New York CPA Exam Requirements 2026
A qualified candidate can use the New York route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
New York CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted Not Yet Effective: Chapter 530 adds a 120-hour bachelor's plus two-year experience route. Effective November 21, 2026.
Are you eligible for the CPA Exam in New York?
New York allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Meet the published good-moral-character requirement.
- Complete at least 120 semester hours.
Named coursework and accreditation
- Accounting: financial accounting and reporting.
- Accounting: cost or managerial accounting.
- Accounting: taxation.
- Accounting: auditing and attestation.
- Business: business and accounting communications.
- Business: ethics and professional responsibility.
- Business: accounting research.
Degree and curriculum must satisfy New York Education Department requirements.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | A degree is not required to sit; complete every published credit-hour and subject requirement by the applicable deadline. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No New York jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | Before August 1, 2027, New York's standard 120-to-sit route requires 120 semester hours and one course in each of four accounting content areas, but it does not impose a separate degree requirement or numeric accounting/business-hour total for exam admission. The 150-hour licensure curriculum has separate degree and hour distributions. Historic grandfather and 15-year experience routes remain subject to specific statutory conditions. |
| Accounting | Required; no separate numeric minimum | Required; no separate numeric minimum | Named subjects: financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation. |
| Business | Required; no separate numeric minimum | Required; no separate numeric minimum | Named subjects: business and accounting communications, ethics and professional responsibility, accounting research. |
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Allowed subject to the published conditions
- Internship credit: Allowed subject to the published conditions
New York eligibility gap planner
Enter your education and personal details to compare them with the published New York requirements. Nuanced course classifications still require an official evaluation.
Check 3 published eligibility gates
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How to apply for the CPA Exam in New York
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- NIES evaluation for foreign education.
Processing time
Approximately two to four weeks after the file is complete, subject to the current NASBA page.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your New York application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
New York application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
New York exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Follow the jurisdiction's exact rule and the expiration shown in your candidate account.
- Only one exam section may be selected per exam-section application.
- Candidates should apply only for a section they are ready to take within the next six months.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that New York participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
New York CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | 150 hours under the current rule; new routes take effect November 21, 2026 |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required; new routes take effect November 21, 2026 |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted Not Yet Effective: Chapter 530 adds a bachelor's degree or higher with at least 120 semester hours plus two years of relevant experience pathway. |
Enacted pathways that are not effective yet
Use the current rule until the effective date shown. These routes do not change today's exam-admission requirements.
Published licensure routes
Chapter 530 adds a bachelor's degree or higher with at least 120 semester hours plus two years of relevant experience pathway.
Takes effect: November 21, 2026
Pathway timing matters: Effective date: November 21, 2026. Existing licensing pathways remain controlling through November 20, 2026.
New York CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in New York?
New York currently lists 120 semester hours for exam eligibility. A degree is not required to sit, but every accounting, business, and personal requirement still applies.
Do I need 150 semester hours to sit in New York?
No. New York allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in New York to take the CPA Exam?
No New York jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in New York?
New York does not require a degree to sit. Every published credit-hour and subject requirement must still be complete by the application deadline unless the official instructions expressly provide otherwise.
How much does the CPA Exam application cost in New York?
The current known first-section total is $460.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do New York CPA Exam credits last?
New York provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for New York?
New York accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this New York page as your eligibility command center, then move into application timing and study-material research.
Official New York sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- New York CPA ExamNational Association of State Boards of Accountancy · NASBA
- Commissioner's Regulations Part 70 - Public AccountancyNew York State Education Department · Regulation
- Chapter 530 CPA Licensure Pathways and Practice PrivilegeNew York State Education Department · Official Legislation
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.