New York CPA Requirements
Exam and License Requirements To Become a CPA
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Opportunities for licensed accountants in New York are unmatched. If you're dreaming of becoming a CPA in the Empire State, read on to learn everything you need to know about meeting the state's exam, education, and experience requirements.
Understanding New York CPA Requirements
To become a licensed CPA in New York, it’s helpful to know the state's unique CPA requirements. The first step is determining whether you need an initial or renewal license. As a New York CPA, you must be of satisfactory moral character, at least 21 years of age, and pass all CPA Exam sections, among other requirements.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (includes B.A.) |
| Pass the Exam | Score 75 in each section |
| Work Experience | Minimum one year of full-time experience |
| Ethics Exam Requirements | No |
| International CPA Examination Program | Participant |
Educational Requirements
To be eligible to apply for the New York CPA license, you have three options to choose from:
- Option 1: 120-hour licensure pathway for candidates who applied before August 1, 2009, or who graduated after August 1, 2009.
- Option 2: 120-hour sit rule for candidates who want to take the exam before gaining the 150-hour prerequisite by proof of qualified work experience in specialized areas.
- Option 3: The standard 150-hour pathway.
To take the New York CPA Exam, you will need at least 150 semester hours of a state-based academic course, with 33 hours in accounting and 36 hours in business-related courses.
Work Experience Requirements
- Minimum one year of full-time experience for the 150-hour pathway
- Minimum two years of satisfactory full-time experience for the 120-hour education pathway
- Your work experience must be focused on areas like accounting, taxation, financial advisory, etc.
- Your work experience must be authorized by a CPA permitted to practice in the same jurisdiction.
New York CPA Exam & Licensing - Cost and Fees
Candidates must pay an education evaluation application fee of $90 and a separate exam fee (each section) of $344.80. The fee is non-refundable.
| New York CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application Fee | $90 | |
| Exam Section Fees (four sections) | $1,379.20 | |
| Total: | $1,469.20 | |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
The CPA licensing and initial registration fees are $427. The statutory fee is due when your application is received. If you use the online application to apply for a license electronically, you must pay with a credit card. Other payments must be made by personal check or money order payable to the New York State Department of Education. Your voided check serves as your receipt. Never send cash.
Note: Payments submitted outside the U.S. must be made by check or draft issued by a U.S. bank in USD. No other forms of payment are accepted.
*The difference will be charged to your account if the fees increase.
License Renewal Requirements
To register for online license renewal in New York State, you must be in the final five months of your previous registration period. Online License Renewal lets licensees pay with Visa, MasterCard, or American Express. Your state board of accountancy responds to registration renewal questions, change of address requests, or registration deactivation for the upcoming licensing term. In addition, there are a few important things to note:
- Once the registration is complete, processing the license will take approximately two business days.
- If you have requested an address change, expect to receive your certificate at your new mailing address.
Continuing Education Requirements
CPAs in New York are subject to fulfilling the below-mentioned Continuing Professional Education (CPE) requirements.
- 24 or 40 formal continuing education hours must be completed between January 1 and December 31 each year.
- Four acceptable professional ethics hours should be completed every three years. They may be applied toward your 24 or 40 CPE credits in the calendar year you complete the course.
New York CPA Exam: Exam Dates, Score Release, and Scheduling
After meeting the CPA Exam requirements, you can now start the application process. Before submitting your application, we advise you to check the target exam dates, score release dates, and the New York CPA Exam application procedure. Below’s an overview of the things to keep in mind.
Exam Dates and Score Release
Candidates can apply for the CPA Exam based on their preference as per the CPA Exam and score release dates on the AICPA website. Note that AICPA has temporarily halted continuous testing for the CPA Exam to account for the standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the New York CPA Exam.
To become a CPA in NY, candidates must create an Okta account through the new CPA Portal. Provide all the necessary information for the account creation, as it will be your portal to access your CPA Exam status, eligibility, application, Notice to Schedule, and scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the New York CPA Exam.
To determine your eligibility to sit for the CPA Exam, you must submit an education evaluation application to NASBA with your transcripts and pay a fee of $90. If you’ve met your education requirements outside of the United States, the following providers will assist you in education evaluation:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
Upon determination of your eligibility, an Authorization to Test (ATT) is issued. It allows you to proceed toward applying for the CPA Exam. To do so, you must submit an exam section application – one section at a time – and pay the fee accordingly. A separate NTS is issued for each exam section application. Also, a Candidate Exam Section ID (CES ID) is assigned for candidates to schedule their exam.
Scheduling the CPA Exam has been made easy by Prometric, which allows candidates to select their preferred testing date and location. Use your NTS number and CES ID to schedule your exam, and check the nearest testing center at your convenience. Remember to carry a physical copy of your NTS to the test center on the exam day.
To pass the CPA Exam, candidates must score at least 75 in each section. There’s a 30-month window to pass all the sections.