New York CPA License Reinstatement: What a Lapsed License Costs
If your New York CPA license has already lapsed
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No flat fee -- a lapsed/reactivating CPA owes the normal triennial re-registration fee ($292 total: $242 registration incl. surcharge + $50 CE processing fee) PLUS a $10 late fee for each month of practice while unregistered (NYSED fee chart: 'Late Fees (Per Month of Uncertified Practice)'; N.Y. Educ. Law Sec6502(3)).
- At least 24 CPE hours To reactivate from inactive or not-registered status, at least 24 hours of acceptable CPE completed in the 12 months before returning to practice (8 NYCRR Sec70.9(b)(6)). The same paragraph then requires every re-entrant, whether or not they practiced while lapsed, to complete a pro rata share of the yearly CPE requirement for the option they select: half of that option's yearly hours for each full six-month period from the date of re-entry to the end of the current reporting year. More may be required if the licensee was practicing while lapsed.
What triggers lapsed status: Registration becomes 'Not registered' when a licensee doesn't file a triennial renewal application/fee by the start of the next registration period. A licensee resuming practice after a lapse may not practice without actual possession of a current registration certificate; a $10/month late fee attaches to any delayed registration.
Firms: This page covers the individual CPA license only. Firm permit or registration renewal for New York isn't tracked here yet, so confirm your firm's own date with the state board. The board's page for firms.
See New York's CPA license renewal deadline →