State & Territory Requirements


New York

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last updated 5/1/2015


Age Requirement: 21
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: No*
Education Requirement for Licensure (post-08/09) 150 hours (including B.A.) OR (pre-08/09) 120 hours (including B.A.) OR Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination.
Participates in International Examination Program Yes
Hours in accounting: B.A. Degree or higher degree from a program that is registered by the Department as meeting New York's 150 (post-08/09) or 120 (pre-08/09) semester hour education requirements OR A Masters degree in accounting from an AACSB accredited accounting program OR (post-08/09) 33 semester hours in accounting with at least one course in each of the following: financial accounting and reporting, cost or managerial accounting, taxation and auditing, accounting research and attestation services AND 36 semester hours in general business AND at least one course in ethics AND at least one course in communications OR (pre-08/09) 24 semester hours in accounting to include each of the following: Financial accounting, Cost accounting, Taxation, Audit and attestation AND 21 semester hours in business and accounting, 6 semester hours (or 4 semester hours at the graduate level) in business law, 6 semester hours in finance, 3 semester hours in statistics, and 6 semester hours in economics.
Exam sitting requirements: B.A. (120 hours) including a course in each of the following: Financial accounting, Cost or management accounting, Taxation, and Audit and attestation.
Experience requirements: 1 year experience gained in employment in a public accounting firm, government, private industry or an educational institution
Ethics exam: No ethics exam


150 hour education requirement became effective for licenses issued after Aug. 1, 2009

*Social security number is used for domestic candidates, however is not required; international program candidates are assigned a unique number by CPA Examination Services (CPAES).

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

New York State Society of CPAs

Stephanie Doctor


14 Wall Street

19th Floor

New York, NY




by the way

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state board

New York State Board for Public Accountancy


State Education Department Division of Professional Licensing Services

89 Washington Avenue, 2nd Floor East Mezzanine

Albany, NY


Information for first-time applicants - CPA Examination Services


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