New York CPA Exam Requirements

For Applicants in New York that have not Yet Taken the Uniform CPA Examination

The New York State Board for Public Accountancy, a division of the New York Office of Professions, establishes licensing standards for certified public accountants in the State of New York. As of January 2015, there were 53,819 CPAs licensed through the New York Board for Public Accountancy. In 2014 alone, the Board issued 2,594 CPA licenses.

New York continues to rank among the top three states in the nation in terms of earnings and employment for certified public accountants.

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Education Requirements

Applicants must fulfill the education requirement to sit for the Uniform CPA Exam by completing 120 hours of the 150-hours required for licensure, including at least one course in each of the four accounting content areas:

  • Financial accounting and reporting
  • Cost or management accounting
  • Taxation
  • Auditing

Programs must meet the following criteria:

An accounting program recognized by the New York State Education Department

  • An accounting program that is accredited by an accrediting body recognized by the Department (the Association for the Advancement of Collegiate Schools of Business – AACSB- is currently accepted)
  • An accounting program that the Department deems was equivalent to a registered accounting program after a review of official transcripts

Applicants without the education necessary to meet New York’s requirements may qualify to sit for the CPA exam if they possess at least 15 years of public accounting experience in another jurisdiction that the New York State Board for Public Accountancy deems acceptable.

General Requirements

To earn licensure as a CPA in New York State, applicants must:

  • Be at least 21 years old
  • Be of good moral character
  • Meet the examination requirements
  • Meet the education or experience requirements

Examination Requirements

The State of New York recognizes the American Institute’s Certified Public Accountants’ (AICPA) Uniform CPA examination.

Candidates must receive a score of at least 75 on each of the four examination parts to pass. All parts of the examination must be passed within an 18-month period.

Candidates may sit for the examination once they have completed at least 120 hours of the 150-hour coursework requirement, including at least one course in each of the four accounting content areas:

  • Financial accounting and reporting
  • Cost or management accounting
  • Taxation
  • Auditing

Candidates, however, will not receive their New York CPA license until the 150 hour coursework requirement is met.

Applicants must submit a First-Time Application for the Uniform CPA Examination, which can be obtained by calling CPA Examination Services at 1-800-CPA-EXAM.

The New York CPA examination, which is administered by CPA Examination Services, can be taken at testing centers in the following cities:

  • Albany
  • Brooklyn
  • Buffalo
  • Syracuse
  • Melville
  • Plattsburg
  • Poughkeepsie
  • Purchase
  • Utica
  • Rochester
  • Westbury

Fee Requirements

All first-time applicants are required to pay both the application fee and the examination fee, both of which are due upon submission of the first-time application. In addition to the application fee of $150, applicants are required to pay the following fees:

  • Auditing and Attestation: $192.03
  • Business Environment and Concepts: $172.51
  • Financial Accounting and Reporting: $192.03
  • Regulation: $172.51

Registration fees are $75 each time an examination is scheduled. If more than one examination is scheduled for the same day, the registration fee remains $75.

Already passed the exam and looking to meet additional licensing requirements in New York? – Click Here.