New York CPA requirements
If you want to get your CPA license, you'll need to meet the New York CPA requirements outlined by the state's Board of Accountancy. We're providing a breakdown of the education and experience requirements as well as the steps you'll need to take to maintain your license, but it's also important to verify with your state board for any updates or changes.
Minimum education requirements
If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:
- 120 semester hours of college level education,
- Financial accounting, at the upper division and beyond introductory level,
- Cost or management accounting,
- Taxation,
- Audit and attestation, at the upper division.
Minimum education requirements
If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:
- 120 semester hours of college level education,
- Financial accounting, at the upper division and beyond introductory level,
- Cost or management accounting,
- Taxation,
- Audit and attestation, at the upper division.
Minimum education requirements
If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:
- 120 semester hours of college level education,
- Financial accounting, at the upper division and beyond introductory level,
- Cost or management accounting,
- Taxation,
- Audit and attestation, at the upper division.
NY CPA Requirements
In order to receive your CPA license in New York, you must meet the following requirements:
Be 21 years of age or older
Be of good moral character
Meet the experience requirements below
Meet the education requirements below
Education requirements
If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:
- Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
- Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or
- Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:
- Financial accounting, at the upper division and beyond introductory level,
- Cost accounting,
- Taxation,
- Audit and attestation, at the upper division,
- Accounting research, and
- 36 semester (54 quarter) hours in general business.
- Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.
Experience requirements
You must also meet the following 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.
Sources:
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Maintaining your New York CPA license
New York CPAs must renew their license every three years. The cycle occurs January 1 - December 21 triennially.
Continuing professional education (CPE) hours must be completed in the three calendar years before the year the license needs to be renewed. All CPAs must complete either 24 or 40 hours of credits to meet the New York CPE requirements. All CPE credits must comply with the 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.
Continuing professional education (CPE) hours must be completed in the three calendar years before the year the license needs to be renewed. All CPAs must complete either 24 or 40 hours of credits to meet the New York CPE requirements. All CPE credits must comply with the 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.
Continuing professional education (CPE) hours must be completed in the three calendar years before the year the license needs to be renewed. All CPAs must complete either 24 or 40 hours of credits to meet the New York CPE requirements. All CPE credits must comply with the 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.
