• CPA Ethics: 4 hours of NYSED approved ethics every 3 years
• Recognized Subject Areas include: Accounting, Auditing, Taxation, Advisory Services, Specialized Knowledge and Applications related to specialized industries. Ethics courses that include NY and AICPA rules.
• Supervisory Role at a Firm: 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 must complete at least 40 hours of continuing education in audit, accounting, and/or attest during the prior 3 calendar years or in the year service is performed

A maximum of 50% of the annual requirement can be earned from the methods below:

• Teaching or Instructing: An accepted CPE course or college/university course.
• Published Materials: Authoring an article published in a peer-reviewed journal, or publishing a book.

CPAs may renew online during the final 5 months of their registration period. To renew online, CPAs must know their 7 character PIN, will be required to affirm CPE compliance, and use a credit card to pay renewal fees.

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.