New York CPA requirements

Ready to start your journey to become a licensed New York state (NYS) CPA? The first thing you’ll want to do on the road to becoming a CPA is to check the requirements to become a CPA in NY, as New York will ultimately license you. This page serves as a resource for New York's CPA licensure requirements and is current as of February 2021. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Requirements to become a CPA in NY

Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to become a NYS CPA, the state requires candidates to meet certain education, experience and renewal requirements.

NYS CPA education requirements

Before taking the CPA Exam in New York state, you must meet a set of education requirements. First, you need a bachelor’s degree or higher from a regionally accredited college or university. You must also have 150 semester hours in certain courses. These credit hours must include:

  • 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, the study of business or accounting communications, ethics and professional responsibility and accounting research.

NYS CPA experience requirement

New York requires all CPA candidates to complete a designated amount of work experience. This experience must meet the following qualifications:

  • 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 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.

NYS CPA CPE requirements

New York CPA licenses are renewed every three years, from January 1 to December 31.

All licensed CPAs in the state of New York must complete either 24 or 40 hours of continuing professional education (CPE) from January 1 through December 31 of each calendar year. NYS CPA continuing education must meet the following requirements:

24 CPE credits must be earned if continuing education is concentrated in one of the recognized subject areas, and 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 .Four 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.

Other NYS CPA requirements

All New York CPA candidates must be at least 21 years of age and of good moral character.

Sources:

Age, fees, degree, education, experience

Experience

CPE, renewals

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