New York CPA Exam Requirements

New York CPA Exam requirements New York CPA exam requirements have become more stringent with the new 150 semester hour requirement kicked in effective August 1, 2009. That being said, you will need only 1 year of relevant working experience (instead of 2) with your more advanced education qualification. You can also waive all the education requirement if you have 15 years of public accounting experience (and able to trace all your supervisors to proof that!)

New York CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

  • Bachelor degree or above with 150 semester credit hours fulfilled
  • An accounting program either registered or accredited by the New York State Education Departmentas licensure-qualifying. This generally means:
    • 33 semester hour of accounting (advanced financial accounting, managerial accounting, US federal tax accounting, auditing, computer auditing)
    • 36 semester hours of general business electives (business statistics, commercial law, computer science, economics, finance)
    • The cirriculum must include the study of business / accounting communications, ethics and accounting research
    • There are also requirement of a minimum grade, e.g. you must have an average in the accounting subjects of “C” or better at undergraduate level, or “B” or better at the graduate level
  • Candidates may sit for exam with lesser or no degree if qualifying experience requirements (15 years of public accounting) are met.

International candidates: please note that you have to submit a “certification of Professional Education (Form 2)” completed by your school as part of the application process (click the link below for details) You can get the latest update on the New York CPA exam education requirements here. * please note: New York is no longer accepting 120 semester hours effective August 1 2009. 2. Additional Requirements To Get CPA License:Educational Requirements

  • 1 year of relevant experience, verified by an active CPA licensee.
  • If you get your NTS before August 1, 2009 and you only have 120 semester hours fulfilled, you’ll need to get 2 years of relevant experience.
  • The “relevant experience” could be either public or non-public accounting but a minimum of 75% of the experience must consist solely of auditing services.

Ethics Qualification

  • You do NOT need to take the CPA ethics exam administered by AICPA. The logic is that you have taken relevant courses in ethics as part of the educational requirements.

3. Residency & Age Requirements:

  • US citizenship not required
  • Colorado residency not required
  • Minimum age: 21

4. Fees:

  • First-timers: $823 (4 CPA exam fees) + $125 (initial application fee) = $948
  • Repeaters: exam fees + $55 to $100 repeat application fees

5. Other Useful Information:

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

  • Email: op4info@mail.nysed.gov, cpaes-ny@nasba.org
  • Phone: 518-474-3817 x160
  • Fax: 518-474-6375

Can’t Get Qualified In New York? Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam. With the recent Substantial Equivalency (CPA reciprocity) rule CPAs from most states can practice across the country.

Your Next Step

Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam.  You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!

* 1 semester = 1.5 quarters

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{ 25 comments }

George Parkinson

I am a senior citizen and would like to sit for the CPA exam I was never employed in this country as an accountant but I did work in an accounting firm in Jamaica, Kingston WI as an accountant.
My education is a BS degree in computer sience that is the type of work I was involve in working inthe USA. I also have a Royal Society of Arts Intermediate Stage 2 Diploma in Book-keeping and Accountancy from Bennett Colledge a English Colledge do you think that I can take the CPA exam. Your advice would be appreciated. Thank you.

Stephanie

Hi George,
Yes, you can get qualified to sit for the CPA exam but you might need to fulfill extra accounting courses to fulfill at least 120 semester hours. When did you work as an accountant in Jamaica? Also, do you know if you worked under a licensed CPA (US) at that time?

If it is hard for you to verify the previous accounting experience, then you can consider CO and IL where there are ways to get the CPA qualification without experience. But you’ll need to fullfill at least 150 semester units of education including a certain number of accounting and business courses.

So please think about whether you’d like to fulfill that; if so, you can click the link on the two states for more information.

Hope it helps!
stephanie

Feizhou

Hi Stephanie,
The “relevant experience” could be either public or non-public accounting but a minimum of 75% of the experience must consist solely of auditing services.
I was wondering do you know where I can find information about 75% auditing experience requirement? Since I don’t see it in the http://www.op.nysed.gov/prof/cpa/cpalic.htm?
I was just wondering if that is a must to do 75% of my work as an auditor?

Simo

Hello stephanie,
Is it possible to get a cpa certificate in new york? (not cpa license) because i might leave the US soon i would like to know if i passed the 4 parts without experience, is there anything i can use abroad to show that i m a cpa?

Stephanie

Hi Simo,
Sorry to reply late – I’ve been out of the country. Anyway… I don’t think it is possible nowadays to get only the cert in NY (i.e. not a two-tier state). Do you have to go through NY? Otherwise you can consider Illinois which remains to be two-tier state until July 1, 2012.

If you don’t get the license… you can show that you pass the CPA exam, but frankly it doesn’t mean much. Alternatively, you can try fulfilling the working requirements outside the US. But I understand it might be difficult to better to see if you can transfer your exam credits to IL. You should be able to do that if you have fulfilled the 150 credidt hour requireents. Stephanie

coco

Hi Stephanie,
I got bachelor degree in Accounting with 120 semester credit hours 10 years ago. I never worked for public accounting firm, but I always work for financial banks as Product Controller for 8 years. My managers are CPAs. Does my work experience qualified to get CPA license? Or do I still need to get Audit experience? Please advice. Thank.

Rich

Hi Stephanie,

I am applying for a NY CPA license. I met all of the requirements such as the 150 credit rule, 1 year experience, and so forth. I have also passed all 4 parts of the CPA exam. Upon passing my final section, will the scores ever expire?

Thanks,
Rich

Doremi

Hi Stephanie.
I dont got any bachelor degree. I am a existing student of ACCA on London. I completed ACCA part 1 and two subjects on part 2; which are business law & tax. Now i want to come on new york for sutdying CPA. Is it possible to get exemption for passing total 5 papers in ACCA? Just want your direction what should do. Thanks
Best regards.

Jesslyn

Hi Stephanie

I passed all CPA exams last year and want to know if the relevant experience is still a minimum 75% of the experience must consist solely of auditing services.

Thanks a lot!

Jesslyn

Maria

Hi,
I read the NY state requirements but I am still a little confused as to whether I can sit for the exam. I have MBA with a concentratin in Finance and have been employed as an internal auditor for 4 yrs however, this audit experience is for a private firm, so not public accounting. I am not sure if I need further accounting courses and/or if my work experience is good enough.

Please let me know you thoughts. thanks in advance for your help

Maria

Liberty Morris

Hi Stephanie,
Let me thank you for the wonderfull job you are doing at first..I use your site everyday. I am from India in which I have a 3 yr bachelors degree in Commerce and a 2 yr MBA in Finance & Marketing. I plan to follow the NY State Board. What I want to know is, after evaluation, will I be asked to do some pre-requisites? If so, would I not be able to appear for the CPA Exam this year?

Ashley

Hey, I am currently Level 2 ACCA Qualified. I would be migrating soon and now i’m interested in the CPA Qualification. Am I eligible to sit the CPA Examinations and would I obtain any exemptions? How do I go about this? I’m so confused.
Thank you! =)

Chris Tarnowsky

Hi Stephanie,

I am currently in my last semester of college. I have over 120 credits and will finish with the required 150 in a few weeks. I have registered for the exams through NASBA. Am I also required to send in the Licensure form and fees right now? Or do I wait to send in this form?

Thank you,
Chris tarnowsky

Irina

Hi Stephanie,

I am currently taking different parts of CPA and have 150 credits. I dont have public accounting experience and work for private company preparing financial statements. My manager is a CPA. I dont do any audit work right now, but previously was interning part time at the audit company for a year while going to school. Can i still get my lisence after i will pass all test and one year of experience in a private company (no audit work)?
Thank you,
Irina

KASHMIRA

Hi,
I am a member of the Institute of Chartered Accountants of India and also a 3 year coursen degree holder from Mumbai Iniversity with major in accountancy. Which state would be the best suitable one for me given my qualification.
I am a resident of NYS . CPA license would add to my resume.

samjhana

hi Stephanie,
thanks for your help you provided all these days.

sana

hi Stephanie,
i am an undergraduate. i have just finished my high school. in my country we dont have to graduate in order to give cpa exam. we have this separate program for cpa exam. but i want to pursue my cpa course in newyork. so do i have need to have my bachelor degree in accounting to join the exam or there is the provision of separate program like in my country?

Sam

Hi Stephanie,

I passed the CPA exam in 2009 before the NTS. As such, I am still required to obtain 2 years of relevant work experience. Is my understanding correct? Is there a timeframe in which I must obtain that experience? Will my scores expire? If so, is there anything I can do to prevent expiration (e.g. CPE)?

Miae

Dear Stephanie,

I have a bachelor degree with 140 semester credit hours and plan to major in MS accounting soon. I majored in French language and didn’t take any business subject in my undergraduate. Among the 150 credit hours required by NY state, how many credit hours need to be taken for required subjects (if any) so that I can be eligible for the CPA license?
Thanks a lot!

Suji

Hi,
I am a member of the Institute of Chartered Accountants of India and also done a 3 year Bachelor Degree course from Bangalore university with major in accountancy. I am a resident of NYS. i want to do cpa certificate. Will i be eligible for any semester credit as i m already member in ICAI.

Nelly

Hi,
I can’t find this information anywhere, would greatly appreciate if anyone could help. I have a bachelors degree in economics from abroad and a masters degree in accounting from New York school. Do I still need Form 2 to be submitted to the NY State Department of Education, if I have my foreign diploma evaluated by one the approved evaluation agencies, i.e WES, or Josef Silny? It is not clear from the NYS CPA Candidate Handbook whether I need either one or both.

Yan

Hi Stephanie,
How strict is the 75% audit experience rule?

Eswar

Hi Stephanie,
I am an international student in US doing my M.S. in Software Engineering on F1 status. I am from India and I have my Bachelor’s and Master’s in Accounting and Finance from India. What is the procedure for me to enroll for New York CPA ? To whom should i send my transcripts and certificates to know my eligibility to enroll for CPA ? If so, can you send me the address ?

Stephanie

Hi Rania,
For general steps to become a CPA for international candidates, please check out this page here:
http://ipassthecpaexam.com/cpa-application-for-international-students/

Hope it helps!
Stephanie

Stephanie

Dear all,
I am now directing all the questions to my Facebook page to easier administration (i.e. faster response!) Hope it will work better for all of us.

Thanks,
Stephanie