New York CPA Requirements 2017 (Rules on Exam and Licensing)

New York CPA Exam requirements 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:
    • Financial accounting
    • Cost or management accounting
    • Taxation
    • 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

Education

  • For Option 2, you need to fulfill what is required in Option 3.
  • For Option 1, 3 and 4, no further additional requirements.

Experience

  • 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.

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. New York CPA Requirements on Residency & Age

  • US citizenship not required.
  • New York residency not required.
  • Minimum age: 21.

4. Fees

  • First-timers: $774 + application fee

5. Continuing Education

CPE is needed for license holders. Please click here for New York CPA CPE requirements.

6. Other Useful Information

7. Contact

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

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

What if the NY CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • George Parkinson says:

    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 says:

      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 says:

    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 says:

    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 says:

      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 says:

    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 says:

    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

  • How To Become A CPA In New York – CPA Exam Requirements | Blog Business Accounting says:

    […] you would like to learn about the details of each step, please go to this New York CPA Exam Requirements page where I elaborate each step and provide links for your reference. You may also want to check […]

  • Doremi says:

    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 says:

    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 says:

    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 says:

    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 says:

    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 says:

    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 says:

    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 says:

    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 says:

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

  • sana says:

    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 says:

    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 says:

    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 says:

    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 says:

    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 says:

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

  • Eswar says:

    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 says:

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

    Hope it helps!
    Stephanie

  • Stephanie says:

    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

  • DEREK says:

    Hi Stephani,
    Do I need to take a business writing class or can I take any non-business writing or public speaking course instead (I’m in NY)?

    • Stephanie Ng says:

      Hi Derek, are you taking this to fulfill the communication course requirement or for your personal development? It is best to double check with the course provider and make sure it can fulfill that. They should know. Regards, Stephanie

  • Laxmi. A says:

    Hi Stephanie,

    First of all, thank you for a wonderful detailed website which is honestly a real support for any candidate wanting to do CPA.

    I have a query, will be really great to get your inputs here. I’m an international candidate and have got my credentials evaluated with NASBA. They have recommended for choosing California, Alaska or Oregon considering my evaluations. However, I stay in NY and i have only 90 Credits for NY Vs 120 Credits required. What i would like to understand is :

    1. Can i apply for California board and later transfer my CPA exam certificate to NY board after i complete 120 hours credit.?

    2. How do i ensure that the course i opt for allows me additional credits and is not considered as a repeat? (I’m an B’com Candidate from India+a CA)

    Hoping to hear from you

    • Stephanie Ng says:

      Hi Laxmi, thanks for your note. The one thing you need to check is whether you have a SSN. For California, they can take an exam without SSN but can’t get a license without it. If this is the case, I would rather check out Alaska or Oregon. For NY, 90 credit hours is definitely not qualified, as for transferring, if you get a full CA (or other) license it should be fine. But in order to get the full license you do need to fulfill the experience requirement first.

      NY is stricter in terms of how you can use the CPA title. If you are in NY in public accounting, you do need a NY license. If you are in corporate, probably ok without transferring your license to NY. I know it’s all very confusing, but hope it helps! Stephanie

  • AP says:

    Can one appear for CPA exam in any of the US states even if I want to get license for New York?
    Or is it mandatory for one to appear in New York for the exam?

  • DEREK says:

    Hi Stephanie,
    Thank you for your website and support. Would an Advanced Statistics course (MA217 – listed as a math course) count towards the business requirements for the CPA exam (I plan to take the exam in NY). Thank you. Derek

    • Stephanie Ng says:

      Hi Derek, my apologies but I am not too sure… it’s best to check directly with the New York State board. Stephanie

  • Rich says:

    I am an accounting professor at a 2 year community college. I’ve been working in this role for over 13 years. What options are there for academics like myself and the CPA licensure for the experience requirement? I’m in a tough position because my teaching position is my full time job and I am unable to meet the one-year work/experience requirement for New York state. Are there any options there for my situation?

    • Stephanie Ng says:

      Hi Rich, yes there are state boards that recognize academia as relevant experience. I just can’t recall which one, but there are quite a few. Maye you can check out my summary pages as I tend to list it out: https://ipassthecpaexam.com/cpa-exam-requirements/

      Might need to click through each state one by one… Good luck! Regards, Stephanie

      • Rich says:

        Thanks for the reply and help Stephanie! Looking up New York State’s experience requirement, it looks like I don’t have a lot of options there. I must complete at least 35 hours a week (5 days a week) actual work experience under a licensed CPA for a full year (I meet the 150 credit hour requirement) in order to get licensure. Given that my job as a full-time professor takes up most of my time, it looks like I’m stuck for now. I will continue to look into this to see if there are any options there. Thanks again for your help and feedback on this!

        • Stephanie Ng says:

          Sure Rich. If you are interested in getting an out-of-state license, you can always check out the rules of other states. I figure you don’t need this in a hurry so take you time to explore. Just come back if I can be helpful, Stephanie

  • Kei says:

    I am a CPA from the Philippines, and worked for 4yrs, can I take CPA exam in New York and what are the requirements? Thank you

  • Echo says:

    For the Communications and Ethics and Responsibilities course requirement of NY, are there any online short course or I have to take university courses for this? Thanks

  • ANUJ says:

    hi
    i done my b.com + m.com + C.A in 2011.now i am a FCA in india.I want to done CPA exam switch to canada. Please give step by step procedure to crack CPA .We will thankful to u.

    Regards
    Anuj

  • Debbie says:

    Hello.

    I am a graduate of Bachelor in Science in Business Administration major in Accounting from the Philippines 2 decades ago. I worked in different institutions for almost 10 years under accounting department. Unfortunately, after I left the Philippines and migrated here in the US (New York State), I never had the chance to apply nor work in any institutions or companies involving accounting. But now, I want to practice my profession in accounting and want to take the CPA exam here in NY since I am living here. Can you help me with the proper steps I should be taking in order to reach my goal of sitting in the examination room? Thank you so much.

  • Leonardo says:

    Hello!

    I’m a temporary NY visitor (I hold a L1 Visa – work) and would like to apply for the CPA certification.

    Since I’m a non-Resident, is Toefl certification required?

    Thank you!

  • Faraz says:

    Hello,

    I am a member of the Chartered Professional Accountants of Ontario (CPA Ontario – Canada) with the designation CPA, CA. I understand there is some mutual recognition agreement between AICPA and CPA Canada. I would appreciate if someone could guide me on the steps to obtain CPA designation in NY state.

  • Nutan says:

    Hello;

    I have completed my BA in Accounting and Economics. I have worked for a Non-Profit company for two years as an General Ledger Accountant. I am currently a stay home mom and I am thinking of taking the CPA review course and then sit for the exam. However, I am still unsure if I am qualified to sit for the exam. I do not want to take the review course and then later finds out that I cannot sit for the exam. Can you please advice me on what I should do? Thanks

  • Stephanie Nwa says:

    Hello Stephanie,

    I just came across your video which is very informative thank you so much for that you are very helpful.
    I graduated as an accountant in one of the CUNY colleges in NYC since 2005, with 124 credit courses.
    I started my career as a Jr. Portfolio Accountant in a Real Estate company for 5 years, I did consulting in Healthcare Institution as an AP Specialist, my most recent job was in Banking as an AP Accountant for about 3years, which I lost as a result of company massive downsize mid last 2016 after my return from maternity leave. since then, I am not able to find a job, every company seems to be requiring CPA or CMA and so forth.
    I am now trying to consider that route. I guess my question is:
    1. Will I need to go back to school for master in Accounting? my research shows that Master in accounting is not as lucrative anymore.

    2. Since I been out of school for 12years does my B.S still qualify for the CPA?
    3. What do you think about the CMA?

    4. What other Master programs other than Accounting do you think can still qualify to sit for the CPA.

    Any insight will be highly appreciated.

    Thank you

    Stephanie

  • Shubhneet Sethi says:

    Hi Stephanie,

    I’ve recently moved to New York. I’ve a Bachelors degree (3 Years) & Masters (2 Years) from India. In the both courses, I studied Finance & Accounting each year. I’m looking to get my CPA from New York state. Can you suggest any evaluation agencies which are accepted by NY State Board?
    Secondly, please suggest the ones which can accept scanned copies of my degrees & mark-sheets for evaluation as I’m not carrying them with me.

    Regards,
    Shubhneet

  • I am a Nigerian. I current live in France. I am interested in CPA.
    I already have the below qualifications in accounting;
    . Bsc. Accounting from the university of Nigeria.
    . AAT under the Institutes of Chartered Accountants of Nigeria (ICAN).
    . ACCA London, part 1 passed.
    . MBA accounting from Carlfield University, Texas, USA.
    . I have 8 years and 7 months experience in accounting and auditing.
    Please I will like to know whether I am eligible to write the CPA exams and know whether I can be exempted from writing all the papers since I have already done many courses in accounting.
    I will also want to know whether I can write the exams from France and your centres in France.
    Again, how do I register if I am eligible.Infant, I will be happy if you can give me the details abut the Program.
    Thanks for you quick response.
    Oluwatoyin Emily POPOOLA.

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