New York CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including:
33 semester hours in accounting with at least one course in each:

  • financial accounting and reporting
  • cost or managerial accounting
  • taxation
  • auditing and attestation services
  • fraud examination
  • internal controls and risk assessment
  • accounting information systems

36 semester hours in general business electives which may include:

  • business statistics
  • business law
  • computer science
  • economics
  • finance
  • management
  • marketing
  • operations management
  • organizational behavior
  • business strategy
  • quantitative methods
  • information technology and systems

Curriculum must also include, either as stand-alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility and accounting research.

Minimum experience requirement
At least one year of acceptable full-time experience (for 150-hour education pathway), OR at least twp years of acceptable full-time experience (for 120-hour education pathway).

Acceptable experience may be earned in a public accounting firm, government, private industry or an educational institution.

Experience can be in one of the following service areas: accounting, attest, compilation, management advisory, financial advisory, taxation or consulting skills.

Experience must be gained under the supervision of a US certified public accountant who is properly licensed and registered or authorized to practice in the jurisdiction of their principal place of business.

Renewals
Every three years; January 1 - December 31

CPE
Either 24 or 40 contact hours of acceptable formal continuing education completed from January 1 through December 31 of each calendar-year (24 if concentrated in one of the recognized subject areas or 40 if in any combination of recognized subject areas).

Four contact hours of acceptable professional ethics completed during every three calendar years.

All newly licensed CPAs are automatically exempted from meeting CPE requirements during their initial triennial registration period.

Other requirements
Must be at least 21 years of age and of good moral character.

Sources:

Age, fees, degree, education, experience

Experience

CPE, renewals