New York CPA Requirements

As a major cog in the U.S. economic engine, New York offers many opportunities to certified public accountants (CPAs). New York is a top-paying destination for accountants, and some Big Four accounting firms have been increasing their early-career compensation packages to address the state's ongoing shortage of accounting talent.

New York's best accounting schools can help you meet the state's educational requirements for CPAs. You will also need relevant professional experience and must pass the challenging Uniform CPA Examination.

Prepare for the road ahead by learning about New York CPA requirements in this helpful guide.

Education Requirements for Becoming a CPA in New York

All states require CPA exam and licensure candidates to meet education requirements. These vary by state, and many apply separate standards for examinees and first-time license-seekers.

For instance, New York allows candidates to sit for the CPA exam with 120 semester credits but usually requires 150 credits for a CPA license. You will, therefore, need to complete 30 additional credits through standalone coursework, a graduate certificate program, or a master's program.

You can also expedite the process with an accelerated bachelor's-to-master's in accounting.

The details below specifically cover New York CPA requirements. Use this information if you plan to sit for the CPA exam and pursue initial licensure in New York.

Concentrations, Courses, and Credits

The most direct path to New York CPA licensure requires 150 semester credits or the equivalent. Those credits must include 33 semester credits in accounting (including upper-division or graduate coursework) and 36 semester credits in business.

Additional details apply but differ depending on when you seek initial licensure. New York is in the process of updating its 150-credit pathway and will phase out the current standards on Aug. 1, 2027.

Here, we explain the differences:

Source: New York State Education Department Office of the Professions

New York also has a 120-credit licensure pathway, but you need to have completed your qualifying education or initial licensure before Aug. 2009. As of Aug. 1, 2027, this option will no longer be available. If you qualify and would like to learn more, consult the Office of the Professions.

New York Experience Requirements

You need at least one year of full-time work experience or the part-time equivalent to meet New York CPA requirements for initial licensure.

Full-time experience must cover at least 35 hours, five days per week. Part-time experience qualifies if you work at least 20 hours per week, with two part-time weeks equaling one full-time week. If you hold part-time status but work 35 hours or more in a given week, it will count as one full-time week.

You must document any relevant experience on Form 1: Application for Licensure. Your direct supervisor for all the experience you accrue must hold a valid CPA license and use Form 4B to verify your work. Note that your supervisor must also work at the organization where you performed your qualifying work.

New York does not accept experience gained as a board member, consultant, contractor, or through any other third-party relationship. Furthermore, all eligible work experience must include at least one of the following duties:

• Accounting
• Attestation or compilation
• Financial, management, or taxation advisory or consultant services

If you qualify for New York's grandparented 120-credit licensure pathway, you need two years of full-time experience or the equivalent instead of one year. New York also accepts 15 years of professional accounting experience as a substitute for the state's education requirements.

CPA Exam Requirements

Every CPA candidate must pass the four-part CPA exam. While the exam content is always the same, the standards you must meet to take the exam vary among states. The following section covers what to do to meet New York's exam requirements.

Eligibility to Take the Exam

If you did not apply for an initial CPA license before Aug. 1, 2009, you can sit for the CPA exam in New York by meeting the following educational requirements:

• 120 semester credits or the equivalent
• At least one course in financial accounting, cost or management accounting, auditing and attestation, and taxation

You can also apply to sit for the exam as a 150-credit candidate. In this case, you must:

• Complete 150 semester credits through licensure-track programs listed in the Inventory of Registered Programs, or:
• Hold an AACSB-accredited master's degree in accounting, or:
• Hold a bachelor's degree or higher with at least 36 general business credits and 33 semester credits in accounting, with accounting coursework in each of financial accounting, cost accounting, taxation, auditing and attestation, and accounting research

You must undergo an academic evaluation if you were educated outside the United States. If you apply as a 150-credit candidate, the New York State Education Department will conduct the review. If you apply as a 120-credit candidate, CPA Examination Services will evaluate your coursework.

New York does not specify age, Social Security number (SSN), citizenship, or state residency requirements to sit for the CPA exam.

Applying for and Scheduling the Exam

You can apply to take the CPA exam through the National Association of State Boards of Accountancy (NASBA). When you apply, NASBA reviews your credentials to ensure they meet New York's eligibility standards.

Materials you must supply to NASBA include:

• Academic transcripts from all schools that appear on your application form
• Inventory of Registered Programs confirmation form, if applicable
• International education evaluation results, if applicable

The educational institution(s) you attended must forward your academic transcripts directly to NASBA on your behalf.

As of March 2025, the following fees apply:

• $93 education evaluation fee
• $355.64 application fee per section

The CPA exam comprises four sections, and you must apply to each section individually. You can also sit for each exam section individually and in any order, though you must specify your subject choice for the exam's Discipline section when you apply.

After NASBA reviews your application and confirms your eligibility, you will receive a digital Notice to Schedule (NTS). Next, use your NTS to schedule a date and time for each exam section. An NTS applies to each specific section, and NASBA issues only one notice at a time.

You have 30 months to pass all four CPA exam sections, which begins when you receive your first passing score. If any scores expire, you must retake any affected sections until you pass all four within a 30-month window.

After Passing the Exam

Your CPA exam scores do not expire in New York if you pass all four sections within the 30-month window. You also have unlimited time to meet the educational and experience requirements for initial licensure in New York.

Depending on your situation, you may need to submit up to four forms for your initial New York CPA license. These four forms are available through the New York State Education Department's Office of the Professions. As of March 2025, a $427 fee applies for your application and initial license registration.

To obtain your initial license, you must be at least 21 years old and meet New York's good moral character requirements as specified in Part 29 of the state's Rules of the Board of Regents.

You can verify your license to an employer or client through the Office of the Professions.

Maintaining Licensure

You must renew your New York CPA license every three years. The Office of the Professions hosts an online license renewal portal. Like other states, New York maintains continuing professional education (CPE) requirements for licensed CPAs. The state's CPE requirements include:

• At least four contact hours covering professional ethics, and:
• At least 40 hours per year in any combination of subject areas recognized by the Office of the Professions, or:
• At least 24 hours of concentrated study in one recognized subject area

The seven officially recognized subject areas are accounting, auditing, attestation, advisory services, taxation, professional ethics, and specialized industry knowledge. The Office of the Professions provides additional information, including detailed breakdowns of acceptable content in each area.

You do not need to submit any specific CPE documentation when renewing your license. However, you must affirm your compliance with CPE guidelines when you renew, and all New York CPAs are subject to random CPE audits. You must maintain records of your CPE for at least five years.

If you hold an ownership stake in an accounting sole proprietorship, limited partnership, or limited liability partnership, you do not strictly need a New York CPA license. However, at least one of the owner-shareholders in accounting-related limited liability companies and corporations must hold a CPA license from the state.

All firms that use "CPA" or any variation in their official names must be fully owned by licensed certified public accountants.

Questions About New York CPA Requirements