New York CPA requirements

Wondering how to become a CPA in New York? The first thing you’ll want to do is to check the New York CPA requirements, as the New York Board of Accountancy will ultimately license you. This page serves as a resource for New York state CPA requirements and is current as of August 2021. Always consult with New York's Board of Accountancy for the most current information.

New York CPA requirements - Exam

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain New York state CPA requirements, including: 

  • Must be 21 years of age or older.
  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in New York must have a bachelor's degree or higher from an accredited college or university. In order to meet New York state CPA requirements, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects, 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

  • The curriculum must also include, either as stand-alone courses or integrated into other courses:

    • Business or accounting communications

    • Ethics and professional responsibility

    • Accounting research

New York CPA requirements - Licensure

In order to become a certified public accountant in New York, applicants must meet the following New York CPA experience requirements: 

  • At least one year of acceptable full-time experience (for the 150-hour education pathway), OR at least two years of acceptable full-time experience (for the 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 

    • Attestation

    • Compilation

    • Management advisory

    • Financial advisory

    • Taxation

    • 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.

New York CPA requirements - Renewals

New York CPAs must renew their license every three years. The cycle occurs January 1 - December 21 triennially. 

New York CPE requirements

Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete either 24 or 40 hours of CPE credits within each calendar year of the reporting period. CPE credits in New York must comply with New York Board of Accountancy rules, including:

  • 24 CPE credits must be earned if continuing education is concentrated in one of the recognized subject areas
  • 40 CPE credits must be earned if continuing education is in any combination of recognized subject areas. A detailed list of recognized subject areas can be found at the NYS Office of the Professions.
  • 4 contact hours of acceptable professional ethics must be completed during every three calendar years. Becker has an extensive catalog of ethics courses with topics including the AICPA Code of Professional Conduct, rules governing professional conduct as well as the process, procedures and governing bodies responsible for enforcing the rules applicable to public accountants.
  • All newly licensed CPAs are automatically exempted from meeting CPE requirements during their initial triennial registration period.

Sources:

Age, fees, degree, education, experience

Experience

CPE, renewals

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