New York CPA CPE Requirements 2026 — Complete State Guide
New York CPAs must complete 40 CPE hours per year. This guide covers New York State Education Department CPE requirements for 2026, including professional ethics and acceptable formats.
New York CPAs are licensed by the New York State Education Department (NYSED) and must complete 40 CPE hours every calendar year to maintain their licence. New York's annual requirement (rather than multi-year) means consistent annual compliance is essential.
New York CPA CPE Requirements at a Glance
- Total hours: 40 CPE hours per calendar year
- Ethics: 4 hours of professional ethics CPE every 3 years
- New CPAs: 24 hours in the first year of licensure; 40 hours in subsequent years
New York Ethics CPE
New York requires 4 hours of professional ethics CPE every 3 years, not annually. The ethics content must cover the AICPA Code of Professional Conduct or NY-specific professional standards. This is a less frequent requirement than some other states but must not be overlooked.
Acceptable CPE Formats
New York accepts group programmes (live and internet-based) and self-study programmes. Self-study must include a final examination. Nano learning programmes may qualify if they meet CPE standards. University courses are also accepted (one credit = 15 CPE hours).
New York CPE Reporting
CPE runs on a calendar year basis (January 1 – December 31). You report your CPE at the time of triennial licence renewal. Keep annual records even though you only report every three years — NYSED audits require documentation for each year individually.
Record Keeping
New York requires CPE records to be kept for five years. Documentation should include the course name, provider, delivery method, date, content area, and CPE hours.
Frequently Asked Questions
I am a new CPA — what are my first-year requirements? New York licensees in their first year need 24 CPE hours, not 40. The full 40-hour annual requirement begins in year two.
Are there content area sub-requirements beyond ethics? Beyond the 4-hour ethics requirement every 3 years, New York does not mandate specific subject area minimums for most licensees.
Further Reading
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