New York CPA Requirements
Exam and License Requirements To Become a CPA
Semester Units
Requirements
Exam Program
Semester Units
Year of Experience
Requirements
Exam Program
New York CPA Requirements
To become a licensed CPA in New York, you must first become acquainted with the state's unique CPA requirements. The first step is to determine whether you need an initial license or a license renewal. As a New York CPA, you must be of satisfactory moral character, at least 21 years of age, and pass all four CPA Exams, 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 | Yes |
To apply for a New York CPA license, there is no Social Security number requirement. However, to apply for a license, you must create a CPA Central account to begin the Advisory Evaluation process.
- The state of New York does not require you to become a U.S. citizen to become a CPA. However, if you have a license from another U.S. state or foreign licensing jurisdiction that has a Mutual Recognition Agreement (MRA) with NASBA, you must apply for a New York State license.
- To be eligible to apply for the CPA licensure or take the CPA Exam in the state of New York, you must be at least 21 years old. It is important to note that this requirement is specific to the state and isn’t a hard and fast rule in other states, like California or Texas.
- The New York State Education Department (NYSED) accepts licensure applications from both non-citizens and non-residents. Consequently, this is excellent news for international and out-of-state candidates.
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 1st, 2009, or candidates who graduated after August 1st, 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.
Passing the CPA Exam is the most vital requirement for CPA certification. You will need to score a minimum of 75 on each section to pass the CPA Exam. All four sections must be passed within 18 months.
- 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 who is permitted to practice in the same jurisdiction
In New York, the AICPA ethics examination is not required to become a CPA. However, continuing education requirements must indicate at least four hours of ethics education or training.
New York participates in the International CPA Examination Program to help non-US citizens become CPAs. Candidates who completed their bachelor's or master's degree outside the United States and did not complete a NYS Licensure Qualifying Registered program or AACSB program will be required to submit a Form 2 along with transcripts, mark sheets, and translation (if necessary) to the NYS Education Department.
New York CPA Exam & Licensing - Cost and Fees
You will need to pay an application fee of $170 and an exam fee (each section) of $238.15 for your first application. The fee is non-refundable.
| New York CPA Exam Fees | ||
|---|---|---|
| Initial Application Fees | $170.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total | $1,122.60 | |
The CPA licensing and initial registration fee is $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 made payable to the New York State Department of Education. Your voided check serves as your receipt. Never send cash.
Note: Payments submitted from outside the U.S. must be made by check or draft issued by a U.S. bank and in U.S. currency. Any other form of payment will not be accepted and will be returned.
*If the fees increase, the difference will be charged to your account.
New York CPA 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, it will take approximately 2 business days to process the license.
- If you have requested an address change, expect to receive your certificate at your new mailing address.
New York CPA Continuing Education Requirements
CPAs in New York are subject to fulfilling the below-mentioned Continuing Professional Education (CPE) requirements.
- 24 or 40 contact hours of formal continuing education needs to be completed between January 1 and December 31 of each year.
- Four contact hours of acceptable professional ethics should be completed every three years. These 4 ethics credits 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
Once you’ve met the eligibility requirements for taking the CPA Exam in New York, it’s time to apply for the exam. Depending on your preference and preparation level, you can apply for more than one exam at a time. The CPA Exam is administered by CPA Examination Services (CPAES), a NASBA sub-division. Candidates must check the target exam and score release dates before applying. The AICPA releases the CPA Exam score release dates biennially, with the scores accessible within 48 hours.
Here are the steps to apply for the CPA Exam:
Submission of the CPA Exam Application
To become a CPA in NY, candidates must apply via NASBA's online portal. You will be asked to complete all the required information and submit your educational transcripts to the board. The initial application fee is $170.
Obtain Authorization to Test (ATT)
The state board will determine your eligibility and send you an Authorization to Test (ATT), which permits you to take the CPA Exam and helps you proceed toward scheduling your examination.
Notice to Schedule (NTS)
NASBA will release a Notice to Schedule (NTS), an important document to schedule your CPA Exam, which will be available after three to six weeks of your application. Remember, you must bring this document to the Prometric testing center on exam day.
Schedule Your Exam With Prometric
CPA Exam scheduling has been made easy by Prometric, which allows candidates to select their preferred testing date and location.
Pass the Exam
To pass the CPA Exam, candidates must score at least 75 in each section within an 18-month window.