The Certified Public Accountant license represents the highest standard of competence in the accounting profession, opening pathways to executive roles and specialized practice areas. Achieving CPA status in New York State signals expertise within one of the world’s most complex financial landscapes. The journey to licensure is rigorous, structured around stringent academic, examination, and experiential requirements designed to ensure that every licensed professional is ready to meet the demands of public practice. Navigating the specific process established by the New York State Education Department (NYSED) is the necessary first step toward securing this valuable career credential.
Understanding New York’s Education Prerequisites
The academic requirements for becoming a CPA in New York are complex, demanding a high level of college-level study before licensure. Candidates must adhere to requirements outlined in New York Education Law, which mandates a specific educational structure. This structure includes two distinct pathways related to the total number of credit hours and the timing of the Uniform CPA Examination.
The 150-Hour Requirement
The standard educational pathway for CPA licensure in New York requires the completion of 150 semester hours of college education. This total typically translates to a bachelor’s degree plus an additional 30 credit hours, often obtained through a master’s degree in accounting or a structured five-year program. The 150-hour threshold ensures candidates have a broad foundation in accounting principles and business theory. Achieving this credit count is mandatory for the final license to be granted, regardless of when the examination is passed.
The 120-Hour Pathway for Exam Eligibility
New York allows candidates to take the Uniform CPA Examination before completing the full 150-hour requirement, provided they meet a 120-hour threshold for exam eligibility. This permits aspiring CPAs to begin the examination process while still finishing their final academic credits. To qualify to sit for the exam with 120 hours, candidates must have completed specific curriculum requirements, including one course in each of the four core accounting subjects. The license will not be issued until all 150 hours are officially completed and verified by the NYSED.
Required Accounting and Business Courses
The 150 total semester hours must include a minimum number of credits in specific subject areas. Coursework must include 33 semester hours of accounting courses and 36 semester hours of general business courses. The accounting credits must cover upper-level coursework in financial accounting, cost or management accounting, taxation, and auditing/attestation. General business courses must cover specific content areas, including finance, economics, and business law, ensuring a well-rounded business acumen.
Applying for and Passing the Uniform CPA Examination
Once the academic prerequisites for exam eligibility are met, candidates apply to take the Uniform CPA Examination. The New York State Education Department coordinates the testing process through the National Association of State Boards of Accountancy (NASBA) and CPA Examination Services. Candidates must submit transcripts to CPA Examination Services for an education evaluation to confirm they meet the 120-hour requirements necessary to sit for the exam.
The examination is a four-part assessment covering Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and the Business Environment and Concepts (BEC) or a Discipline Section (BAR, ISC, or TCP). A minimum score of 75 on each section is required to pass. Candidates must pass all four sections within a rolling 18-month window, starting from the date they pass the first section.
The Mandatory Experience Requirement
After successfully passing the examination, candidates must fulfill a mandatory work experience requirement before a license is granted. This demands a period of supervised experience in relevant accounting services. The required duration depends directly on the educational pathway followed to meet the 150-hour rule.
Candidates who followed the standard 150-hour education pathway must complete at least one year of full-time equivalent experience, equating to approximately 1,820 hours. Those who followed the 120-credit pathway must complete a longer two-year period of satisfactory full-time experience.
This experience must involve providing accounting services or advice in acceptable areas, including accounting, attest, compilation, taxation, or management advisory services. The work must be performed under the direct supervision of a licensed CPA in a U.S. jurisdiction or a New York State public accountant. The supervising CPA must document and verify the candidate’s experience using the official forms provided by the NYSED.
Final Steps: Ethics Course and Licensing Application
The final phase involves gathering all documentation and submitting the application package to the New York State Education Department. New York does not require a separate, stand-alone ethics examination or course for initial licensure. The ethical component is integrated into the required 150-hour curriculum through courses covering communications, ethics, and professional responsibilities, and it becomes a mandatory continuing education requirement after licensure.
The candidate must submit the official application (Form 1) along with the required fee. This must be accompanied by Form 2, the certification of professional education sent directly from the college or university. The Experience Record form must also be completed by the supervising CPA to verify the duration and nature of the work experience. Once the NYSED approves all required documentation—including age verification, moral character certification, education, examination scores, and experience—the initial CPA license is issued.
Maintaining Your CPA License Through Continuing Education
Maintaining the CPA license requires ongoing professional development through Continuing Professional Education (CPE). New York CPAs must renew their license every three years, and compliance with CPE requirements must be affirmed annually. Licensees have two options for meeting the annual CPE requirement: completing 40 hours of acceptable formal continuing education, or completing a minimum of 24 hours concentrated in a single recognized subject area, such as auditing or taxation.
The state also mandates a specific ethics requirement as part of the CPE obligation. Licensed CPAs must complete four contact hours of professional ethics training every three calendar years. This training must be from a provider approved by the NYSED, and the hours count toward the total annual CPE requirement. Professionals who supervise attest or compilation services have an additional requirement, needing a minimum of 40 hours of CPE in accounting, auditing, or attest subjects during the three years preceding the performance of those services.