CPA Licensing Requirements in New York

For Candidates in New York that have Already Passed the Uniform CPA Exam

Experience Requirement

Applicants who have met the 150 semester hour education requirement must present evidence to the Board that they have completed at least one year of full-time experience providing accounting services or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills under the supervision of a CPA licensed in one of the U.S. jurisdictions or a public accountant licensed in the State of New York.

Experience may be earned in a public accounting firm, government, private industry, or an educational institution.

Applicants who were approved to sit for the examination based on at least 15 years of experience do not need to document any additional experience.

Education Requirement

Candidates must possess a bachelor’s degree at minimum consisting of at least 150 total semester hours, 30 beyond what is required to sit for the CPA exam.

Education requirements that must be met before being licensed:

• A bachelor’s degree or higher from a program that is recognized by the New York Education Department as meeting the 150-semester hour education requirement; OR
• A master’s degree in accounting from an AACSB-accredited accounting program (receipt of a master’s degree in accounting from an AACSB-accredited program is deemed as meeting New York’s 150-semester hour education requirement)

OR

• A bachelor’s degree or higher from an accredited college or university consisting of at least 150 hours in the following content areas (for programs not already registered with the Board:
  • At least 33 semester hours in accounting, with a course in each of the following areas:
    • Financial accounting and reporting
    • Cost or managerial accounting
    • Taxation
    • Auditing and attestation services
  • At least 36 semester hours in general business electives
  • The study of business or accounting communications, ethics and professional responsibility, and accounting research; content may be completed in courses or integrated into other courses

Fee Requirements

The fee for initial CPA licensure in the State of New York is $377.

Continuing Education Requirements

All licensed CPAs performing accounting, tax, financial, or management advisory work in New York are required to meet the continuing education requirements.

Newly licensed CPAs are subject to continuing education requirements on January 1 following the last day of their initial registration period. Newly licensed CPAs have an initial registration period of 1 year, followed by a 3-years registration period thereafter.

CPAs must complete the following:

• 24 or 40 contact hours of acceptable formal continuing education completed between January 1 and December 31 of each calendar year (24 if the hours are completed in one recognized subject area or 40 if the hours are completed in a combination of recognized subject areas

AND

• At least 4 contact hours of acceptable professional ethics completed over the course of every three calendar years. These ethics credits may be counted toward the CPE credits completed in a calendar year