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 where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
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)).
- 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.
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.
See New York's CPA license renewal deadline →