BECOMING A CPA IN NEW YORK STATE

Resources to help you become a Certified Public Accountant.

The CPA designation distinguishes licensed accounting professionals committed to protecting the public interest.

VIEW FULL LICENSURE INFO ON THE NYSED SITE
USCPA

What it means to be a CPA

As a Certified Public Accountant, you are considered a trusted financial advisor who helps individuals, businesses, and other organizations plan and reach their financial goals. All CPAs are accountants, but not all accountants are CPAs. Find the information and resources you need to obtain a CPA designation below.

WHAT'S AHEAD FOR YOU

Guiding you to a fulfilling career as a CPA.

This information is meant to serve as an easy reference guide for some of the commonly asked questions regarding becoming a CPA in New York State. It is not meant to replace the guidelines set forth by the New York State Education Department, and is not the final authority in answering questions about the CPA licensure process. Full updated information on CPA licensure can be found on the NYSED site. Contact the NYSED with any questions regarding the licensure process.

CPA Candidate Association membership

The smartest way for prospective accountants to cut their teeth before launching their own professional journeys

Education & work requirements

Milestones and requirements on your career journey

Licensure application & fees

Know the laws and rules for each state/jurisdiction

Taking the CPA exam

Become eligible, study, and pass the state CPA exam

CPA Candidate Association Membership

The NYCPA offers college graduates CPA Candidate Associate membership— you can maintain this status for up to five years after graduating.

Upon receiving your CPA license and notifying the Society, your "CPA Candidate Associate membership" converts to a full "CPA membership."

Legislative & Regulatory Involvement

What benefits do I receive with the NYCPA CPA Candidate Associate Membership?

  • Opportunities to Network: Improve your chances of finding a great job through access to thousands of accounting professionals by participating in one of 13 local NYCPA chapters or more than 45 communities.
  • Discounted Professional Education: The NYCPA and its Foundation for Accounting Education (FAE) program offer a wide scope of CPE seminars and conferences to members at discounted rates.
  • Group Discounts: Your CPA Candidate Associate membership grants you impressive price breaks on important tools in your career trajectory, such as CPA review courses, car rentals and credit cards.
  • Plus much more, including access to exclusive NYCPA publications, technical resources and our online community network.
  • Mentor Match: Coming in 2026, this program is designed to match future and new CPAs with with experienced members of the profession to get their career started on the right foot. Stay tuned!
APPLY FOR CPA CANDIDATE MEMBERSHIP

Education & work requirements

To obtain a CPA license, you must fulfill certain educational and work experience requirements.

Legislative & Regulatory Involvement

What education requirements must I meet to apply for a CPA license?

  • An accounting program registered by the State Education Department (SED) as licensure-qualifying, OR
  • An accounting program accredited by an accrediting body accepted by SED. Currently the Association for the Advancement of Collegiate Schools of Business (AACSB) is accepted. Receipt of a Master's degree in accounting from such a program will be deemed as meeting New York's 150 semester hour education requirements. Another possible pathway that will become available in November 2027 is fulfilling 120-credit hours or what is equivalent to a bachelor’s degree plus two years of experience  OR
  • A program determined by the Department, after review of your official transcripts, to be equivalent to a registered program, OR
  • 15 years of public accounting experience acceptable to the State Board for Public Accountancy.

What work experience work requirements must I meet before applying for my CPA license?

  • An applicant meeting the 150 semester hour education requirement must have at least one year of full time (or the part-time equivalent) providing accounting services or advice involving skills in accounting, attest, compilation, management advisory, financial advisory, tax or consulting services under the supervision of a licensed CPA in a U.S. jurisdiction or a public accountant in New York State. OR
  • An applicant meeting 120 semester hour education requirement with at least two years of full time (or the part-time equivalent) experience providing accounting services or advice involving skills in accounting, attest, compilation, management advisory, financial advisory, tax or consulting services under the supervision of a licensed CPA in a U.S. jurisdiction or a public accountant in New York State.

For more information on requirements, visit the SED page below.

VISIT THE SED PAGE

Licensure & application fees

Licenses gives the right to practice public accounting. Each state has its own set of requirements for licensure.

What is the fee for CPA licensure?

  • The fee for licensure is $427.

How old do I need to be to apply for CPA licensure in New York State?

  • Applicants for CPA licensure must be at least 21 years of age.

I am a licensed CPA in another state, do I need to apply for a license in New York State?

  • If you have been licensed by another U.S. state or a foreign licensing jurisdiction that has Mutual Recognition Agreement (MRA) with the National Association of State Board for Accountancy (NASBA), you should apply for an initial license with New York State.

For more information on this topic, visit the SED page linked below.

VISIT THE SED PAGE
Legislative & Regulatory Involvement

Taking the CPA exam

To become a licensed Certified Public Accountant (CPA), you must pass the Uniform CPA Exam.

Legislative & Regulatory Involvement

What exam requirements must I meet before applying for my CPA license?

  • New York State recognizes the Uniform CPA Exam, prepared and graded by the AICPA and administered in New York by CPA Examination Services, a division of NASBA.  The exam consists of four parts.
  • The CPA license will not be issued until completion of 150 hours, regardless of passing the exam.

What areas will the exam cover?

Each part of the exam covers one of the following areas:

  • Auditing and attestation
  • Financial accounting and reporting
  • Regulation
  • Business environment and concepts

What is the passing score for the exam?

  • The passing score for each of the four parts is 75.

How long do I have to complete all four parts?

  • You must successfully complete and pass all four parts of the CPA exam within a rolling 18 month window.

How often can I take each exam part?

  • You may sit parts individually once per calendar quarter.

How many college credits must I obtain before sitting for the CPA exam?

  • Effective August 1, 2009, New York State will allow applicants who are required to meet the 150 hour requirement for licensure to sit for the CPA exam after completing 120 semester hours including one course in each of the following areas:
  • Financial accounting and reporting
  • Cost or management accounting
  • Taxation
  • Auditing

What exam review courses are available to me?

  • NYCPA members are eligible to receive discounts from top providers of CPA Exam course review materials and programs. Find out more.

 For more information about the CPA exam, visit the SED page below.

VISIT THE SED PAGE

Quick Links for prospective CPAs