To become a CPA in New York, you’ll need to meet the following requirements:
- Education: 120 semester hours to sit for the exam; 150 hours to get licensed (with a narrower 120-hour pathway available only to certain grandparented applicants)
- Exam: Pass all four sections of the Uniform CPA Exam
- Experience: 1 year (150-hour pathway) or 2 years (120-hour pathway)
- Age: You must be at least 21 years old to be licensed
- International candidates: No citizenship requirement, but foreign education needs direct NYSED review
- Licensure & CPE: Apply to the New York State Education Department (NYSED) for your license, then maintain it with 24-40 hours of CPE annually
New York’s CPA education requirements are changing on 1 August 2027, when the current 150-semester-hour pathway will be replaced by a “CPA Evolution Model” pathway with revised content area requirements.
The sections below cover education, the exam itself, experience, age and licensure, international candidates, and ongoing CPE in detail.
New York CPA Requirements: Quick summary
| CPA Requirement | New York |
|---|---|
| Hours to sit for exam | 120 semester hours |
| Hours to get licensed | 150 semester hours (one pathway from 21 Nov 2026: 120 hours + 2 years experience – see Education section) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (150-hour pathway) or 2 years (120-hour pathway) |
| Minimum age | 21 |
| Credit window | 30 months, rolling (for exams passed from 2024 onward) |
| CPE | 24-40 hours annually, plus 4 hours ethics every 3 years |
| Tier system | One-tier |
| International candidates | No citizenship required; foreign education reviewed directly by NYSED |
The 150-semester-hour pathway most candidates use today will be phased out from 1 August 2027 and replaced by a revised “CPA Evolution Model” pathway with updated content area requirements.
If you’re already in progress, NYSED recommends submitting all licensure materials by 1 May 2027 to ensure your application is processed under the current pathway.
Once you’ve passed all four sections of the exam, your credit doesn’t expire, and there’s no deadline to complete your education or experience requirements afterward. This is more generous than most states, where credits or requirements can lapse if you wait too long.
Jump to: Education | Exam | Experience | Age and licensure | International candidates | CPE | FAQ
What are the CPA education requirements in New York?
New York separates what you need to sit for the exam from what you need to get licensed afterward, and the licensing requirement itself is changing in 2027.
To sit for the CPA exam (120-to-sit rule), through 31 July 2027:
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester hours |
| Required accounting content areas | One course each in financial accounting and reporting, cost or management accounting, taxation, and auditing |
To sit for the CPA exam, from 1 August 2027 (CPA Evolution Model):
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester hours |
| Required accounting content areas | One course each in 5 areas: financial accounting and reporting, cost/managerial accounting, taxation, auditing, and accounting information systems |
| Required business content areas | One course each in 5 areas: information systems/technology, business law, business data analytics, economics, and finance |
To get licensed (150-semester-hour pathway), through 31 July 2027:
| Requirement | Detail |
|---|---|
| Total credit hours | 150 semester hours |
| Accounting coursework | 33 semester hours, including one course each in financial accounting, cost/managerial accounting, taxation, and auditing |
| General business coursework | 36 semester hours from approved elective areas |
| Additional required topics | Business or accounting communications, ethics and professional responsibility, accounting research (can be standalone or integrated) |
To get licensed (CPA Evolution Model), from 1 August 2027:
| Requirement | Detail |
|---|---|
| Total credit hours | 150 semester hours |
| Accounting coursework | 33 semester hours (18 upper-level), including one course each in 5 areas plus fraud examination, internal controls, accounting ethics, and data analytics |
| Business coursework | 36 semester hours, one course each in 5 areas including IT/systems and business law |
| Bachelor’s degree in accounting/business | Must include 24 semester hours of accounting coursework within the degree |
| Master’s degree in accounting/business | Must include 21 semester hours of accounting coursework within the degree |
Incoming change – new 120-credit licensure pathway (effective 21 November 2026): New York has passed legislation (A7613B) introducing a second licensure pathway alongside the existing 150-hour route.
From 21 November 2026, candidates with a bachelor’s degree and 120 semester hours will be able to apply for licensure with two years of experience rather than one. NYSED has not yet updated its requirements page to reflect this change – verify current application procedures at op.nysed.gov before applying.
You can satisfy the 150-hour pathway through a NYSED-registered “licensure-qualifying” program, an AACSB-accredited accounting master’s degree, or by having your transcripts reviewed directly against these content area requirements.
CPA review courses (Becker, UWorld/Roger, Gleim etc.) taken for academic credit cannot count toward your accounting coursework, though they may count toward business or overall credit requirements.
A separate 120-semester-hour licensure pathway exists, but only for narrowly defined grandparented applicants:
- those not licensed elsewhere who applied for licensure and completed their education before 1 August 2009, or
- those licensed in another state before August 2009 who can’t certify 4 years of experience within the last 10 years.
This pathway is being phased out entirely from 1 August 2027.
If your education was earned outside the US, NASBA’s evaluation services (NIES and others) cannot approve it for licensure – NYSED requires direct review of your transcripts instead.
What are the CPA exam requirements in New York?
| Detail | New York |
|---|---|
| Education evaluation fee | $96 (one-time, paid to CPA Examination Services) |
| Registration fee per section | $96 |
| Exam section fee | $268.59 |
| Total exam fees (eval, reg and section) | $1,554.36 ($268.59 x4 + $96 eval + $96 x4) |
| Credit window | 30 months, rolling from first passing score |
| Credit expiration after passing all 4 sections | Never expires |
| Citizenship/residency required | No |
| SSN required | No |
| Minimum age for licensure | 21 |
To sit for the exam, apply to CPA Examination Services with the First-Time Application and required fee – this is separate from, and paid before, your eventual $427 license application fee to NYSED. Your school sends transcripts directly to CPA Examination Services to confirm you meet the 120-to-sit requirement.
For sections passed from 2024 onward, the window extends to 30 months from your first passing score.
Critically, once you’ve passed all four CPA sections, your credit never expires, and there’s no deadline to complete your education or experience requirements afterward – you can take your time.
What are the CPA experience requirements in New York?
| Detail | New York |
|---|---|
| 150-hour pathway experience required | 1 year, full-time (or part-time equivalent) |
| 120-hour pathway experience required | 2 years, full-time (or part-time equivalent) |
| Full-time definition | 5-day week, at least 35 hours, excluding overtime |
| Part-time equivalence | At least 20 hours/week; 2 part-time weeks = 1 full-time week |
| Supervisor requirement | Licensed US CPA, same employing organization as applicant |
| 15-year alternative pathway | 15 years of acceptable experience can substitute for education entirely |
Your experience must be earned under a CPA supervisor at the same employing organization – experience through contractors, consultants, or board positions doesn’t qualify. There’s no limit to how many employers’ worth of experience (and corresponding Form 4B submissions) you can combine to meet the requirement.
If you’re under the 120-hour grandparented pathway, you can reduce your 2-year experience requirement to 1 year by completing the additional coursework needed to qualify under the 150-hour pathway instead.
New York offers a 15-year experience pathway: 15 years of CPA-supervised acceptable experience can substitute for the education requirement entirely, for both exam admission and licensure.
Jump to: Education | Exam | Experience | Age and licensure | International candidates | CPE | FAQ
What are the age and licensure requirements in New York?
| Detail | New York |
|---|---|
| Minimum age | 21 |
| Good moral character requirement | Yes |
| License and first registration fee | $427 |
| License renewal fee | $292 |
| Renewal cycle | Triennial (every 3 years), based on issuance date |
New York requires good moral character and a minimum age of 21 for licensure, on top of the education, exam, and experience requirements.
Application is made via Form 1, with a $427 fee covering both your license and first registration period. License renewal is every three years and costs $292.
What are the CPA requirements for international candidates in New York?
| Detail | New York |
|---|---|
| Citizenship required | No |
| Foreign education evaluation | Conducted directly by NYSED, not outsourced |
| NASBA evaluation services accepted | No (NIES and similar services not authorized for NY licensure) |
New York doesn’t require US citizenship for licensure, but foreign education is treated differently than in most states.
NASBA’s International Evaluation Service (NIES) and similar third-party services aren’t authorized to approve foreign education for New York licensure – your school must send transcripts (with translation, if needed) directly to NYSED for review against the state’s content area requirements.
NIES can review foreign education for the 120-to-sit rule only, but a license still requires NYSED’s own full review.
Jump to: Education | Exam | Experience | Age and licensure | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in New York?
| Detail | New York |
|---|---|
| Annual requirement | 24 hours (one concentrated subject area) or 40 hours (any combination of areas) |
| Ethics CPE | 4 hours every 3 calendar years (countable toward your annual total) |
| Attest/compilation supervisors | 40 hours specifically in audit, accounting, and/or attest within the prior 3 years |
| Reporting period | Calendar year (1 January – 31 December) |
| Carry-forward | Not permitted – excess hours don’t roll over |
| Initial registration period | CPE not required during your first triennial period |
New York gives you a choice each calendar year: 24 hours if concentrated in a single recognized subject area (accounting, attest, auditing, taxation, advisory services, or specialized industry knowledge), or 40 hours if spread across a combination of areas.
Your 4 hours of ethics CPE, required every three calendar years, can count toward whichever annual total applies to you in the year you take it.
If you supervise attest or compilation work or sign accountant’s reports, you’ll also need 40 hours specifically in audit, accounting, or attest within the prior three years.
If your exam scores are more than 10 years old by the time you apply for licensure, you’ll need to complete 40 hours of CPE within the 12 months before licensure, on top of the standard requirements.
FAQs about CPA requirements in New York
Not under the standard pathways, but New York offers a notable exception: 15 years of CPA-supervised acceptable experience can substitute for the education requirement entirely, for both exam admission and licensure. Outside of this pathway, a bachelor’s degree and 120-150 semester hours are required.
Most candidates take 5-7 years total: roughly 4-5 years for the 150-hour education requirement, 6-18 months to pass all four exam sections, and 1 year of work experience under the standard pathway. Unlike many states, New York doesn’t impose a deadline to finish your education or experience after passing the exam, so your personal timeline can be more flexible if needed.
Yes – New York is affected by the same national CPA shortage trend, though the state’s status as a global financial hub means demand for CPAs, especially in New York City, remains consistently strong.
CPA salaries in New York are among the highest in the country, particularly in New York City, reflecting the state’s concentration of major accounting firms and financial institutions. For a full breakdown by experience level and specialization, see our CPA salary guide.
No – New York doesn’t require US citizenship for licensure, but foreign education is reviewed directly by NYSED rather than through standard NASBA evaluation services, which can take longer than in other states.
Generally yes – New York is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in New York can typically practice in other states without a new license, as long as New York remains your principal place of business. This is mobility, distinct from reciprocity, which you’d need if you permanently relocated your practice to another state.
New York is one of the few states that still requires CPAs to register or obtain a permit for attest services specifically, even when general mobility applies elsewhere – so if your work involves attestation, check New York’s specific registration rules rather than assuming mobility alone covers you. Always verify with NASBA’s CPA Mobility Tool before practicing in a new state.
For the most current information, visit the New York State Education Department Office of the Professions.
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