The AICPA Uniform CPA exam is challenging on its own, but it’s made harder by the fact that each state also has its own set of CPA requirements that must be met before you qualify to sit for their CPA exam. In order to make this process easier, we have compiled a detailed overview of what the New York State Board for Public Accountancy requires. This should prove helpful if you are planning to either sit for the CPA exam, transfer your existing credits or CPA license to New York, or to maintain your existing New York CPA license.

As these requirements are subject to change, we recommended confirming all information with the New York State Board for Public Accountancy to make sure you qualify, and to verify that the charges have not been updated since this piece was published.


New York CPA applicants must be at least 21 years old.


There are no residency requirements in New York.


There are no US citizenship requirements, but US residents will need a social security number to sit the CPA exam.


New York has a bachelor’s or higher degree from a college or university requirement, as well as a 150-semester hour requirement. Candidates must also meet all the course requirements from a program that is recognized as license-qualifying by the New Yok State Accountancy board. Programs that are accredited in business and accounting by the Association for the Advancement of Collegiate Schools of Business (AACSB) are also accepted by the department. If your school is not listed with either of these, you can check with your school to see whether it is recognized with the board. You will then need to have your transcripts evaluated by the board.

The mandatory course requirements are:

  • A Master’s degree in Accounting from an institution that is accredited in business and accounting by the AACSB, OR
  • Meet the 150 semester hours according to the following criteria:
    • 33 semester hours in accounting in the following content areas. This must include at least one course in each of the first four listed content areas:
      • Auditing and Attestation Services
      • Cost or Managerial Accounting
      • Financial Accounting and Reporting
      • Taxation
      • Fraud Examination
      • Accounting Information Systems
      • Internal Controls and Risk Assessment

Note: Accounting review courses or CPA Exam review courses from colleges will not be counted towards the 33 semester hour requirements.

  • 36 semester hours in general business electives in any of the following:
    • Business Law
    • Business Statistics
    • Business Strategy
    • Computer Science
    • Economics
    • Finance
    • Information Technology and Systems
    • Management
    • Marketing
    • Operations Management
    • Organizational Behavior
    • Quantitative Methods
  • The following must also be included in the curriculum. These can be stand-alone or part of another course:
    • Business or Accounting Communications
    • Ethics and Professional Responsibility
    • Accounting Research

Non-recognized accreditation

Students who graduated from US-based institutions that were not either part of the New York State Registered Program or a Master’s graduate from an AACSB institution will need to meet the following requirements:

Recognized Accreditation Bodies

120-Semeter Hour Pathway

Applicants who applied for licensure and completed their education before August 1, 2009 are permitted to apply for licensure with 120-credits. Licensed applicants from another state who received their licensure prior to August 2009 may also apply for this pathway if they can produce proof of having accrued at least 4 years of work over the 10 years preceding the application.

Foreign Educations

Accountants who graduated from international institutions may apply to have their transcripts evaluated by of the transcript evaluation services listed above. NASBA’s NIES service is NOT recognized by the New York board. Additionally, they must request their school to submit a Certification for Professional Education on their behalf.

Official transcripts must be mailed directly to the New York Department’s Comparative Unit in the sealed envelopes in which they came. If you have only fulfilled 120 semester hours, you may sit the exam, but you cannot apply for your license until you have completed the 150-semester hour requirement. More information can be requested from this email address

Work Experience

You will need one year’s worth of work experience, averaging at least 35 hours of a 5-day work week, excluding overtime. Alternatively, you can work part-time for 20-hour weeks. Every two weeks will then be considered one week. If during that time they work a 35-hour week, it will be considered a full-time week.  This must be fulfilled and proven prior to taking the CPA exam. It can only be done under a supervisor who meets the state’s requirements. This includes working in the same organization as the applicant and being a US certified CPA with an active license in the state that they are practicing in.

Acceptable experience may be earned in a public accounting firm, government, not-for-profit, private industry or an educational institution. Internships may not be accepted toward the experience requirement if it is used to meet the degree requirements or listed for academic credit on the transcript.

How to Apply for the New York CPA Exam

  • The applicant must apply through NASBA’s CPAES portal
  • The applicant must request that the registrars of all of the colleges and universities that they attended send official copies of their transcripts directly to the CPAES. This can be done electronically to or via post to New York Coordinator, CPA Examination Services, PO Box 198469, Nashville, Tennessee 37219-8469
  • Request official copies of transcript evaluations to be sent directly to the CPAES where applicable
  • Pay the fees


New York does not require an Ethics exam.


Initial Application Fee$170.00
Auditing & Attestation (AUD)$224.99
Financial Accounting & Reporting (FAR)$224.99
Regulation (REG) Exam (NASBA)$224.99
Business Environment & Concepts (BEC)$224.99
State exam fee (4x $85)$340.00

Learn more about the CPA exam fees.

How to Apply for a New York CPA License


Prometric Testing Centers in state

Applying for Exam from Out-of-State

If you have completed part of the Uniform CPA exam in another state and wish to complete it in New York, you must request the licensing authority of that state to transfer your transcripts along with this Certification of Out-Of-State Licensure and Examination Grades form. This can only be submitted if you have already been approved to sit the CPA exam in another state.

NTS Validation Period

You will receive your Notice to Schedule (NTS) once your application has been accepted. You will have 6 months from the date of issuance in which to write your exam, or the NTS will expire. You will then need to reapply for the exam.

Practice Privilege for Out-of-State License Holders

A CPA who holds an out-of-state license recognized as substantially equivalent to that of New York’s may practice in New York provided that they fulfill these requirements:

  • Holds a valid license to practice public accountancy in the issuing state
  • Practices public accountancy in another state that is their principal place of business
  • Has not been subject to a final disciplinary action taken against them within the last 7 years

Reciprocal Application

New York does not recognize reciprocity from other states or jurisdictions. But it does offer licensure by endorsement for those jurisdictions that meet their requirements.

Interstate License Endorsement:

CPA holders from other US states can transfer their license by applying for a CPA License by Endorsement.

However, in order to qualify, they must:

  • Be licensed in a state with comparable licensure requirements
  • Have acquired 4 years of recognizable accounting work experience over the last 10 years
  • Have met the CPE requirements within the 12 months prior to their application

Two-tier states will need to meet the following additional requirements:

  • Complete the 150-semester hour requirement
  • Meet the work requirement

International License Reciprocity:

New York recognizes the jurisdictions included in the NABSA Mutual Recognition Agreement (MRA).  Applicants from these countries will also need to provide proof that they have:

  • Acquired 4 years of recognizable accounting work experience over the last 10 years
  • Met the CPE work requirements within the last 12 months prior to applying for the initial license

Failing to meet the work experience requirement will disqualify you from applying for the license.

International License Endorsement:

Licensees from non-MRA members can apply for license endorsement as follows:

  • Take the International Qualification Exam (IQEX) in lieu of the CPA exam. NASBA must then submit your IQEX exam scores to the New York Board on your behalf
  • Provide a Certification of Employer proving that you have met the post-licensure work experience requirements of 4 years within the last 10 years
  • Apply for Licensure and First Registration
  • Pay the $427 fee

Note License verification from other states will be accepted on condition it provides your license number, date of initial license and states any disciplinary action taken against you.

License Renewal Requirements

Once all four parts of the Uniform CPA have been passed in any state, the results will not expire according to the New York Accountancy board. However, you will be required to reregister annually. Each registration period lasts from January 1st to December 31st of that year. In order to renew your license, you will need to meet the following Continued Professional Education (CPE) requirements:

  • 24 or 40 CPE hours of acceptable formal continuing education within the above timeframe (24 if concentrated in one of the recognized subject areas or 40 if in any combination of recognized subject areas); and
  • 4 contact hours of acceptable professional ethics completed during every three calendar years. These 4 credits of ethics may be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course. You will need to meet these requirements in New York even if you are licensed in multiple states and have met the ethics requirements there.
  • If you are unable to meet these requirements for medical, military or other hardship concerns, you may apply to adjust the CPE requirements. However, documented proof will need to be submitted as well.

Renewal Fee: $292.00

Inactive license holders

In order to reactivate an expired license, you will need to:

  • Have obtained 24 contact hours of acceptable formal continuing education within the 12 months preceding your application. If you practiced during that period, you may require additional CPE, so contact the board for clarification.
  • You will need to submit this form.  

State Board

New York State Board for Public Accountancy

The Uniform CPA Examination is administered for New York by:

  • Address: New York Service Unit
    CPA Examination Services
    PO Box 198469
    Nashville, TN 37219
  • Phone: 1 (800) CPA-EXAM