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New York CPA Requirements | CPA Prep | Yaeger CPA Review

New York CPA Requirements

To be eligible to take the Uniform CPA Examination, you must meet one of the following requirements:

Option 1 (120 licensure requirement): If you applied for licensure and completed your education prior to August 1, 2009, you must meet one of the following:

  1. Completed a registered 120 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
  2. Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews education,) or
  3. Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas:
  • 24 semester hours in accounting to include each of the following:
    • Financial accounting,
    • Cost accounting,
    • Taxation,
    • Audit and attestation, and
  • 21 semester hours in business and accounting,
    • 6 semester hours (or 4 semester hours at the graduate level) in business law,
    • 6 semester hours in finance,
    • 3 semester hours in statistics, and
    • 6 semester hours in economics.

Option 2 (120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

  • 120 semester hours of college level education;
  • A course covering each of the following:
    • Financial accounting, at the upper level,
    • Cost or management accounting,
    • Taxation,
    • Audit and attestation, at the upper level.

Option 3 (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:

  1. Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
  2. Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or
  3. Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:
  • 33 semester (49.5 quarter) hours in accounting to include each of the following:
    • Financial accounting, at the upper level,
    • Cost accounting,
    • Taxation,
    • Audit and attestation, at the upper level,
    • Accounting research, and
  • 36 semester (54 quarter) hours in general business.

Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.

Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination. This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards(GAAS), and contain substantial exposure to auditing and financial statement preparation. The New York State Education Department reviews experience (Complete Form 4 – Applicant Experience Record and Form 4B – Verification of Experience by Supervisor).

All official transcripts and/or foreign evaluations must be submitted to CPAES at the time of application.

Applicants who have submitted a licensure application, licensure fee and completed their education prior to August 1, 2009, but do not apply for the examination until after this date, can still sit for the examination under the 120 hour rule.

Transcripts

If you have completed all educational requirements at the time of application:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Your official transcript(s) must be submitted directly from the institution(s).
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you completed education requirements at institutions outside the U.S., you must:

  • have your international education credentials evaluated by NASBA International Evaluation Services to determine qualification for examination.
  • Evaluations already in progess with Josef Silny & Associates will be accepted until March 1, 2017.
  • NASBA International Evaluation Services will review your international education to determine your eligibility for the examination only (option 2 listed above). Evaluations for the purpose of licensure eligibility will be completed by the board’s office when you submit your license application.
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted; and
      • Total accounting credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

If you have 15 years of public accounting experience, you must:

  • contact the New York State Education Department to review your experience. See the instructions in your licensure application packet.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.

Course Requirements

  • Photocopies of transcripts or “Issued to Student” transcripts are not acceptable.
  • Since Taxation can be accepted from a local community college, education earned at a regionally accredited community college or two-year degree granting institution is acceptable except for those in auditing, attestation, and advanced accounting.
  • Commercial CPA Review courses are not acceptable.
  • Credits for CPA Review courses cannot be accepted toward the accounting requirement. These credits will only be counted toward the business and general education requirements.
  • Upper-division courses mean courses usually taken at the junior or senior undergraduate level.
  • Courses in auditing and advanced accounting must be taken either on the upper-division level (junior or senior year) of an undergraduate program or on the graduate level. Taxation courses may be taken at a community college. For further clarification, please visit NYSED’s website.
  • Correspondence, CLEP credit, CPA Review courses and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • Pass/fail grades are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • Duplicate courses are not acceptable. This includes courses from different schools that cover the same material.
  • Courses in Communications and Business Law courses are not accepted toward the Accounting requirement regardless of the department in which they were offered. Courses in these subjects may be counted toward the Business requirement.

Residency

There is not a residency requirement for the state of New York.

New York State Board Contacts
State Education Department, Division of Professional Licensing Services
89 Washington Ave.
Albany, NY 12234
Email: op4info@mail.nysed.gov, cpaes-ny@nasba.org
Phone: (518) 474-3817
Fax: (518) 486-2966

New York CPA Exam Fees
Initial Application Fee per Section: $126

Examination Fees

  • AUD - $190.35
  • FAR - $190.35
  • BEC - $171.25
  • REG - $171.25

Registration Fees

  • 1 examination sections - $55
  • 2 examination sections - $70
  • 3 examination sections - $85
  • 4 examination section - $100

CPA Exam Resources
CPA Examination Review Materials
New York State Society of CPAs
New York CPA Application Forms
NASBA – New York
CPA Requirements in Other States