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New York CPA Requirements

The New York requirements for CPA exam run the gamut from educational to financial restrictions. So before you get too far along with your New York CPA review materials and look ahead to your upcoming New York CPA exam, double-check the New York CPA requirements and make sure you fulfill them all. That way there are no unexpected surprises when it comes time to sit the exam.

Education Requirements
Credit Requirements: 150 semester units (225 quarter units)
Minimum Degree: Baccalaureate with 150 semester units
Additional Requirements: B.A. Degree or higher degree from a program that is registered by the Department as meeting New York's 150 (post-08/09) or 120 (pre-08/09) semester hour education requirements OR A Masters degree in accounting from an AACSB accredited accounting program OR (post-08/09) 33 semester hours in accounting with at least one course in each of the following: financial accounting and reporting, cost or managerial accounting, taxation and auditing, accounting research and attestation services AND 36 semester hours in general business AND at least one course in ethics AND at least one course in communications OR (pre-08/09) 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

Residency Requirements
Citizenship: U.S. Citizenship is not required
Minimum Age: 21
Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state

License Requirements
Social Security Requirement: No
Educational Requirement: 150 hours including Bachelor's Degree
Participates in International Exam Program: No
Experience Requirements: 1 year experience gained in employment in a public accounting firm, government, private industry, or an educational institution
Ethics Exam: None

New York State Board Contacts
State Education Department, Division of Professional Licensing Services
89 Washington Ave.
Albany, NY 12234
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