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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.

Verified 2026-09-12
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: 2026-09-12 · 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.