The information below is meant to serve as an easy reference guide for some of the commonly asked questions
regarding continuing education requirements in New York State. It is not meant to replace the guidelines set
forth by the New York State Education Department, and is not the final authority in answering questions about
the CPE requirements. Full updated information on mandatory education requirements can be found on the New York State Department of Education site. Contact the New York State Department of Education with any questions regarding these
requirements.
Am I required to complete continuing education?
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If you are a licensed CPA or PA who performs accounting, tax, financial advisory or management advisory
services in New York State, for private industry, government agencies, public accounting firms, not-for-profit
organizations, or academia, you are required to meet the continuing professional education (CPE) requirements.
When must I begin taking continuing education?
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Newly licensed NY State CPAs who were licensed before January 1, 2020, become subject to the continuing
education requirements on the January 1st immediately following the last day of their initial registration
period. The requirements apply to the first full calendar year in their second registration period.
Examples for newly licensed CPAs who were licensed before January 1, 2020:
| Initial Registration Period |
Second Registration Period |
Year MCE Required |
| 1/1/2018 – 12/31/2021 |
1/1/2022 – 12/31/2024 |
Jan 1, 2022 |
| 6/1/2019 – 5/31/2022 |
6/1/2022 – 5/31/2025 |
Jan 1, 2023 |
| 12/1/2019 – 11/30/2022 |
12/1/2022 – 11/30/2025 |
Jan 1, 2024 |
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Newly licensed NY State CPAs who were licensed on or after January 1, 2020, become subject to the continuing
education requirements on the January 1st within their initial registration period. The requirements apply to
the first full calendar year in their first registration period.
Examples for newly licensed CPAs who were licensed after January 1, 2020:
| Initial Date of Licensure |
Year MCE Required |
| January 2, 2020 |
Jan 1, 2021 |
| June 5, 2020 |
Jan 1, 2021 |
| December 15, 2020 |
Jan 1, 2021 |
| January 2, 2021 |
Jan 1, 2022 |
How many hours of CPE must I complete?
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You must complete 4 contact hours of acceptable professional ethics during every 3 calendar years
AND
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You must complete one of the following requirements
- 24 contact hours concentrated in one of the recognized subject areas OR
- 40 contact hours in a combination of any recognized subject area
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For example, you may complete 24 hours in a taxation concentration only, or 10 hours in each of taxation,
accounting, auditing, and attestation for a total of 40 hours.
I no long perform services within the scope of practice in New York State or for New York State clients. Must
I continue to meet the CPE requirements?
How do I report completion of my CPE requirements?
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You do not need to report your CPE compliance on an annual basis; however you do need to affirm you have met
the requirements when you renew your registration.
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The State Board for Public Accountancy conducts random audits of licensee CPE records, so make sure to
maintain your records of compliance.
How long do I need to maintain my CPE records?
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You must keep CPE certificates for at least 5 years and make them available to the New York State Department
of Education upon request.
What ethics courses will qualify to meet the ethics requirement?
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Only ethics courses approved by the New York State Department of Education will qualify to meet this
requirement unless your principal place of business is outside of New York State and you are licensed in that
state.
For more information on the ethics requirement, visit the
New York State Department of Education page.
Can I roll over extra CPE hours from one year to the next?
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No. CPE requirements must be met on an annual basis and may not be transferred from one year to the next.
What is the CPE tracking year?
- CPE tracking and reporting run on a standard January 1 – December 31 year.
What are the approved subject areas for CPE?
There are 7 approved subject areas. They are:
- Accounting
- Auditing
- Attestation
- Taxation
- Advisory Services
- Specialized Knowledge and Applications Related to Specialized Industries
- Professional Ethics
For more details on the approved subject areas, visit the
New York State Department of Education page.