New York CPA Exam & License Requirements [2024]

Learn The 7 Simple Steps to Qualifying To Become A Licensed CPA in New York:

If you would like a more detailed checklist to make this process even easier, please download your Free CPA Exam Application Checklist PDF below:

New York Requirements Overview:

New York's (NY) CPA exam requirements are very specific relating to accounting and business courses that are required to be taken prior to sitting for the exam. With 3 different option available for you to choose you can dictate when you can sit for the exam and when you want to become licensed.

I would recommend option 2 as it is the most similar to the majority of other states and allows you to get licensed.

Follow each caption below to ensure that you are qualified to sit for the exam.

Disclosure: Please note that I do my best to keep these requirements up to date but seeing as there are more than 50 states and nations with individual requirements it is difficult for me to keep up with them all. Please verify each requirement with your state board of accountancy to ensure 100% accuracy! 

 

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Education Requirements

What are the education requirements in New York?

150 Hours Requirement

NY requires 150 hours or graduate degree to become licensed but there is an option to sit with only 120 credit hours. Refer below for more detail.

NOTE: State Board allows courses offered by community colleges/2-year universities in taxation BUT NOT in auditing, attestation, and advanced accounting. For further clarification, please visit NYSED’s website

Accounting Course Requirements

In NY there are three primary options at your disposal to sit for the exam:

Option 1: 120 credit hour rules
- You must obtain 120 credit hours from an accredited college
- Must take a course covering Financial accounting, Cost or management accounting, Tax, and Audit and attestation
- Still need 150 hours to become licensed

Option 2: 150 credit hour rule
- Complete a registered 150 hour program that is approved by NYSED, OR
- Complete a masters degree with a major in accounting from a AACSB accredited school, OR
- Complete a bachelor's or higher degree with a minimum of 150 credit hours. Course load must include:
--- 33 credit hours in accounting
--- 36 hours in general business courses
--- Note that Communications and Ethics are required courses 

Option 3 - No Degree
- Candidate may sit for the exam with lesser or no degree if qualifying experience requirement of 15 years of public accounting is met.
- Your experience must be earned under direct supervision by a US CPA or NY state public accountant
- Experience requires involving GAAP and GAAS and exposure to auditing and FS preparation 

Business Course Requirements

Refer above to the specific business course requirements for NY

Business Law Requirements

Refer above to the specific business course requirements for NY

Ethics Exam

You are NOT required to take AICPA Ethics Exam

Age & Residency Requirements

What are the age and residency requirements in New York?

US Citizenship Requirement

You are NOT Required for New York to be US Citizen to sit for the CPA exam 

Residency Requirement

New York does NOT require you to be a resident, employee, OR have an office in the state for you to take the CPA exam.   

Minimum Age to Sit for the CPA Exam

New York requires the applicant to be at least 21 prior to sitting for the CPA exam 

New York CPA Exam Fees

How much does it cost to take the CPA exam in New York?

New York has fairly standard exam fee rates. If you need to re-take a part there is a varying re-application fee that you will have to pay.

Initial Application Fee:	$126
Audit:	$195.35
Financial:	$195.35
Regulation:	$176.25
Business:	$176.25
Total:	$869.20
Special Fees:	Re-exam registration fee (varying amounts based on number of parts)

Already Passed The CPA Exam in New York? Here Are The CPA License Requirements

To become licensed in NY it requires:

Education: 
Complete Option 3 or 4 from above to qualify

Work Experience: 
- For Option 1 & 2 you are required to obtain 1 year of relevant experience with 150 credit hours
-Option 3 you do not need any additional experience

New York State Board Contact Info

New York State Board for Public Accountancy
State Education Department,
Division of Professional Licensing Services
89 Washington Avenue, 2nd Fl.
East Mezzanine
Albany, NY 12234-1000

Web: http://www.op.nysed.gov/prof/cpa/
Phone: 518-474-3817 Ext. 160
Fax: 518-474-6375
Email: op4info@mail.nysed.gov
Email: cpaes-ny@nasba.org

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What's Next?

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