The CPA requirements in New York are considered the “standard” following the 3Es: you need a 4-year degree and 150 credit hours of general higher education; passing of the CPA exam and 1 year of relevant experience.
The exception is that the requirements can be waived if you have 15 years of public accounting experience.
New York CPA Requirements
1. Education Requirements to Sit for the Exam
(a) Option 1 – Before Aug 2009 Rule
If you applied for licensure and completed their education prior to August 1, 2009. Please refer to NASBA’s NY page for details (look for Option 1)
(b) Option 2 – 120 Credit Hour Rule
120 credit hours of college level education
A course covering each of the following:
Cost or management accounting
Audit and attestation
Please note that 150 credit hours and additional coursework (i.e. Option 3) must be completed later when you apply for the license.
(c) Option 3– 150 Credit Hour Rule
Completed a registered 150 program approved by NYSED (see link under #5 useful information), OR
Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB, OR
Completed a bachelor’s or higher degree and a minimum of 150 semester hours in college level education to include the following:
33 credit hours in accounting to include each of Financial accounting, Cost accounting, Taxation, Audit and attestation,Accounting research, and
36 credit hours in general business.
Communications and Ethics and Responsibilities are required and may come from accounting or business.
(d) Option 4 – No Degree
Candidates may sit for exam with lesser or no degree if qualifying experience requirements (15 years of public accounting) are met.
The experience must be earned under direct supervision by a US CPA or a New York State Public Accountant (proof is strictly required).
The work should involve the application of US generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS), and contain substantial exposure to auditing and financial statement preparation.
Special 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.
2. Additional New York CPA Requirements for the License
For Option 2, you need to fulfill what is required in Option 3.
For Option 1, 3 and 4, no further additional requirements.
Relevant experience means public or non-public accounting experience supervised and verified by US CPA or a public accountant licensed in New York State *
Acceptable part-time (no less than 20 hours per week) experience will be considered on the basis of one week of experience for every two weeks worked.
If you go for:
Option 1: 2 years of relevant experience
Option 2 or 3: 1 year of relevant experience
Option 4: no further experience required
*Launched in Apr 2016* The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.
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. New York CPA Requirements on Residency & Age
US citizenship not required.
New York residency not required.
Minimum age: 21.
First-timers: $774 + application fee
5. Continuing Education
CPE is needed for license holders. Please click here for New York CPA CPE requirements.