New York CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

New York CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum Age21
Application Fee$250.00
Additional RequirementsNew York Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their New York CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of New York.

Completion of 150 semester hours in the following content areas:

33 semester hours in accounting in the content areas listed below, with at least one course in each of the first four listed content areas:

  • financial accounting and reporting;
  • cost or managerial accounting
  • taxation;
  • auditing and attestation services;
  • fraud examination;
  • internal controls and risk assessment;
  • accounting information systems; and

36 semester hours in general business electives in any combination of the following areas:

  • business statistics;
  • business law;
  • computer science;
  • economics;
  • finance;
  • management;
  • marketing;
  • operations management;
  • organizational behavior;
  • business strategy;
  • quantitative methods; or
  • information technology and systems.

The curriculum must also include, either as stand-alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility, and accounting research.

Minimum age required

Applicant must be 21 years of age and a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$250 for the individual application and $50 for firm annual permit.

Work Experience

  • Full-time experience is considered to be a 5-day work week, with at least 35 hours per week, excluding overtime.
  • Part-time employment. Part-time experience is acceptable when the applicant has worked at least 20 hours per week.
    • 150 semester hour pathway applicants: An applicant who meets New York’s 150 semester hour education requirements for licensure must document one year of full-time experience, or the part-time equivalent.
    • 120 semester hour pathway applicants: An applicant for licensure who met the eligibility requirements for grand-parenting under New York’s 120 semester hour education requirements must document at least two years of full time experience, or the part-time equivalent.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

New York CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that New York Board of Accountancy with any other questions you might have.

New York State Board of Public Accountancy
Address: NYS Education Department
Office of the Professions, Professional Corporations Unit
89 Washington Avenue
4th Floor, EBA
Albany, NY 12234
Phone: (518) 474-3817 ext. 400
Fax: (518) 474-6375
Email: opcorp@nysed.gov
Web: www.op.nysed.gov
CPA Certification form: New York CPA Certification Form
Annual Registration form: New York Annual Registration Form

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