New York CPA Requirements

New York State Requirements & Education Options

General Requirement

Applicants must be at least 21 years old.

Applicants must be of good moral character.

New York requires applicants for professional licensure to provide a Social Security Number.

An examination candidate who passes all sections of the CPA Exam must meet New York’s education, experience, and ethics requirements before applying for licensure.

Education Requirement

An applicant must complete at least 120 semester hours of college education or earn a bachelor’s degree from an accredited institution approved by the U.S. Department of Education. The education must include an accounting concentration or equivalent consisting of 33 semester hours of accounting coursework and 36 semester hours of general business courses.

Applicants must meet 1 of the following 2 options:

Option 1: Earn a bachelor’s degree or higher from an accredited institution and complete 150 semester hours of college education with an accounting concentration or equivalent, and complete 1 year of acceptable full-time accounting experience or the equivalent.

Option 2: Earn a bachelor’s degree or higher from an accredited institution and complete at least 120 semester hours of college education with an accounting concentration or equivalent, and complete 2 years of acceptable full-time accounting experience or the equivalent.

Legislative Update: New York Alternative Licensure Pathway

Effective Nov. 21, 2026, New York will adopt an alternative pathway to CPA licensure allowing candidates with 120 semester hours of education to qualify with 2 years of relevant accounting experience, while maintaining the traditional 150-semester-hour pathway with 1 year of experience. Applicants should review the New York State Education Department Office of the Professions for complete rule details and guidance. 

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.