New York CPA CPE Requirements: 2026 Renewal Guide
New York CPAs need either 24 hours of CPE concentrated in one subject area or 40 hours across any recognized areas, every calendar year, plus 4 hours of ethics every three years. If you supervise attest or compilation work, you also need 40 hours of accounting, auditing, or attest over three years. Here's how it all works, in plain English.
New York CPE requirements at a glance
| Requirement | Details | Frequency |
| Total CPE Hours Required (Annual) | Either 24 or 40 contact hours of acceptable formal continuing education | Every calendar year (Jan 1–Dec 31) |
| 24 hour rule | 24 hours if concentrated in one recognized subject area | Every calendar year |
| 40 hour rule | 40 hours in any combination of recognized subject areas | Every calendar year |
| Accounting & Auditing (A&A) rule | 40 hours of attest, audit, and/or accounting credits | Every three calendar years (if performing attest services) |
| Ethics CPE | 4 hours of acceptable professional ethics | Every three calendar years |
| Carryover | Excess hours cannot be transferred to a subsequent year |
When is New York CPE due?
New York runs CPE on the calendar year: January 1 to December 31. You meet the requirement every year, even though you re-register your license every three years. You don't report courses each year. Instead, you affirm on your registration renewal that you met the requirement for each calendar year in the registration period that just ended.
Should I choose the 24-hour or 40-hour option?
You pick each year. If all your CPE is in one recognized subject area, 24 hours is enough. If you mix subjects, you need 40.
The recognized subject areas are accounting, attest, auditing, taxation, advisory services, and specialized knowledge and applications for specialized industries, plus professional ethics. Example: a tax CPA who takes 24 hours of tax CPE in 20
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What ethics course do New York CPAs need?
You need 4 hours of professional ethics every three calendar years. If New York is your principal place of business, the course must be approved by the New York State Education Department (NYSED). Ethics hours also count toward your 24 or 40 hours in the year you complete them.
Do I need accounting and auditing hours?
Only if you supervise attest or compilation services or sign attest or compilation reports. Then you need at least 40 hours in accounting, auditing, or attest during the three calendar years before you do that work.
Can I do my New York CPE through self-study?
Yes. New York accepts self-study from approved sponsors, and credit is based on the program's average pre-tested completion time. One credit is 50 minutes. After the first full credit, you can earn half credits (25 minutes).
Teaching and writing work differently. Teaching CPE or college courses and authoring publications can only cover half your requirement: 12 hours on the 24-hour option, or 20 hours on the 40-hour option.
Does my CPE provider need to be approved?
Yes. Courses have to come from a sponsor registered with NYSED or with NASBA's National Registry of CPE Sponsors. Your ethics course must be NYSED-approved if New York is your principal place of business.
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Audio-based self-study and LumiQ
LumiQ provides CPE credits in an audio-based QAS Self-Study continuing professional education format designed to support CPAs through accessible, on-demand learning.
While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within self-study continuing education under New York’s framework when it is offered as acceptable formal continuing education through a qualifying provider, like LumiQ
LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice. CPAs remain responsible for:
- Selecting an annual pathway (24 concentrated vs 40 combination)
- Ensuring content falls within recognized subject areas
- Completing ethics within the required three-calendar-year window
- Maintaining records/certificates for audit readiness
Can extra CPE hours carry over?
No. New York's requirement is annual, and extra hours can't move to the next year.
What do new New York CPAs need?
If you were licensed on or after January 1, 2020, your CPE starts on the January 1 that falls within your first registration period. If you were licensed before 2020, it started on the January 1 after your first registration period ended.
How long do I keep CPE records?
At least five years from the date you complete each course. Keep your certificates handy, because NYSED can ask for them.
What if I'm not in public practice or my registration is inactive?
CPAs who aren't practicing public accountancy can file a written declaration with NYSED and be exempt from CPE. To return to practice, y
Frequently asked questions
How many CPE hours do New York CPAs need?
24 hours a year in one subject area, or 40 hours a year across any recognized areas.
Is New York CPE annual or every three years?
The hours are annual. Registration renews every three years, and ethics is due every three years.
How many ethics hours do I need?
4 hours every three calendar years.
Does my ethics course have to be NYSED-approved?
Yes, if New York is your principal place of business.
Do ethics hours count toward my annual total?
Yes, in the year you complete them.
Who needs accounting and auditing CPE?
Anyone supervising or signing attest or compilation reports needs 40 hours over the prior three years.
Can I use self-study?
Yes, from a NYSED- or NASBA-registered sponsor.
Can I earn New York CPE from podcasts?
Yes, if the podcast is a self-study course from a NYSED- or NASBA-registered sponsor, with an exam and a certificate. Listening to a regular podcast doesn't count. Credit is based on the course's pre-tested completion time, in half credits after the first full one. If New York is your principal place of business, your ethics course still has to be NYSED-approved.
How much can teaching or writing count for?
Up to half your requirement: 12 hours on the 24-hour option, 20 on the 40-hour option.
Can CPE carry over?
No.
Do I report CPE every year?
No. You affirm compliance when you renew your registration.
How long do I keep certificates?
At least five years.
What do I need to return to public practice?
24 hours of CPE in the 12 months before you return.
Sources
- NYSED Office of the Professions: CPA MCE Questions and Answers
- NYSED Office of the Professions: Regulations, Part 70
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.
