New York CPA CPE requirements

 

After you get your CPA license, you have to maintain by renewing it regularly and reporting a minimum number of hours of continuing professional education (CPE). We’re breaking down the New York CPA CPE requirements to help you stay compliant and share some courses that will help you build valuable skills.

New York 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 
    • Four (4) hours of ethics CPE during every three-year renewal period 
  • 24-hour rule
    • 24 hours of CPE concentrated only in one recognized subject area 
    • Four (4) hours of ethics CPE during every three-year renewal period 

For example, you could choose to take 24 hours of CPE in auditing, or you could take 10 hours in auditing, 10 in tax, 10 in accounting, and 10 in advisory services. 

Recognized subject areas include:

  • Accounting 
  • Advisory services
  • Attest
  • Specialized knowledge 
  • Auditing
  • Applications related to specialized industries 
  • Taxation
 

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.

Renewing your New York CPA license  

All CPAs must meet their New York CPA CPE requirements by December 31st each year. License renewal is required every three years according to the date that your license was issued. 

Meeting your New York CPA CPE requirements with Becker  

With over 700 on-demand courses and an annual calendar of over 1,000 live webcasts, plus weekly podcasts, Becker has the courses you need to meet your CPE requirements and learn new skills or build on existing knowledge.   

New York ethics CPE  

Becker offers board-approved ethics courses to help CPAs complete their credits. Consider this New York ethics CPE course to meet your four-hour requirement:   

Accounting & Auditing CPE courses

Fraud in Your Practice
$49.00
This course will be an overview of: Various types of fraud to watch for Fraud in financial statements—the why and the how Fraud in relation to tax returns The importance of internal controls in preventing fraud Auditor's liability for fraud
Accounting and Reporting for Contributions, Including Gifts in Kind
$79.00
This course will be an overview of: •    Accounting and reporting for non-exchange contributions •    Special accounting, reporting, and disclosure requirements for a various types of nonfinancial gifts, including free or reduced rent, digital assets, and more •    Answers to frequently asked questions in applying U.S. GAAP requirements WE RECOMMEND USING GOOGLE CHROME
COSO Internal Control Framework
$49.00
This course will be an overview of: The COSO Internal Control Framework, which has been considered the most widely accepted internal control framework in the world since its initial publication in 1992

Tax CPE for New York CPAs

Introduction to Preparing New York Income Tax Returns for Businesses
$69.00
This course will be an overview of: The New York economy and income tax structure Calculating New York taxable income using federal income and applicable state adjustments The New York State apportionment factor How to accurately prepare New York tax forms for both corporate and pass-through entities The New York pass-through entity tax election How to use New York State tax instructions to accurately prepare a business tax return The filing requirements for different entities and which forms to use when filing a business income tax return in New York
IRS Enforcement Update Q1 and Q2 2025
$59.00

This course is co-branded content between Becker and the Tax Rep Network. 


This course will be an overview of: 

  • IRS initiatives
  • IRS activity
  • Relevant case law


WE RECOMMEND USING GOOGLE CHROME

Entity Specific Tax Update 2025
$129.00
This course will be an overview of:  New and proposed IRS authority (regulations, rulings, announcements) and court cases relating to corporations, partnerships, S corporations, and limited liability companies (LLCs)   New and proposed legislation relating to business entities Compliance issues and other considerations related to business entities WE RECOMMEND USING GOOGLE CHROME

Non-technical CPE 

Non-technical CPE refers to courses that build soft skills or supporting skills a CPA can use, like communication, leadership, management, or professional development.  

10 Habits of highly successful careers
$49.00
This course will be an overview of: Habits you can work on to advance in your career. Tasks you should be working on. Questions you should ask yourself in taking ownership for your career. When to ask others for help to ensure you are getting the guidance and advice you need.
Sexual Harassment: Creating a Safe and Positive Workplace (NY Employee Focused)
$59.00
This course will be an overview of: Title VII of the Civil Rights Act of 1964, the New York State Human Rights Law, the New York City Human Rights Law, and case law principles concerning the prohibition and prevention of workplace discrimination, sexual harassment, and retaliation. The different types of workplace discrimination and harassment in New York State and City. Employees’ rights and employers’ responsibilities. Strategies for preventing workplace discrimination and harassment. Note: New York State and New York City requires employers to provide employees with sexual harassment prevention training fulfilling set requirements. This course covers all New York State and New York City requirements with the exception of the employer/employee interactive portion. New York employers should be prepared to address questions raised by employees including those specific to their industry, questions about the organization's reporting process and questions about how hypothetical cases would be handled, including discussions regarding any internal compliant process available to employees to address sexual harassment claims. WE RECOMMEND USING GOOGLE CHROME.
Managing a Virtual Team
$79.00
This course will be an overview of: Research on high-performing virtual teams Situations, behaviors and techniques that enhance or deter a virtual team's performance The challenges of the remote team members Virtual meetings that engage the whole virtual team to produce successful results      

Tips to meet your New York CPE requirements  

Completing your CPE requirements does require time and investment, but these tips can remove the stress and help you make the most of your learning.   

Find CPE that suits your schedule  

Finding the time to sit down and complete CPE courses can be very difficult for CPAs with plenty on their plate both professionally and personally. If you can relate, consider choosing on-demand CPE courses. They allow you to watch and learn whenever it’s convenient for you.   

CPE podcasts are another great option for busy professionals. You can listen anytime, anywhere, on Becker’s website, Apple podcasts, or Spotify. To earn CPE credits, just log in to your Becker LMS platform and take a short quiz about the conversation you heard. So, you can complete CPE during a long commute, while you’re sitting in a waiting room, or as you finish up cooking dinner!     

Keep up with your progress  

Whether you choose the 40-hour or 24-hour requirement option, it can be difficult to keep track of which credits you’ve completed and what you still need to complete. Using Becker’s CPE Compliance Tracker makes it easy to manage the credits you’ve earned and what you have left to complete all in one place. You can even upload the credits you’ve completed on other platforms and browse recommendations for additional courses that meet your requirements.   

Block out time each month  

Don’t wait until December to start earning your CPE credits. It’s important to pace yourself so that you have time to plan the courses that interest you and make the most of your learning. We recommend setting aside three to four hours per month for CPE if you are completing the 24-hour requirement, and four to six hours each month if you are completing the 40-hour requirement. This will prevent rushing at the end of the year and give you a cushion in case an unexpected circumstance puts you behind schedule. 

Consider what you want to learn   

Meeting your CPE requirements can be a fantastic opportunity to advance your career in the subjects that most interest you. CPE courses can teach you specialized skillsets and more niche knowledge, equipping you to shift your career path or focus it in a new direction. 

Find the specialization that inspires you and access CPE courses that build your career!  

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