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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