New York State and NYC CPA Requirements

In November 2024, the New York State Society of CPAs (NYSSCPA) published an in-depth analysis of the accounting talent landscape. It highlighted a major shortage of accountants, both in the United States in general and in New York in particular.

Multiple states, including New York, have moved to address the shortage by reforming their certified public accountant (CPA) licensing processes. New York enacted a new CPA pathway in June 2025.

Explore the changes, learn how they impact established pathways to CPA licensure, and find out how to become a New York State or NYC CPA with this guide.

CPA candidates must usually meet two sets of education requirements. The first set applies to eligibility for the Uniform CPA Examination, and the second applies to eligibility for a full CPA license.

These requirements differ in many states, including New York. New York candidates also face variable exam eligibility requirements depending on when they apply.

The legacy pathway to CPA exam eligibility will remain available until Aug. 1, 2027. It requires:

After Aug. 1, 2027, this pathway will phase out. If you apply after that date, new exam eligibility standards will apply:

Refer to the Eligibility to Take the Exam section for more information.

You must satisfy additional education requirements to become a fully credentialed New York State or NYC CPA. Like the CPA exam eligibility requirements, these include legacy pathways that will phase out in 2027 and new pathways that will replace them.

The 2025 reforms to New York CPA requirements introduce new licensure pathways, which operate parallel to those listed in the section immediately above. Under the new law, you can qualify for a CPA license with at least a bachelor’s degree and 150 or 120 semester credits.

Your qualifying degree must include an accountancy concentration that satisfies the coursework requirements listed in the section immediately above. Precise details will vary, depending on whether you seek your initial license before or after Aug. 1, 2027.

You will also need varying professional experience to qualify for licensure, depending on whether you have 150 or 120 credits. The section immediately below explains these specifics.

If you apply for your initial New York State or NYC CPA license with 150 semester credits, you require at least one year of professional accounting experience. Applicants qualifying through the new 120-credit pathway will need two years of professional accounting experience instead of one.

In both cases, the following details apply:

As an applicant, you will list your experience on your Form 1 application, while your supervising CPA will record it on Form 4B. NYSED will cross-reference both submissions to verify their accuracy. You can accumulate the required experience through multiple employers, but each employer must submit a separate Form 4B.

New York uses a week-based system to track work hours. It considers a five-day work week consisting of at least 35 hours to equal one full-time week. You can use two part-time weeks to equal one full-time week, as long as you worked at least 20 hours in each of the part-time weeks.

Every CPA candidate must pass the four-part CPA exam. While the exam content is always the same, the standards you must meet to take the exam vary among states. The following section covers what to do to meet New York’s exam requirements.

You become eligible to sit for the CPA exam as a New York candidate when you have 120 semester credits. Again, eligibility details depend on whether you apply for the exam before or after Aug. 1, 2027.

If you apply before that date, your 120 credits must include at least one course in each of the four required content areas:

If you apply after that date, you need to take at least one course in each of the five required accounting content areas and five business content areas.

You must have your academic credits evaluated by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Services if you completed your qualifying education outside the United States.

New York candidates apply for the exam through NASBA’s CPA Examination Services. You must have your school(s) forward all postsecondary academic transcripts to NASBA on your behalf as part of the application process.

You will create an online account with NASBA to manage your application details during this process. You can register as an exam candidate once NASBA reviews and approves your application. From there, NASBA will digitally issue you a Notice to Schedule (NTS).

Upon receiving your NTS, you can select a date, time, and location to sit for each of the four exam sections. You can take these sections individually, and in any order you like. However, you must pass all four CPA exam sections within a rolling 30-month window.

As of July 2025, the following fees apply to New York CPA exam candidates:

Exam credits do not expire, provided you pass all four sections within the allotted 30-month window. However, you must complete at least 40 hours of continuing professional education (CPE) during the 12 months preceding your application date if you apply for your initial license with exam scores over 10 years old.

Get more CPA exam resources:

Upon meeting all New York State and NYC CPA requirements, you must apply to NYSED for your initial license. As of July 2025, a $427 fee applies. This fee covers your application and the registration of your initial license.

Potential clients or employers may ask to verify your CPA license. To do this, use NYSED’s online license verification service. Written verifications are available for a $20 fee.

You must renew your New York CPA license every three years. The Office of the Professions hosts an online license renewal portal. Like other states, New York maintains CPE requirements for licensed CPAs. The state’s CPE requirements include:

The seven officially recognized subject areas are accounting, auditing, attestation, advisory services, taxation, professional ethics, and specialized industry knowledge. The Office of the Professions provides additional information, including detailed breakdowns of acceptable content in each area.

You do not need to submit any specific CPE documentation when renewing your license. However, you must affirm your compliance with CPE guidelines when you renew, and all New York CPAs are subject to random CPE audits. You must maintain records of your CPE for at least five years.

If you hold an ownership stake in an accounting sole proprietorship, limited partnership, or limited liability partnership, you do not strictly need a New York CPA license. However, at least one of the owner-shareholders in accounting-related limited liability companies and corporations must hold a CPA license from the state.

All firms that use “CPA” or any variation in their official names must be fully owned by licensed certified public accountants.