New York CPA CPE Requirements

How to reach the regulator directly.

New York State Education Department
Office of the Professions
State Board for Public Accountancy
State Education Building
89 Washington Avenue, 2nd Floor
Albany, NY 12234-1000

Tel: (518) 474-3817, Ext. 160
Fax: (518) 474-6375

Email: cpabd@mail.nysed.gov

The regulator's own published rules and related resources.

Office of the Professions - New York State Education Department - Public Accountancy

The total continuing education hours required.

Either 40 or 24 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

For each calendar year, licensees shall have the option of:

1. completing a minimum of forty contact hours of acceptable formal continuing education in the following recognized areas of study:
• accounting,
• attest,
• auditing,
• taxation,
• advisory services,
• specialized knowledge and applications related to specialized industries, and
• such other areas appropriately related to the practice of accounting as may be acceptable to the Department; or
2. completing a minimum of twenty-four contact hours of acceptable formal continuing education concentrated in any one of the following recognized areas of study:
• accounting,
• auditing,
• taxation,
• attest (for triennial registration periods ending on or after January 1, 2009),
• advisory services (for triennial registration periods ending on or after January 1, 2009),
• specialized knowledge and applications related to specialized industries (for triennial registration periods ending on or after January 1, 2009), and
• such other areas appropriately related to the practice of accounting as may be acceptable to the Department (for triennial registration periods ending on or after January 1, 2009).

Prior to January 1, 2009: For licensees whose triennial registration period ends prior to January 1, 2009, for each calendar year, licensees completing the twenty-four contact hours of acceptable formal continuing education concentrated, are only permitted to be focused in any one of the following three subject areas:

• auditing,
• accounting, or
• taxation.

Effective January 1, 2009: Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during either

• the three calendar years prior to the performance of such services, or
• the calendar year in which such service is performed.

Ethics:

Effective July 15, 2011: For each registration ending on or after January 1, 2012, a registered licensee who is subject to the continuing education requirement shall be required to complete at least four contact hours in professional ethics during the prior three calendar year period.

• Note from CeriFi: January 3, 2012: CeriFi has received the following understanding from the NY Board: NY licensees should look at the last time they took ethics, and make sure that it is taken again if it has been more than 3 years since last taken. The NY Board also noted that anyone renewing in 2012 will be granted leniency in meeting this requirement. Any questions, please contact the NY Board directly.

During each triennial registration period ending on or before December 31, 2011, a registered licensee who is subject to the continuing education requirement shall be required to complete at least four contact hours in professional ethics.

• For registered licensees who complete the calendar year contact hour requirement by completing a minimum of 40 contact hours, the four contact hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.
• For registered licensees who complete the calendar year contact hour requirement by completing a minimum of twenty-four concentrated hours, the four contact hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.

Ethics includes coursework which will increase the accountant's knowledge of ethical standards for the profession. Coursework will focus on New York State Education Law, Rules of the Board of Regents and Regulations of the Commissioner of Education. The foundation course will cover topics including introduction to ethic concepts, the psychology of moral development, judgement and values, the sociology of professions, virtue and the role of rules of ethics, public expectations of CPA's responsibilities, and ethical dilemmas. The role of the Board of Regents and the State Education Department, highlighting New York State law, rules, and regulations, including a comparison and contrast to AICPA and New York State Society of CPAs ethics rules, and enforcement of rules on ethics will also be covered.

Ethics coursework in the specific fields will be acceptable and should include updates on New York State and AICPA ethics rules, ethical guidance in the specialty practice, information on recent litigation related to ethical concerns or issues in the area of specialization, and discussion of case studies in the field relating to ethical issues.

The Board's guidelines require that all ethics courses, regardless of level, cover fundamental AICPA and NYS ethics rules and regulations. If you are taking any New York State-specific ethics course then the course provider must be registered with the New York State Education Department to deliver NYS ethics CPE.

To be acceptable, the ethics course must focus on professional ethics. New York State will not accept behavioral ethics as a substitute for professional ethics.

• Note from CeriFi: October 2018: Related to ethics courses: CeriFi has confirmed with the NY Board that if the ethics course is NOT a NY Board approved Ethics course, but is an ethics course from either a NY Board sponsor or a NASBA Registry sponsor and the sponsor lists the course’s field of study as “Ethics” ("Regulatory" or "Behavioral") then it will be applied to “Advisory Services.” This new clarification means that a “regulatory ethics” course from a NY Board sponsor or NASBA sponsor can be counted as “Advisory Services” in NY; provided that the course is NOT specific to another state or jurisdiction. Regulatory ethics courses which are specific to another state or jurisdiction are not counted for CPE in NY (refer to bullet below).
• Note from CeriFi: April 6, 2011 / Updated April 15, 2015: CeriFi has confirmed with the NY Board that: (1) New York State will not accept "behavioral ethics" as a substitute for professional ethics. "Behavioral ethics" will be categorized in the "Advisory Services" subject area. (2) other state regulatory ethics courses will not qualify as CPE toward any NY subject area, unless the licensee is a NY CPA who is also licensed in another state and whose principal place of business is in that other state, who then takes that state's approved ethics course. In such case, those credits will be acceptable to satisfy the CPA's New York ethics requirement (refer to "Requirements for Non-residents" below for additional guidance).

How the reporting cycle is structured.

Licenses are issued for a triennial registration period, but with annual, calendar year-based CPE requirements.

Effective January 1, 2009: Any acceptable continuing professional education credits earned between September 1, 2008 and December 31, 2009 may be credited toward the minimum contact hours required for the calendar year beginning January 1, 2009 and ending December 31, 2009.

When a reporting cycle begins.

Effective January 1, 2009: January 1.

Prior to January 1, 2009: September 1.

How completed credits are reported to the regulator.

To qualify for renewal of registration, each licensee subject to the continuing education requirement shall certify on the registration application whether the minimum number of hours of education has been completed. A licensee who has not satisfied the mandatory continuing education requirements shall not be issued a triennial registration certificate by the Department and shall not practice unless and until the continuing education requirement has been met, satisfactory to the Department, and a registration certificate has been issued or until a conditional registration certificate is issued.

Each licensee shall maintain a record of completed continuing education hours which includes:

• the title of the program,
• the number of credits awarded for the program,
• the sponsor's name and New York State sponsor number [if applicable; refer to "Acceptable Providers" below] and
• the date and location of the program.

Documents supporting these records shall be retained by the licensee for not less than five years from completion of a course(s), and be available for review by the Department in the administration of the continuing education program.

Acceptable Providers: Acceptable continuing education activities include:

• Taking a CPE course from a NYS-registered CPE provider.
• Effective April 15, 2015: Taking a CPE course from a NASBA-registered CPE provider.
• Taking a CPE course from a CPE provider registered by the State Board for Accountancy in the state in which the course is taken.
• Note: Any provider offering the NY Ethics course is still required to maintain a Continuing Education Sponsor Agreement with NY.

The renewal or reporting deadline.

IMPORTANT NOTE: December 5, 2012: The following FAQ was taken from then NYS Office of the Professions Website:

I am unable to complete my continuing education requirements on time due to the storm. Will I be allowed extra time to complete these courses? The Office of the Professions will allow professional licensees impacted by Superstorm Sandy additional time to complete required continuing education requirements, if necessary. Licensees whose registration renewal is due in November or December, and who are unable to complete required coursework due to the storm, will have until February 1, 2013 to meet their requirements. Licensees who have lost completion certificates due to the storm should make reasonable efforts to replace lost documents and additional time may be granted during an audit to allow for document retrieval. Should you have questions, please contact the board office for your profession.

• Note from CeriFi: If you are a NY licensee to whom the above FAQ applies, you can add an extension to your NY status report by clicking on the “Extension” link in the left navigation panel.

Reporting Date:

Last day of the triennial registration period (second and subsequent triennial registrations are changed to the end of the month prior to the birth month).

NOTE: July 1, 2010: CeriFi has confirmed with the NY Board that triennial registration periods for licensees with a date of licensure (DOL) after 1/1/2000 are calculated as follows:

• First registration period: BEGINS on DOL and ENDS on the last day of the month preceding the month of the DOL, 3 years later. This period runs from the DOL until the anniversary of licensure 3 years later, but is then backed up to the first of that month. So this period could be a full 3 years (if you were licensed on the first of the month) or shy of 3 years by almost a month (if you were licensed on the last day of a month). [Almost 3 years]
• Second registration period: BEGINS on the first day of the month of DOL (3 years after DOL) and ENDS on the last day of the month preceding the licensee's birth month. If the month of DOL is equal to the birth month, the end of the second registration period is backed up another 12 months. [Between 24 - 35 months]
• Third (and beyond) registration period(s): BEGINS on the first day of the licensee's birth month and ENDS on the last day of the month preceding the licensee's birth month, 3 years later. [Full 3 years]

There may be exceptions to the method described above. The authoritative statement of your triennial registration periods is the Registration Renewal Document sent you by the NY State Education Department, Professional Licensing Services.

Effective January 1, 2009: Regardless of reporting date, the CPE requirement must be fulfilled each calendar year beginning January 1, 2009. (Refer to "Breakdown of Specific Requirements" above.)

Prior to January 1, 2009: Regardless of reporting date, the CPE requirement must be fulfilled each year ending August 31.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

A licensee who has not satisfied the mandatory continuing education requirements shall not be issued a triennial registration certificate by the Department and shall not practice unless and until the continuing education requirement has been met, satisfactory to the Department, and a registration certificate has been issued or until a conditional registration certificate is issued (see below).

The Department, in its discretion, may issue a conditional registration to a licensee who fails to meet the continuing education requirements but who agrees to make up any deficiencies and take any additional education which the Department may require. The fee for such a conditional registration shall be the same as, and in addition to, the fee for the triennial registration. The duration of such conditional registration shall be determined by the Department.

Any licensee who is notified of the denial of registration for failure to submit evidence, satisfactory to the Department, of completion of required continuing education and who practices without such registration may be subject to disciplinary proceedings.

Reduced or prorated requirements for a first renewal.

Licensed January 1, 2020 or Later: Newly licensed NY State CPAs who were licensed on or after January 1, 2020 become subject to the continuing education requirements on the January 1st within their initial registration period. The requirements apply to the first full calendar-year in their first registration period.

• Note: January 11, 2011: CeriFi has confirmed with the NY Board that new licensees who supervise attest or compilation services or sign or authorize someone to sign the accountant's report on financial statements on behalf of a firm are not exempt from the requirement of 40 contact hours of CPE in audit, accounting, and/or attest to be completed during either the three calendar years prior to the performance of such services, or the calendar year in which such service is performed.

Licensed Prior to January 1, 2020: New licensees shall be exempt from mandatory continuing education requirements for the triennial registration period in which they are first licensed by the Department. A new licensee shall become subject to the mandatory continuing education requirements on the first January 1 that falls in his or her second registration period. The requirements apply to the first full calendar-year in their second registration period.

Rules for professionals licensed elsewhere.

An individual who is licensed in multiple jurisdictions and whose principal place of business is outside of New York can meet New York's ethics requirement by taking 4 CPE credits of ethics specific to the primary state of practice within every registration period. An individual who is licensed solely in New York must take a New York State specific ethics course.

• NOTE: October 26, 2012: CeriFi has received the following additional guidance from the NY Board: If you are licensed in multiple states you may meet the ethics requirement by completing EITHER 4 credits of NYS professional ethics course work OR 4 credits of professional ethics course work that meets the ethics requirement in one of the other states in which you are licensed and conduct a substantial portion of your practice.

If you take a non-New York State-specific ethics course, then the provider must be approved to provide ethics by the Board of Accountancy of the jurisdiction in which the course is given.

Who may be excused from all or part of this requirement.

Effective January 1, 2009: There is no longer an exemption from mandatory continuing education for individuals employed in private industry, government and academia.

Licensees who are not engaged in the practice of public accountancy as defined in Education Law section 7401 and who have filed a written statement with the Department declaring such status shall be exempt from the mandatory continuing education requirement.

Adjustments to the mandatory continuing education requirement may be made by the Department for good cause acceptable to the Department which prevents compliance with all or part of the requirement.

• Good cause shall include personal illness certified by a physician, military service and extreme hardship which makes it impossible to comply with the requirement in a timely manner.
• Good cause shall not include family or business commitments, except for unforeseen serious family problems occurring during the last six months of the calendar year.

Licensure by endorsement.

Endorsement of licenses of other states. A license to practice certified public accountancy issued by another state of the United States may be endorsed by the Department for practice in New York State if the applicant:

1. is either:
   1. licensed by a state that has significantly comparable licensure standards to New York. For purposes of this section, states that have significantly comparable licensure standards shall mean those states that are recognized by a national professional accounting organization acceptable to the Department as having licensure requirements for certified public accountants that are significantly comparable to New York State; or
   2. licensed by a state that has not been recognized as having significantly comparable licensure standards to New York, provided that the Department has determined that the applicant has completed licensure requirements significantly comparable to the licensure requirements for certified public accountants in New York State; and
2. presents satisfactory evidence to the State Board of at least four years of professional experience in the practice of public accountancy following initial licensure and within the 10 years immediately preceding application for licensure by endorsement;
3. received acceptable grades on a professional competency examination acceptable to the State Board; and
4. submits a completed application, on a form prescribed by the Department, which shall include, but need not be limited to, the following information:
   1. certification by the applicant of good moral character;
   2. verification of the applicant's licensure status in his/her initial state of licensure and, if different, verification of the applicant's licensure status in the state of the applicant's principal place of business;
   3. verification by the applicant of the location of his or her principal place of business;
   4. certification by the applicant that he or she has completed the continuing education requirements of the state where the applicant's principal place of business is located in the year prior to submission of the application form; and
   5. certification of satisfactory completion of the required education and professional experience in the practice of public accountancy, as required in paragraphs (1) and (2) of this subdivision.

Endorsement of foreign licenses.

A certified public accountancy license, or its foreign equivalent, that is issued by a foreign country in which licensure or registration is regulated by an authority responsible for the regulation of the practice of public accountancy in such foreign jurisdiction and acceptable to the Board of Regents, may be accepted by the Department for licensure in New York State if the applicant:

1. 1. presents satisfactory evidence of a license in certified public accountancy, or its foreign equivalent, from a foreign jurisdiction that is recognized by the Department or a national professional accounting organization acceptable to the Department, as having significantly comparable licensure standards to New York; or
   2. presents satisfactory evidence of a license in certified public accountancy, or its foreign equivalent, from a foreign jurisdiction that has not been recognized as having significantly comparable licensure standards to New York, provided that the Department has determined that the applicant has completed licensure requirements significantly comparable to the licensure requirements for certified public accountants in New York State;
2. presents satisfactory evidence to the State Board of at least four years of professional experience in the practice of public accountancy following initial licensure and within the 10 years immediately preceding application for licensure by endorsement;
3. received acceptable grades on a professional competency examination acceptable to the State Board; and
4. submits a completed application, on a form prescribed by the Department, which shall include, but not be limited to:
   1. certification by the applicant of good moral character;
   2. verification of the applicant's licensure status in his/her initial country of licensure and if different, verification of the applicant's licensure status in the state of the applicant's principal place of business;
   3. verification of acceptable grades on a professional competency examination acceptable to the State Board;
   4. certification of completion of the required education for licensure as a certified public accountant; and
   5. certification of completion of four years of satisfactory professional experience in public accountancy, as required in paragraph (2) of this subdivision.

Prior to January 1, 2009: Licensees whose practice is restricted to services provided for an employer other than a licensee, partnership, professional service corporation, or other entity authorized to practice public accountancy, and who have filed a statement with the department declaring such status are exempt from the continuing education requirement.

Prior to January 1, 2009: Licensees reentering public practice shall notify the department and shall document 24 hours of continuing education completed in the 12-month period prior to return to public practice. Following reentry, the licensee shall complete a pro rata portion of the mandated yearly requirement (i.e., the 40- or 24-hour requirement) on the basis of one-half of the number of hours required under the option selected for each full six-month period from the date of reentry to the end of the current reporting year.

Returning to Practice:

Effective January 1, 2009: All licensees resuming practice during the triennial registration period or re-registering from an inactive status (except as noted in the following paragraph), shall notify the Department and shall document 24 hours of continuing education completed in the 12-month period prior to return to public practice. Following reentry into the practice, the licensee shall complete a pro rata portion of the mandated yearly requirement for the option selected (i.e., the 40- or 24-hour requirement) on the basis of one-half of the number of hours required under the option selected for each full six-month period from the date of reentry to the end of the current reporting year.

Effective January 1, 2009: Any licensee who is not registered and submits an application to reactivate his or her registration between February 1, 2009 and July 31, 2010 shall not be required to document 24 hours of continuing education completed in the 12 month-period prior to his or her return to practice. Such a licensee shall register with the Department and complete the annual continuing education requirements (i.e., the 40- or 24-hour requirement) for the calendar year in which he or she re-registers and in each subsequent calendar year.

Whether unused credits can apply to the next period.

No hourly credits may be transferred from one year to a subsequent year.

→ CE Tracking calculates carryover for you

Rule changes the regulator has proposed but not yet finalized.

Ethics:

No Change to Ethics CPE in January 2020 | By: Ruth Singleton | The Trusted Professional (The Newspaper of the NY Society of CPAs) | November 4, 2019

The changes to ethics continuing professional education (CPE) that the New York State Board for Public Accountancy approved of in October 2018 will not go into effect in January 2020. That’s because the New York State Board of Regents has not yet approved of regulations to implement these changes. Even if the Board of Regents were to approve of the regulations at its December meeting, there would not be enough time for CPE providers to prepare for the change.

• Click here for more information. (http://www.nysscpa.org/news/publications/the-trusted-professional/ethics)

Ethics CPE Regulatory Changes Set to Take Effect in 2020 | By: Ruth Singleton | The Trusted Professional (The Newspaper of the NY Society of CPAs) | December 14, 2018

While acknowledging that the NYSSCPA is opposed to the changes, the New York State Board for Public Accountancy has approved regulatory language implementing new ethics continuing professional education (CPE) requirements. New York-licensed CPAs will be required to complete two credits of ethics CPE every year, rather than the current four credits every three years. In addition, two out of six credits every three years will have to include a New York state-approved ethics course, while the other four can be in a variety of ethics topics, including behavioral ethics. The changes will apply to registrations ending on or after Jan. 2, 2020, but because of a delay in new regulations going before the Board of Regents for approval, there is a possibility that the changes will go into effect later than that.

Ethics CPE Regs Unchanged for 2018 By: Ruth Singleton | The Trusted Professional (The Newspaper of the NY Society of CPAs) | February 21, 2018

New York state’s ethics continuing professional education (CPE) requirement will remain unchanged for the 2018 year because the State Board for Public Accountancy did not submit for approval proposed rule changes to the Board of Regents in 2017.

State Education Department Proposes Changes to Annual Professional Ethics CPE Requirement | By: Ruth Singleton | The Trusted Professional (The Newspaper of the NY Society of CPAs) | August 8, 2017

Beginning in 2018, New York-licensed CPAs will be required to earn six CPE credits in ethics every three years, up from the current four-credit requirement, if the New York State Board of Regents approves the measure this fall.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Requirements for New Licensees:

Licensed January 1, 2020 or Later: Newly licensed NY State CPAs who were licensed on or after January 1, 2020 become subject to the continuing education requirements on the January 1st within their initial registration period. The requirements apply to the first full calendar-year in their first registration period.

• Refer to the section 'Requirements for New Licensees' above for examples.

Breakdown of Specific Requirements:

• Note from CeriFi: October 2018: Related to ethics courses: CeriFi has confirmed with the NY Board that if the ethics course is NOT a NY Board approved Ethics course, but is an ethics course from either a NY Board sponsor or a NASBA Registry sponsor and the sponsor lists the course’s field of study as “Ethics” ("Regulatory" or "Behavioral") then it will be applied to “Advisory Services.” This new clarification means that a “regulatory ethics” course from a NY Board sponsor or NASBA sponsor can be counted as “Advisory Services” in NY; provided that the course is NOT specific to another state or jurisdiction. Regulatory ethics courses which are specific to another state or jurisdiction are not counted for CPE in NY (refer to bullet below).

General Characteristics of Accredited Education / Methods of Approval of CE Activities:

Effective April 15, 2015: The NY Board has decided that Continuing Education Providers approved by the National Registry of CPE Sponsors of NASBA are acceptable for NY CPAs. Continuing Education Providers are only required to register in NY if they are not on the National Registry of CPE Sponsors of NASBA or if the firm provides the NY Ethics Course. Any provider offering the NY Ethics course is still required to maintain a Continuing Education Sponsor Agreement with NY.

Breakdown of Specific Requirements:

Effective July 15, 2011: Ethics: For each registration ending on or after January 1, 2012, a registered licensee who is subject to the continuing education requirement shall be required to complete at least four contact hours in professional ethics during the prior three calendar year period.

Reporting Date:

NOTE: July 1, 2010: CeriFi has confirmed with the NY Board that triennial registration periods for licensees with a date of licensure (DOL) after 1/1/2000 are calculated as follows:

• First registration period: BEGINS on DOL and ENDS on the last day of the month preceding the month of the DOL, 3 years later. This period runs from the DOL until the anniversary of licensure 3 years later, but is then backed up to the first of that month. So this period could be a full 3 years (if you were licensed on the first of the month) or shy of 3 years by almost a month (if you were licensed on the last day of a month). [Almost 3 years]
• Second registration period: BEGINS on the first day of the month of DOL (3 years after DOL) and ENDS on the last day of the month preceding the licensee's birth month. If the month of DOL is equal to the birth month, the end of the second registration period is backed up another 12 months. [Between 24 - 35 months]
• Third (and beyond) registration period(s): BEGINS on the first day of the licensee's birth month and ENDS on the last day of the month preceding the licensee's birth month, 3 years later. [Full 3 years]

There may be exceptions to the method described above. The authoritative statement of your triennial registration periods is the Registration Renewal Document sent you by the NY State Education Department, Professional Licensing Services.

Breakdown of Specific Requirements:
Effective January 1, 2009: For each calendar year, licensees opting for the twenty-four contact hours of acceptable formal continuing education, may focus in the following recognized areas of study:

• attest (for triennial registration periods ending on or after January 1, 2009),
• advisory services (for triennial registration periods ending on or after January 1, 2009),
• specialized knowledge and applications related to specialized industries (for triennial registration periods ending on or after January 1, 2009), and
• such other areas appropriately related to the practice of accounting as may be acceptable to the Department (for triennial registration periods ending on or after January 1, 2009).

Effective January 1, 2009: Any licensee who supervises attest or compilation services or signs or authorizes someone to sign the accountant's report on financial statements on behalf of a firm shall be required to complete at least 40 contact hours of continuing education in audit, accounting, and/or attest during either

• the three calendar years prior to the performance of such services, or
• the calendar year in which such service is performed.

Cycling Period:
Effective January 1, 2009: Any acceptable continuing professional education credits earned between September 1, 2008 and December 31, 2009 may be credited toward the minimum contact hours required for the calendar year beginning January 1, 2009 and ending December 31, 2009.

Start Date:
Effective January 1, 2009: January 1.

Reporting Date:
Effective January 1, 2009: Regardless of reporting date, the CPE requirement must be fulfilled each calendar year beginning January 1, 2009 (refer to "Breakdown of Specific Requirements" above).

Exemptions:
Effective January 1, 2009: There is no longer an exemption from mandatory continuing education for individuals employed in private industry, government and academia.

Effective January 1, 2009: All licensees resuming practice during the triennial registration period or re-registering from an inactive status (except as noted in the following paragraph), shall notify the Department and shall document 24 hours of continuing education completed in the 12-month period prior to return to public practice. Following reentry into the practice, the licensee shall complete a pro rata portion of the mandated yearly requirement for the option selected (i.e., the 40- or 24-hour requirement) on the basis of one-half of the number of hours required under the option selected for each full six-month period from the date of reentry to the end of the current reporting year.

Effective January 1, 2009: Any licensee who is not registered and submits an application to reactivate his or her registration between February 1, 2009 and July 31, 2010 shall not be required to document 24 hours of continuing education completed in the 12 month-period prior to his or her return to practice. Such a licensee shall register with the Department and complete the annual continuing education requirements (i.e., the 40- or 24-hour requirement) for the calendar year in which he or she re-registers and in each subsequent calendar year.

General Characteristics of Accredited Education:
Effective January 1, 2009: Professional ethics and such other areas related to the practice of accounting as may be acceptable to the Department shall be included in the recognized continuing education areas of study.

Credit for Teaching and Repeat Credit:
Effective January 1, 2009: Teaching a credit bearing course at a regionally accredited college or university is permitted, provided that the instruction is in the approved subjects (refer to "Breakdown of Specific Requirements"), and further provided that such teaching shall not be accepted if the licensee has taught the course on more than one occasion without presenting new or substantially revised material.

Effective January 1, 2009: The amount of continuing education that will be awarded for teaching a course is 15 contact hours per semester or 10 contact hours per quarter credit hours. The number of contact hours allowed for teaching and publishing by any licensee shall not exceed one-half of the total number of hours of continuing education claimed during a licensee's triennial registration period.

Credit for Self-Study Education:
Effective January 1, 2009: Permitted, provided the program:

• contributes to growth in the professional knowledge and professional competence of the licensee;
• is conducted by sponsors approved by the Department; and
• is in the approved subjects only.

Effective January 1, 2009: The sponsor shall award credit on the basis of one credit per contact hour of the average pre-tested completion time.

General Characteristics of Accredited Education:
Effective January 4, 2004: Contact hours in half hour increments, equal to 25 minutes, shall be permitted after the first continuing education credit has been earned in a given program.

Standards of Approval of CE Activity:
Effective January 4, 2004: Sponsors shall inform participants in advance of the program's learning objectives, prerequisites, level of knowledge, content, specific field of study, advance preparation, teaching method, recommended CPE credit, sponsor identification number, and relevant administrative policies.