2010 New York Code
EDN - Education
Title 8 - THE PROFESSIONS
Article 149 - (7400 - 7410) PUBLIC ACCOUNTANCY
7409 - Mandatory continuing education.

§ 7409. Mandatory  continuing  education.  1. a. Each certified public
  accountant and public accountant  required  under  article  one  hundred
  thirty  of  this  title  to  register triennially with the department to
  practice in the state shall comply with the provisions of the  mandatory
  continuing  education requirements except as set forth in paragraphs (b)
  and (c) of this  subdivision.  Such  certified  public  accountants  and
  public accountants who do not satisfy the mandatory continuing education
  requirements  shall  not practice until they have met such requirements,
  they have paid  all  applicable  fees,  and  they  have  been  issued  a
  registration or conditional registration certificate.
    b. Certified public accountants and public accountants shall be exempt
  from  the  mandatory  continuing education requirement for the triennial
  registration  period  during  which  they  are  first  licensed  by  the
  department.  In  accordance with the intent of this section, adjustments
  to the mandatory continuing education requirement may be granted by  the
  department  for reasons of health certified by a physician, for extended
  active duty with armed forces of the United States, or  for  other  good
  cause acceptable to the department which may prevent compliance.
    c.  Certified  public accountants or public accountants not engaged in
  practice as defined in section seventy-four hundred one of this article,
  shall be exempt from the mandatory continuing education requirement upon
  the filing of a written statement with  the  department  declaring  such
  status pursuant to subdivision four of section sixty-five hundred two of
  this  title.  Any  certified  public accountant or public accountant who
  resumes practice during the triennial registration period  shall  notify
  the  department  prior  to  resuming  practice and shall pay the current
  mandatory  continuing  education  fee  and  shall  meet  such  mandatory
  continuing  education requirements as shall be prescribed by regulations
  of the commissioner.
    2. a. During each year of the triennial registration period  beginning
  September  first,  nineteen  hundred  ninety and ending September first,
  nineteen hundred ninety-three and each  registration  period  thereafter
  but  ending  on  the  period  that  ends  on  December thirty-first, two
  thousand ten, an applicant for registration shall have  the  option  of:
  (1)  completing  a  minimum  of forty contact hours of acceptable formal
  continuing education in recognized areas of study, or (2)  completing  a
  minimum  of  twenty-four  contact  hours of acceptable formal continuing
  education concentrated in any one of the following three subject  areas:
  auditing, accounting, or taxation.
    b. For applicants whose triennial registration date occurs on or after
  January  first, two thousand nine, for each calendar year beginning with
  the two thousand nine calendar year, an applicant for registration shall
  have the option of (1) completing a minimum of forty  contact  hours  of
  acceptable  formal  continuing  education  in  recognized areas of study
  pursuant to subdivision four  of  this  section,  or  (2)  completing  a
  minimum  of  twenty-four  contact  hours of acceptable formal continuing
  education concentrated in any one  of  the  recognized  areas  of  study
  pursuant  to  subdivision  four of this section; provided, however, that
  any continuing education contact hours earned between  September  first,
  two  thousand eight and December thirty-first, two thousand eight may be
  credited toward the minimum contact hours required for the calendar year
  beginning January first, two thousand nine.
    c. A certified public accountant or  public  accountant  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 a registration or conditional registration
  certificate  is issued as provided in subdivision three of this section.
  No hourly credits may be transferred from one year to a subsequent  year

except  as  provided  in paragraph b of this subdivision. The individual
  certified public accountant or public  accountant  shall  determine  the
  selection  of  courses or programs of study pursuant to subdivision four
  of this section.
    3.  The  department,  in  its  discretion,  may  issue  a  conditional
  registration to a certified public accountant or public  accountant  who
  fails  to  meet  the  continuing  education  requirements established in
  subdivision  two  of  this  section  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 certified public accountant or public accountant who is
  notified of the denial of registration for failure to  submit  evidence,
  satisfactory to the department, of required continuing education and who
  practices  public  accountancy without such registration, may be subject
  to disciplinary proceedings pursuant to section sixty-five  hundred  ten
  of this title.
    4.  As  used  in  subdivision  two of this section, "acceptable formal
  continuing education" shall  mean  formal  programs  of  learning  which
  contribute  to the growth in the professional knowledge and professional
  competence of the  licensee  which  meet  the  standards  prescribed  by
  regulations of the commissioner. Recognized areas of study shall include
  but  not be limited to: 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.  To  fulfill  the
  mandatory  continuing education requirement, programs must be taken from
  sponsors approved by the department, pursuant to the regulations of  the
  commissioner.
    5.  The  mandatory continuing education fee shall be determined by the
  regents, shall be payable on or before the first day of  each  triennial
  registration  period,  and  shall  be  paid in addition to the triennial
  registration fee required by section seventy-four hundred four  of  this
  article.