N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-2.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2600-2.2 - Continuing professional education requirements

(a) CPE. For the calendar year immediately succeeding the date on which the department publishes a list of certified CPE providers and/or software or other media and subsequent calendar years, registered commercial tax return preparers shall be required to satisfy annual CPE requirements, to be completed on or before the end of the calendar year. Beginning commercial tax return preparers (with less than three years experience preparing New York State tax returns) shall complete 16 credit hours of CPE course work by the end of their first calendar year as a commercial tax return preparer or, if later, by the end of the first calendar year for which the department has certified CPE providers and/or software or other media through published forms, instructions or other guidance, and four credit hours annually thereafter. Experienced commercial tax return preparers (with more than three years' experience preparing New York State tax returns) shall complete four hours of accredited CPE annually.

(b) Limitations. The department may initially limit the requirements of this section to commercial tax return preparers who prepare income tax returns (commercial income tax return preparers) and subsequently impose the requirements on other tax return preparers.