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State CPE - New York

New York CPA CPE Requirements   

BestCPE is a registered cpe provider for CPAs in the state of New York.  Our license number is 002023    

Below are some of the FAQs on continuing education from The New York State Board of Public Accountancy.

General Information
 

1.    Who is required to complete continuing education? 

Licensed CPAs and PAs, performing any accounting, tax, financial or management advisory work in New York State, including work performed in private industry, government agencies, public accounting firms, not-for-profits, or an academia employer, are required to meet the continuing professional education requirements. 
 
2.    When do newly licensed CPAs begin taking continuing education? 
 
Newly licensed NY State CPAs 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:
 

Initial Registration Period

Second Registration Period

Year MCE Required

1/1/2012 – 12/31/2014 1/1/2015 – 12/31/2017 Jan 1, 2015
6/1/2012 – 5/31/2015 6/1/2015 – 5/31/2018 Jan 1, 2016
12/1/2012 – 11/30/2015 12/1/2015 – 11/30/2018 Jan 1, 2016
1/1/2013 – 12/31/2015 1/1/2016 – 12/31/2018 Jan 1, 2016
 
3.    How many hours of CPE must be completed?
 
NY Certified Public Accountants are subject to the requirements in A and B
 
    A.    Either 24 or 40 contact hours of acceptable formal continuing education completed from January 1st through December 31st             of each calendar-year (24 if concentrated in one of the recognized subject areas or 40 if in any combination of recognized             subject areas); and
    B.    4 contact hours of acceptable professional ethics completed during every three calendar years. These 4 credits of ethics may             be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course.
 
4.    When and how do I report completion of my required continuing education?
 
You do not need to report your CPE compliance on an annual basis. However, on your registration renewal document, you are required to affirm your compliance during the most recently past registration period. 
 
Pursuant to Regulations of the Commissioner of Education, you are responsible for maintaining a record of all the CPE hours you complete. Your records must include the Certificates of Completion as issued by the CPE provider. The certificates must include the following information for each program for which you are claiming CPE credit: your name, the program title, the program sponsor's name, the program sponsor ID number, the subject area, the number of CPE credits awarded, the delivery method, and the program date and location. You must keep these certificates for at least 5 years and they must be made available to the Department upon request. 
 
Monthly, the State Board for Public Accountancy office conducts random audits of licensee CPE records. Failure to produce comprehensive records in a timely manner is grounds for disciplinary action including suspension or revocation of a license and/or fines. 
 
5.    I am licensed in New York State, but my registration is inactive. Do I need to complete continuing education before I can reactivate my registration and return to practice?
 
Yes. To reactivate your registration you will need to certify at a minimum that you completed 24 hours of acceptable CPE in the 12 month period immediately prior to the date you file to reactivate the registration. If you were practicing during the period while you were registered inactive, you may need to complete additional CPE. To return to practice contact the Board at This email address is being protected from spambots. You need JavaScript enabled to view it..
Mandatory Ethics Requirement
 
6.    Who is required to meet the mandatory ethics requirement? 
 
Any licensed CPA or PA who is subject to the Mandatory Continuing Education requirement (see Questions 1 and 3). Four (4) contact hours of acceptable professional ethics must be completed every three calendar years. These 4 credits of ethics may be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course.
          
Continuing Education Hours
 
7.    What is an hour of continuing education? 
 
An hour of continuing education credit is awarded for one contact hour of at least 50 minutes in duration. CPE providers inform participants of the recommended CPE credit for each particular program and provide formal completion certificates awarding the appropriate number of credits to each program attendee. 
 
8.    If I complete more hours of continuing education than are required in one year, can I use them toward the hours required in a subsequent year? 
 
No. Section 7409 of the State Education Law clearly states that the CPE requirement is to be met on an annual basis and that no credits may be transferred from one year to a subsequent year. CPE tracking and reporting runs on a standard January 1 - December 31 year.
 
Continuing Education Courses and Educational Activities – Acceptable Activities, Subject Areas and Providers
 
9.    What are acceptable continuing education activities? 
 
Acceptable continuing education activities include: 
  • Taking a CPE course from a NYS-registered CPE provider.  Click here for the listing of New York State-registered CPE providers. 
  • Taking a CPE course from a NASBA-registered CPE provider. Click here for the listing of the National Association of State Boards of Accountancy (NASBA) registered CPE providers.
  • Taking a CPE course from a CPE provider registered by the State Board for Accountancy in the state in which the course is taken.
The three methods below are only eligible to earn half your annual CPE requirement. Annually, the maximum CPE you can earn from the three methods below is 12 hours, if you are completing 24 contact hours in a single subject area; or 20 hours, if you are completing 40 contact hours in a combination of subject areas.
  • Preparing and teaching a formal CPE course offered by a NYS approved CPE provider, provided that you have not taught the course before. You can claim credit for teaching a course you have taught before only if you significantly revise the information and material you present. You can claim 1 hour of CPE credit for each hour of the actual presentation plus actual preparation time of up to 2 hours of preparation time for each one hour taught.
  • Preparing and teaching a credit-bearing course at a regionally or nationally accredited college or university provided that you have not taught the course before. You may claim credit for teaching a course you have taught before only if you significantly revise the information and material you present. The content area of the course must fall within the approved subject areas.  The amount of continuing education that will be awarded for teaching a course is 15 contact hours per semester or 10 contact hours per quarter.
  1. If you are completing 24 contact hours in a single subject area, then only 12 contact hours will be allowed.
  2. If you are completing 40 contact hours in a combination of subject areas, then 15 contact hours will be awarded for teaching one course. Additionally, under the combination in any subject area, you may be allowed an additional 5 contact hours, up to 20 contact hours maximum, if you teach more than one course per year.
  • Authoring an article published in a peer-refereed journal or publishing a book in one of the approved subject areas. CPE will be awarded based on article preparation time.
 
10.    What are the approved continuing education subject areas? 
 
The seven approved subject areas are specified in the State Education Law §7409(4). They are: 
 
  1. Accounting
    1. Fraud
    2. Internal Controls
    3. Risk Assessment
  2. Auditing
  3. Attestation
  4. Taxation
  5. Advisory Services
    1. Administrative Practice
    2. Behavioral Ethics
    3. Business Law
    4. Business Management & Organization
    5. Communications
    6. Computer Science
    7. Economics
    8. Finance
    9. Management Advisory Services
    10. Marketing: NOTE: Reviewed on a case-by-case basis. Promotional marketing is not accepted
    11. Personal Development
    12. Production
    13. Social Environment of Business
    14. Statistics
  6. Specialized Knowledge and Applications Related to Specialized Industries
    1. Personnel/HR
    2. Special Knowledge and Applications
  7. Professional Ethics
    1. Regulatory Ethics
    2. Ethics and Professional Conduct
    3. State specific ethics
 
In order to be eligible for CPE credit, regardless of the subject area, a course must contribute to the development or maintenance of professional knowledge. Credit will not be given for courses that focus on the marketing of professional services or improving the profitability of an accounting firm or practice.
 
 

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