New York

Sponsor Number: #002021
 
Renewal Date: Triennial based on date of issuance (current) and birth month (prior to 1/1/1993) 
 
Reporting Period: 1/1 to 12/31 annually 
 
Required Hours: CPAs have the following options: Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas; Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area.

Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.
 
Ethics Required: Yes, 4 hours of professional ethics during the three calendar years preceding the license expiration date. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. For registered licensees who choose the 40 hour per calendar year option - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken. For registered licensees who choose the 24 hour calendar year requirement - the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration. Regulatory ethics taken in a licensee's principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement.
 
Subject Breakdown: Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during the three years immediately prior to the performance of such services. 
 
Credit Limits: The maximum credit for instructors & published articles/books is 50% of total hours. An author's work must be published in a peer-referenced journal or book dealing with relative topics approved by the department. 

Other State Policies: Self Study courses, regardless of physical location, must be sponsored by entities registered with the NY State Board or with NASBA.
 
Contact Info:
New York State Board for Public Accountancy, State Education Department
Division of Professional Licensing Services
89 Washington Avenue
Albany, New York 12234-1000
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: cpabd@mail.nysed.gov
Web address: http://www.op.nysed.gov/prof/cpa/