New York CPA License Reinstatement: What a Lapsed License Costs
If your New York CPA license has already lapsed
What it actually takes to get a lapsed New York CPA license back —
the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same
way every fact on this site is: a board page plus the codified rule itself, never a guess.
Verified
Reinstatement Fee
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-filing fee for each month registration was delayed (N.Y. Educ. Law Sec6502(3)).
Catch-Up CPE Required
- 24 CPE hours To reactivate from inactive or not-registered status, at least 24 hours of acceptable CPE completed in the 12 months immediately before filing to reactivate (8 NYCRR Sec70.9(b)(6)); more may be required if the licensee was practicing while lapsed.
Source of record
N.Y. Educ. Law Sec6502(3) (late-filing fee / lapse of registration); 8 NYCRR Sec70.9(b)(6) (24-hour CPE to reactivate); base fee set by Educ. Law Sec7404
read the rule →
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.
Last verified: 2026-07-25 · checked against the state's codified
statute or administrative rule, not just a board webpage — if we can't verify a date against
primary law, we say so instead of guessing (
see how we verify every
deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See New York's CPA license renewal deadline →
How many CPE hours does New York require? →
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