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New York CPA Exam Requirements

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Education requirements

Residency requirements

150 Semester Hours Required to Sit for the Exam?NoU.S. Citizenship Required: No
Minimum Degree Required: BaccalaureateApplicant must be a resident, employee, OR have office in the state? No

Other:

Baccalaureate with 120 semester hours
NOTE:  Effective August 1, 2009 candidates will require 150 hours for licensure

Other:

Additional Educational Requirements

Candidates must have 120 semester hours and have taken coursework in the following areas:

  • Financial Accounting and Reporting
  • Taxation
  • Cost or Managerial Accounting
  • Auditing and Attestation

*May sit for exam with lesser or no degree if qualifying experience requirements (15 years) are satisfied

Age requirements

Age Minimum:None

Note: The requirements shown relate specifically to "applying for" and "taking" the exam. Additional requirements may be in effect relating to "certification" and "licensing", Please contact the appropriate state board for "certification" and "licensing" requirements.

New York CPA exam application process

New York Application Process

  1. Review exam requirements
  2. Submit your exam application, enroll in Becker
  3. Request and forward your transcripts
  4. Pay your exam fees
  5. Schedule your exam

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To sit for the CPA exam as a first-time four-part candidate in New York, follow these steps: Before applying for the exam, evaluate your current credentials. You must be 21 years of age and you will need:

Option 1: Minimum of 120 semester hours including coursework in the following areas:

  • Financial Accounting and Reporting
  • Taxation
  • Cost or Managerial Accounting
  • Auditing and Attestation Services

Option 2: Fifteen years of public accounting experiences acceptable to the State Board for Public Accountancy may be substituted for education.

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If you meet the educational requirements, submit your application to the CPA Examination Services New York Coordinator in Nashville, Tennessee. The application fee will be $125, and the process may take as long as eight weeks. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

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Contact any educational institutions attended and request that transcripts be forwarded to the CPA Examination Services for their evaluation.  Applicants who have attended an academic institution outside of the United States, or a combination of U.S. and non-U.S, must submit a Certification of Professional Education (Form 2) and transcript.  Applicants who are using fifteen years of public accounting experience must submit an Applicant Experience Record (Form 4) and a Certification of Employer (Form 4B).  If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

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After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive an invoice for exam fees which must be paid in advance. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.

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Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at one of the numerous Prometric locations in the State of New York, or any other Prometric location that is convenient to you.


International Candidates »


Exam process links

New York CPA Application Process:Click here >>
New York CPA Application Forms: Click here >>
New York CPA Statutes: Click here >>
New York CPA Exam FAQs: Click here >>

New York exam fees

Initial Application Fee:$125
Audit:$230.55
Financial:$218.15
Regulation:$193.35
Business:$180.95
Total:$948
Special Fees:
Re-exam registration fee (varying amounts based on number of parts)
 

All Fees are Non-Refundable

Watch "Preparing to Pass"

New York state board contacts

New York State Board for Public Accountancy
State Education Department
Division of Professional Licensing Services
89 Washington Avenue, 2nd Fl. East Mezzanine
Albany, NY
12234-1000

Web: www.op.nysed.gov/cpa.htm >>
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: op4info@mail.nysed.gov
Email: cpaes-ny@nasba.org


Additional information about the exam/process

Exam Links: AICPA »
NASBA »
CPA-Exam.org »
State CPA Society »
Become a CPA:Become a CPA »
Exam FAQ's: Exam FAQ's: »
"Test Drive" Prometric:http://www.prometric.com/TestDrive/default.htm »
Familiarize yourself with the testing environment
"Licensing Resources (subscription required) http://all.nasbatools.com/jurisdiction/list_jurisdiction
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