New York CPA Requirements
How to become a CPA in the state of New York…
How to become a CPA in New York?
To sit for the Uniform CPA Exam, you must first meet state-specific eligibility requirements. If you’re looking for information on New York’s CPA examination and licensing policies, this page is for you.
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Overview of New York Requirements
150
Semester Units
$1,207
in Application fees
1
Years of Experience
NO
Residency or
Citizenship Requirements
YES
International Exam Program
NO
Ethics Exam
New York CPA requirement details:
Credit Requirements: Applicants with a U.S. education must meet the 120-credit hour requirement to sit for the exam. The courses must cover each of the following subjects:
- Financial Accounting and Reporting
- Cost or Managerial Accounting
- Taxation
- Auditing
Foreign students must complete 150 hours, including 36 hours in business courses and 33 hours in accounting courses. Individuals with at least 15 years of accounting practice experience may contact the New York State Education Department to evaluate their experience as a substitute for the educational requirement.
Minimum degree: Baccalaureate.
Additional Requirements: None.
Educational Requirement: Candidates must meet the 150-credit hour educational requirement, including 36 semester hours in general business courses and 33 semester hours in accounting-related courses covering each of the following subjects:
- Taxation
- Financial Accounting
- Cost or Managerial Accounting
- Auditing
- Internal Controls and Risk Assessment
- Accounting Information Systems
- Fraud Examination
Experience Requirements: Applicants must obtain at least one year of full-time work experience in public, government, private, or academic accounting practice supervised by a CPA. Part-time employment experience is acceptable if the applicant has worked at least 20 hours per week and must be at least two years.
Ethics Exam: No
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 21 years.
Citizenship: Applicants don’t need a U.S. citizenship or New York residency.
More Requirements: None.
New York Board of Public Accountancy
NY State Education Department
Office of the Professions
89 Washington Avenue
Albany, New York 12234-1000
Phone: 518-474-3817
Fax: 518-474-1449
Initial application fee: $170
Registration fee: $85
Re-examination fees: applicants must pay the Board fee for each exam section retaken and a registration fee of $85.
AUD: $238.15
FAR: $238.15
REG: $238.15
BEC: $238.15
Total: $1,207.60
All fees are non-refundable.
New York CPAs must renew their licenses on a triennial basis.
New York licensees must complete 40 hours of CPE over one calendar year, with four hours in professional ethics every three years. Ethics hours can be counted towards the 40-hour requirement.
For more information on New York’s CPA requirements and policies, please contact the Public Accountancy Board or see the New York Society of CPAs website.
A comprehensive guide on New York’s CPA licensing requirements can be found here.
Note: You can find New York public accountancy laws and regulations here.
