NYS CPA CPE Requirements: A Complete Guide

New York CPAs must complete continuing professional education (CPE) that meets the Mandatory Continuing Education (MCE) requirements of the The New York State Education Department (“SED”) Office of the Professions (“OP”) for Public Accountancy. Continuing education is a core part of maintaining CPA registration eligibility in New York.

New York’s MCE requirement is measured annually on a calendar-year basis, with an additional ethics requirement measured over a three-calendar-year window. 

This page provides general educational information to help CPAs understand how New York determines CPA CPE requirements, including how self-study and audio-based learning can fit within NYSED’s framework when offered and documented properly.

New York CPA Annual CPE Requirements at a Glance

All New York CPAs subject to MCE must complete either 24 or 40 contact hours of acceptable formal continuing education each calendar year (January 1–December 31), plus 4 contact hours of acceptable professional ethics every three calendar years. 

The chart below summarizes the core New York CPA CPE requirements every licensee should know:

License Expiration Date & CPE Reporting Period

Even though New York registration renewal occurs on an individual registration cycle, the continuing education requirement must be satisfied annually.  New York’s CPE reporting period runs on a standard January 1 - December 31 calendar year.

New York CPA Continuing Education Requirements for License Renewal

For New York CPAs subject to Mandatory Continuing Education, NYSED requires, each calendar year:

• Either 24 or 40 contact hours of acceptable formal continuing education completed from January 1 through December 31, and
  
• 4 contact hours of acceptable professional ethics completed during every three year renewal period (which may count toward the annual total in the year taken).

• 40 hours of attest, audit, and/or accounting credits during each three-year renewal period if applicable based on work performed. (which may also count toward the annual CPE requirement for the year in which they
  

Continuing education hours completed in excess of annual requirements may not be carried forward to satisfy a future year. 

Annual CPE Requirements

CPAs in New York are required to complete CPE every year. However, New York CPA CPE requirements allow you to choose one of these two options: 

40-hour rule: 
40 hours of CPE in any combination of recognized subject areas 

24-hour rule: 
24 hours of CPE concentrated only in one recognized subject area

Subject-Matter CPE Requirements Based on Services Performed

In addition to these requirements, CPAs who supervise attest services or authorize an accountant’s report signature on financial statements on behalf of a firm must complete 40 hours of attest, audit, and/or accounting credits during each three-year renewal period. These hours may also count toward the annual CPE requirement for the year in which they were completed.

New York CPA Ethics Requirement

As part of New York CPA continuing education, NYSED requires 4 contact hours of acceptable professional ethics every three calendar years. These ethics credits may be counted toward your annual 24- or 40-hour requirement in the calendar year you complete the ethics course.

NYSED also clarifies key boundaries:

• The ethics course must focus on professional ethics (and NYSED will not accept behavioral ethics as a substitute).
  
• If New York is your principal place of business, only an ethics course approved by NYSED is acceptable. 

First Renewal / New Licensees

NYSED explains when newly licensed CPAs become subject to continuing education, and it differs depending on initial licensure date:

• Licensed before January 1, 2020: subject to CE beginning on January 1 immediately following the last day of the initial registration period; applies to the first full calendar year in the second registration period.
  
• Licensed on or after January 1, 2020: subject to CE on the January 1 within the initial registration period; applies to the first full calendar year in the first registration period.
  

NYSED provides examples on the Q&A page for both scenarios. 

New York CPA CPE Courses: What to Know

NYSED recognizes qualifying continuing education as acceptable formal continuing education completed through approved/recognized provider pathways.

Self-Study Continuing Education

Many New York CPAs complete qualifying CPE courses through self-study formats, including on-demand and audio-based education.

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 

CPE Providers and New York CPA Compliance

NYSED lists acceptable provider pathways for CPE, including:

• A CPE course from a NYS-registered CPE provider
• A CPE course from a NASBA-registered CPE provider
• A CPE course from a provider registered by the state board in the state where the course is taken

NYSED also maintains a listing of NYS-approved sponsors. 

New York State Education Department: Registration Renewal and Audit Readiness

You do not need to report annual compliance year-by-year, but during registration renewal you must affirm compliance for the calendar years in the registration period. You are responsible for maintaining comprehensive CPE records, including certificates of completion. NYSED conducts random audits, and failure to produce records can be grounds for discipline including suspension/revocation and/or fines. 

The New York State Education Department (“SED”) Office of the Professions (“OP”) for Public Accountancy is the sole authority on New York CPA license renewal and CPE compliance.