New York CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for New York? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering New York, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all New York CPA requirements.

Please note that obtaining a CPA license in NY may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.


CPA Exam Requirements in New York

Education

  • Bachelor’s degree is required.
  • 120 semester hours is required to sit for the CPA exam.
  • Must meet 1 of 3 semester hour options. See full education requirements on the New York Board of Accountancy website.

View Other New York Education Requirements.

New York State Requirements & Education Options

Option 1 (120 licensure requirement): If you applied for licensure and completed their education prior to August 1, 2009, you must meet one of the following:

Completed a registered 120 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form)

Or

Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews education,)

Or

Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas:
24 semester hours in accounting to include each of the following:

  • Financial accounting
  • Cost accounting
  • Taxation
  • Audit and attestation
  • 21 semester hours in business and accounting
  • 6 semester hours (or 4 semester hours at the graduate level) in business law,
  • 6 semester hours in finance,
  • 3 semester hours in statistics, and
  • 6 semester hours in economics.

Option 2 (120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

120 semester hours of college level education;

  • A course covering each of the following:
  • Financial accounting
  • Cost or management accounting
  • Taxation
  • Audit and attestation

Option 3 (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:

Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form),

Or

Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education),

Or

Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:

33 semester (49.5 quarter) hours in accounting to include each of the following:

  • Financial accounting,
  • Cost accounting,
  • Taxation,
  • Audit and attestation,
  • Accounting research, and
  • 36 semester (54 quarter) hours in general business

Residency

US citizenship is not required.
New York residency is not required.

Age

Minimum age:
21 Years Old

Find CPA Test Centers

Visit prometric.com to find a CPA test center in New York near you.


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Exam Fees:
Initial Application Fee: $150.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $983.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
New York State Board of Public Accountancy
Email: cpabd@mail.nysed.gov
Phone: 518-474-3817
Address:

State Education Department, Division of Professional Licensing
89 Washington Ave, 2nd Floor
Albany, NY 12234

CPA License Requirements in New York

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in New York can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the New York State Board of Accountancy for complete licensing information.


Links and Resources:

Learn about CPA Exam Requirements in other states: