New York CPA Exam Requirements

Requirements

Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: None

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

Note:

Candidates will require 150 hours for licensure.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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New York CPA Exam Requirements exam fees

Initial Application Fee: $150
Audit: $193.45
Financial: $193.45
Regulation: $173.60
Business: $173.60
Total: $884.10

Special Fees: Re-exam registration fee $75 regardless of the number of parts requested. All Fees are Non-Refundable

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New York CPA Exam Requirements 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/prof/cpa/
Phone: 518-474-3817 Ext. 270
Fax: 518-402-5354

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New York CPA Exam Requirements Application Process

  • Review exam requirements

    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.

  • Submit your exam application, enroll in Becker
    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 $150 and the exam fees will be $734.10 for a total of $884.10. Allow up to two weeks after receipt of application, fees and transcripts for processing. You are able to apply for one or more sections of the exam at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months. 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 or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the CPA Examination Services for their evaluation. Applicants must submit an Application for Licensure and First Registration (Form 1) to the New York State Education Department. 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.
  • Pay your exam fees
    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.
  • Schedule your exam
    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.