• No carryover is allowed. Keep certificates for at least five years, since the State Board runs monthly random audits. 

How Does New York CPA License Renewal Work?

A New York CPA license does not expire, but your registration does. You must renew it every three years to practice and use the CPA title. Renewal timing depends on when your license was issued.  

There is no separate annual CPE report. Instead, when you renew, you affirm that you met the CPE requirement for each calendar year in your most recent registration period. That means three separate years of compliance are being certified at once. 

What Are the Annual CPE Hour Requirements in New York? 

Each calendar year, New York CPAs choose one of two paths: One contact hour equals at least 50 minutes. You can switch options from year to year, but each year must fully meet one of them. 

What Are the Recognized Subject Areas? 

NYSED recognizes seven subject areas:

• Accounting, including fraud 
• Auditing, including fraud, internal controls, risk assessment, and SOC reporting 
• Attestation 
• Taxation 
• Advisory services, including behavioral ethics, business law, management, finance, IT, and statistics 
• Specialized knowledge and applications for specialized industries 
• Professional ethics, including regulatory and state-specific ethics 

Courses focused on marketing or firm profitability generally do not qualify. Topics such as ESG and data analytics are classified by their main subject. 

Example: Choosing an Option 

A tax manager who takes 26 hours of tax updates in a year meets the 24-hour option with one area. A controller who takes 12 hours of accounting, 10 of taxation, 10 of advisory services, and 8 of ethics needs the 40-hour option, because those hours span several areas. For a quick reference you can bookmark, see this summary of New York CPA CPE requirements. 

What Is the New York Ethics Requirement for CPAs? 

New York CPAs must complete 4 contact hours of professional ethics every three calendar years. The hours also count toward that year's 24 or 40.
Where you take the course depends on your situation: 

• Principal place of business in New York, or licensed only in New York: the course must be NYSED-approved. Multi-state licensees based in New York must take a New York-specific ethics course. 
• Principal place of business in another state and licensed there: you may use a New York-registered sponsor approved for ethics, a NASBA-approved sponsor, or a sponsor approved by your home state's board. 

One trap: behavioral ethics does not satisfy this requirement. NYSED classifies it under advisory services.

What CPE Is Required for Attest and Compilation Work?

CPAs who supervise attest engagements or sign attest reports must complete at least 40 hours of CPE in accounting, auditing, or attest during the three calendar years before the service, or in the year the service is performed. 
They must also have 1,000 hours of relevant experience in the prior five years, or work at a firm with a peer review rating of pass or pass with deficiencies. Compilation work requires the 40 hours of CPE but not the experience test. A tax partner who only consults on an audit is not subject to the 40-hour rule. 

When Do Newly Licensed New York CPAs Start CPE? 

For CPAs licensed on or after January 1, 2020, CPE begins on January 1 of the first full calendar year after licensure. For example, a CPA licensed on January 2, 2026, starts counting CPE on January 1, 2027. 

What Records Must New York CPAs Keep?

Keep certificates of completion for at least five years and produce them on request. The State Board conducts monthly random audits, and failing to produce complete records is grounds for discipline, including fines, suspension, or revocation. Each certificate should show: 

• Your name and the program title 
• Sponsor name and sponsor ID 
• Subject area and credits awarded 
• Delivery method, date, and location 

Acceptable sponsors include New York State-registered providers, NASBA-registered providers, and providers registered by the licensing board in the state where the course is taken.

What If You Cannot Meet the Requirement? 

New York allows adjustments for medical hardship (certified by a physician), military service (with current orders), and other extreme hardship reviewed case by case. These are claimed through the Registration Renewal Addendum. 
If you are not practicing, you can request inactive status. You cannot work within the scope of practice while inactive. To reactivate, you must certify at least 24 hours of acceptable CPE in the 12 months before filing.

New York CPE Requirements at a Glance 

Best Practices for Staying Compliant in New York

• Pick your option in January. Decide whether this is a 24-hour or 40-hour year before you start buying courses. 
• Track by calendar year. Treat December 31 as your real CPE deadline, not your registration date. 
• Calendar your ethics year. Note when your last 4-hour ethics course was completed so the three-year window never lapses. 
• Bundle for specialists. A single-area bundle, such as a 24-hour accounting CPE package for New York CPAs that includes 4 hours of ethics, can meet the annual requirement and the ethics rule together. 
• Save certificates immediately. Download and file them by year so an audit request takes minutes. 

Common Mistakes New York CPAs Make

• Counting hours across the registration period. New York requires each calendar year to stand on its own. 
• Mixing areas on the 24-hour option. If your hours span more than one area, you need 40. 
• Taking behavioral ethics for the ethics rule. It counts as advisory services, not professional ethics. 
• Using a non-approved ethics provider. New York-based CPAs need a NYSED-approved course. 
• Banking extra hours. Hours above the requirement do not carry into the next year. 

Final Word

New York CPA CPE requirements come down to three habits: meet 24 or 40 hours every calendar year, complete 4 ethics hours every three years from the right provider, and keep every certificate for five years. Get those right, and registration renewal becomes a simple affirmation instead of a scramble. Requirements reflect NYSED Office of the Professions guidance as of November 2026. Confirm current rules with NYSED before you renew. 

Frequently Asked Questions 

How many CPE hours do New York CPAs need each year? Either 40 hours across any recognized subject areas or 24 hours in a single subject area, every calendar year. 
How often do New York CPAs need ethics CPE? Four contact hours of professional ethics every three calendar years. CPAs based in New York must use a NYSED-approved course. 
Does a New York CPA license expire? No. The license does not expire, but registration must be renewed every three years to practice and use the CPA title. 
Can New York CPAs carry over extra CPE hours? No. Each calendar year must meet the requirement on its own. 
How long should New York CPAs keep CPE records? At least five years. The State Board runs monthly random audits and can request certificates at any time. 
Does behavioral ethics count toward the New York ethics requirement? No. Behavioral ethics counts under advisory services, not professional ethics. 
When do newly licensed New York CPAs start earning CPE? For CPAs licensed on or after January 1, 2020, CPE starts on January 1 of the first full calendar year after licensure.