CPA Requirements in New York: Education, Exam, and Experience Rules

ByCPA Guru

New York’s CPA licensure is administered through the State Education Department’s Office of the Professions, which gives it a slightly different feel from states that have a standalone accountancy board. If you’re planning to license in New York — or transfer a license here — these are the rules to plan around. Always confirm current specifics directly with the NYSED Board for Public Accountancy before you commit; requirements change, and New York (like most states) periodically updates its rules.

Who licenses CPAs in New York

The New York State Board for Public Accountancy is the licensing authority. They evaluate your education, process exam applications, verify experience, and issue your license. Their site at https://www.op.nysed.gov/professions/public-accountancy is the authoritative source for current requirements and fees.

The three E’s in New York

Education

Like nearly all US jurisdictions, New York requires 150 semester hours of education for licensure — about 30 hours beyond a typical bachelor’s degree. Within those 150 hours, the state specifies minimums for upper-level accounting and business-related coursework, and most states also have an ethics-coursework component. The 150-hour total is largely stable across states; the breakdown of what counts within the 150 is what varies, and that’s where New York candidates trip up most often.

Keep this current: Insert New York’s exact current breakdown — accounting hours, business-related hours, ethics-specific hours, and any additional course requirements — from the NYSED Board for Public Accountancy’s published handbook. Update annually.

For the national framework, see CPA requirements by state and the broader CPA exam guide.

Exam

You must pass the Uniform CPA Examination — the three Core sections (FAR, AUD, REG) and one Discipline section of your choice (BAR, ISC, or TCP) under the Core + Discipline structure in place since January 2024. See CPA exam sections explained for what each section covers, and how long to study for the CPA to plan your timeline.

Most states allow candidates to sit for the exam before completing the full 150 hours (commonly at 120 hours), with the remaining hours completed before licensure. New York’s exact rule on this can change; verify with the NYSED Board for Public Accountancy.

Experience

New York requires verified work experience under a licensed CPA before issuing a license. The specifics — minimum months/hours, eligible types of work, whether attest experience is separately required, and the verification process — are set by the NYSED Board for Public Accountancy.

Keep this current: Insert New York’s current experience requirement — minimum months/hours, eligible work types, attest-experience rules, and verification process — from the NYSED Board for Public Accountancy’s website.

Other New York requirements

  • New York requires its own application packet through the Office of the Professions — not the standard NASBA application alone — so the paperwork flow differs from most other states.
  • The state has long emphasized professional responsibility and ethics-specific coursework as part of the education requirement.
  • Experience verification in New York must come from a licensed CPA, and the state has specific rules about what kinds of work qualify.
  • Continuing professional education requirements after licensure are set by New York and differ from neighboring states.

Fees and costs

Keep this current: Insert New York’s current fee schedule from the NYSED Board for Public Accountancy — application fee, exam fees per section, initial license fee, and renewal fee cycle. For the general CPA exam cost framework, see CPA exam cost.

For the national cost picture, see CPA exam cost in 2026.

How to get started in New York

  1. Review the NYSED Board for Public Accountancy’s current handbook and licensure requirements at https://www.op.nysed.gov/professions/public-accountancy.
  2. Get your transcripts evaluated against New York’s specific course-content rules before assuming you qualify.
  3. Apply to sit for the exam through the NYSED Board for Public Accountancy (which may route through NASBA’s CPAES — verify the current workflow).
  4. Pick a review course that fits how you learn: best CPA review courses in 2026.
  5. Build a realistic study calendar: how to build a CPA study plan.

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Related guides

Always verify current requirements with the NYSED Board for Public Accountancy and NASBA before relying on them. Rules and fees change, and New York updates its handbook periodically.

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