NY Educ L § 7409 (2021)
2021 New York Laws EDN - Education Title 8 - The Professions Article 149 - 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.  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.