Public Accountancy
Mandatory Continuing Education
Frequently Asked Questions
Introduction – The Requirement
All licensed CPAs and PAs engaged in the practice of public accountancy in New York State are required to complete continuing education requirements. The mandatory CPE requirements become effective in a licensee’s second triennial registration period. CPE is not required during a licensee’s initial triennial registration period.
Information for CPE Providers
Who is eligible to become a New York State-registered CPE provider?
The New York State Education Department will register:
- A regionally accredited or Regents-approved University or Colleges or division thereof
- A widely recognized national or state accounting organization, a local chapter thereof, or an educational foundation thereof
- An accounting firm, partnership or professional corporation registered with the Department and presenting in-house programs
- A group of accounting firms, partnerships and/or professional corporations, each of which is registered with the Department and presenting programs offered within the group
- Another type of organization that provides satisfactory evidence that it has adequate resources and administrative procedures to conduct a formal continuing education program relevant to the practice of public accountancy
Can a CPE Provider that is not registered in New York State offer CPE to New York State CPAs?
New York State CPAs can take live CPE courses from a National Association of State Board for Public Accountancy (NASBA)-registered provider only if the course is offered outside of New York State. Self-study courses, regardless of physical location, and live courses in New York State must always be taken from a New York State-registered sponsor.
How does my firm or organization register as a New York State-approved CPE Provider?
You must complete the Application for Continuing Education Sponsor Agreement (PDF) and return it with the application fee to the State Board for Public Accountancy for review. The responsibilities of the registered CPE provider are outlined on the Form CPA 60 included in the application packet.
How long is the registration period for a CPE Provider?
A CPE Provider is registered for an initial 1 year period. Subsequent re-registrations periods are for 3 years.
