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New York: CPA ethics CPE requirement
New York State Board for Public Accountancy (NYSED Office of the Professions) · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 3 year(s) |
|---|---|
| Cycle notes | 8 NYCRR 70.9: 4 contact hours of professional ethics in every 3 calendar years (may count toward the annual 24/40-hour requirement in the year taken). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Delivery notes | Self-study must be from a NYSED-registered or NASBA-registered sponsor and must be pre-tested to determine average completion time (70.9). Ethics: if the licensee's principal place of business is New York, or the licensee is licensed only in New York, only a NYSED-approved ethics course counts; licensees with an out-of-state principal place of business may use NASBA-sponsor ethics. |
| Accepts National Registry sponsors | No |
| Board course approval required | Yes |
| Separate sponsor registration | Yes |
| Minimum passing score | 70% |
| Notes | NASBA Registry status is enough for NY licensees whose principal place of business is elsewhere, but to sell a NY ethics course to NY-based CPAs the sponsor must hold a NYSED sponsor agreement ($300 application per 70.9) plus the Ethics Sponsor Agreement with a detailed course outline. Licensee record retention 5 years; sponsor documentation 5 years. |
| Sources |
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| Verified | 2026-09-09 (verified) |
Courses for New York
No course is available for this jurisdiction yet.