New York CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
40 hrs/year (or 24 concentrated)
Annual minimum
Annual - 40 or 24 each year
Ethics requirement
4 hrs every 3 calendar years
Issued by
New York State Board of Accountancy
New York is unusual: it is an annual requirement, not a multi-year total. Each calendar year you complete either 40 contact hours across any recognized subject areas, or 24 contact hours concentrated in a single area. On top of that sits a 4-hour ethics requirement on a three-year clock.
CPAs call this CPE (continuing professional education) - or mandatory continuing education in New York's own terms, not CE. Here is the full picture in plain English.
The base requirement: 40 hours a year, or 24 concentrated
The New York State Education Department (NYSED), through the State Board for Public Accountancy, requires every active CPA to complete formal CPE each calendar year (January 1 to December 31). You may complete 40 contact hours spread across any of the recognized subject areas, or 24 contact hours concentrated in a single recognized area such as accounting, auditing, attestation, taxation, advisory services, or specialized industry knowledge.
Ethics and the rules around it
- 4 contact hours of professional ethics are required every three calendar years.
- Those ethics hours count toward your 40 or 24 in the year you actually complete the course.
- If your principal place of business is in New York, the ethics course must be New York State-approved.
- Credits cannot carry over between calendar years - each year stands on its own.
- Keep completion certificates for at least five years; NYSED runs monthly random audits.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
CPE is measured on the calendar year, so each year's hours must be done by December 31. Your triennial registration renewal is separate from the annual CPE clock; on renewal you affirm compliance for the calendar years that ended in the most recent registration period.
How CredTally keeps this on autopilot
- Track each calendar year's hours against the 40-hour spread or the 24-hour concentration target, whichever you are pursuing.
- A dedicated ethics bucket on its own three-year clock, shown separately from your annual hours.
- Store every completion certificate with its course, so a NYSED audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before each December 31 deadline.
Frequently asked questions
How many CPE hours does New York require each year?
40 contact hours across recognized subject areas, or 24 if concentrated in a single recognized area, every calendar year.
How much ethics CPE do I need?
4 contact hours of professional ethics every three calendar years, which count toward your annual total the year you take them.
Can I carry over extra hours to next year?
No. New York does not allow carryover between calendar years.
Is the requirement annual or multi-year?
The CPE hours are annual (per calendar year). Only the ethics requirement runs on a three-year cycle.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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