New York

BOARD INFORMATION FOR REFERRALS:

New York State Board for Public Accountancy
State Education Department, Division of Professional Licensing
89 Washington Avenue
2nd Floor, East Mezzanine
Albany, NY 12234-1000
Phone: (518) 474-3817 ext. 160
Fax: (518) 474-6375
Web: www.op.nysed.gov/cpa.htm

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF NEW YORK? YES

New York Board of Accountancy program sponsor approval # 001043. In addition to the state sponsorship agreement we also are a member of NASBA and have issued credits in New York without any problems.

LICENSE RENEWAL INFORMATION:

• 40 hours per year of acceptable CPE in recognized areas of study OR 24 hours exclusively in accounting or auditing or taxation (concentration in one area) - please see the SPECIAL REQUIREMENTS RELATED TO CONCENTRATED STUDY section below for details.
• Personal Development courses are not accepted as CPE.
• 4 hours of ethics CPE every 3 years. Currently PES has a "foundations" ethics course available #4250: Ethics and Professional Conduct for New York CPAs: Foundation Course and a "taxation" ethics course #4550: Ethics and Professional Conduct for New York CPAs: Taxation Course. For details see the SPECIAL REQUIREMENTS RELATED TO THE ETHICS COURSE section below for details.

LICENSE EXPIRATION INFORMATION:

• Registrants must register triennially based on birth date.

CPE COMPLETION DUE BY:

• CPE must be completed annually by August 31st.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Accounting, Auditing, Taxation, Advisory Services, Specialized Knowledge and Applications related to specialized industries. Details of these areas are available in the CPE information booklet in the New York file.

UNACCEPTABLE AREAS OF STUDY:

In general, studies related to personal, as opposed to professional development of the practitioner or CPA firm. Also, study which relates to a practitioner's personal skills such as speaking, writing, leadership and managing people, marketing or organization would also be excluded.

SPECIAL REQUIREMENTS RELATED TO CONCETRATED STUDY:

To complete 24 hours of concentrated work the following applies:

• Taxation Only Concentration Courses Are: All PES tax courses are concentrated and okay to take as the specific tax concentration area.
• Accounting Only Concentration Courses Are: #5170, #5245, #5270, #5365 (only 10 hours are A&A), #5380, #5410, #5425, #5465, #5660, #5685, #5690, #5740, #5745 and #5750.
• Auditing Only Concentration Courses Are: #5065, #5120, #5145, #5150, #5405, #5695 and #5700.
• The Following Combination Accounting and Auditing Course Are Not Acceptable To Meet The Concentrated 24 Hour Requirement: #5085, #5140, #5235, #5385, #5390, #5415, #5430, #5495, #5555 and #5790.

SPECIAL REQUIREMENTS RELATED TO THE ETHICS COURSE:

This requirement can be somewhat confusing. It is explained below however additional questions can be directed to Donna Murray with the New York State Board for Public Accountancy at: (518) 474-3817 ext. 160

Below is a listing of what the CPA may take in order to fulfill their ethics requirement:

• a) If the CPA fulfills their annual CPE requirement by getting 24 hours of "concentrated study" and wants to fulfill their ethics requirement in that particular year they can either:
  • i) take a 4 hour "general" or "foundations" ethic course in addition to their 24 hours of concentrated study equaling a total of 28 hours earned that year or
  • ii) take a 4 hour "concentrated" ethics course in the same area of concentration that they completed their study in (tax, accounting, or auditing). Therefore they would take 20 hours of concentrated study plus 4 hours of concentrated ethics for a total of 24 hours that year.
• b) If the CPA fulfills their annual CPE requirement by getting 40 hours of "general study" and wants to fulfill their ethics requirements in that particular year they can either:
  • i) take a 4 hour "general" or "foundations" ethics course which is included in the 40 hours total. Therefore they would take 36 hours of general CPE plus the 4 hours of general/foundations ethics equaling the total 40 hours required or
  • ii) take a 4 hour "concentrated" ethics course which is included in the 40 hours total. Therefore they would take 36 hours of general CPE plus the 4 hours of concentrated ethics equaling the total 40 hours required.

Currently PES has a "foundations" ethics course available #4250: Ethics and Professional Conduct for New York CPAs: Foundation Course and a "taxation" ethics course #4550: Ethics and Professional Conduct for New York CPAs: Taxation Course.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/26/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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