The requirements to become a CPA in New York can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in NY then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 6 Simple Steps to Becoming a CPA in New York
- 2 Meet the Eligibility Requirements for the CPA Exam
- 3 NY CPA Education Requirements
- 4 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 5 Study for, and PASS the CPA Exam!
- 6 NY CPA Work Experience Requirements
- 7 Obtain Your CPA License!
- 8 Additional Resources and Information
- 9 Contact Information
- 10 Bottom Line
6 Simple Steps to Becoming a CPA in New York
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in New York:
- Minimum age requirement?: Yes, you must be at least 21 years old
- US citizenship required?: No
- New York residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
NY CPA Education Requirements
In New York the main route to becoming a CPA is known as the “150-Semester Hour Pathway”, which requires you to have at least 150 semester hours to obtain your CPA license but only 120 semester hours to sit for the CPA Exam.
Yes, that means you can sit for the exam while you’re still in college!
However, there are a few exceptions if you’ve been out of school for a while (graduated before August 1, 2009) OR have over 15 years experience working under a CPA known as the “120-Semester Hour Pathway” and “15-year Experience Pathway”, respectively. If either of these situations apply to you, be sure to check out New York State Board’s page here for more info.
For more info on the 150-Semester Hour Pathway, here’s a breakdown of exactly what you need:
Requirements to sit for the CPA Exam in NY:
In New York you actually have a few different pathways to sit for the exam:
- Have at least 120 total semester hours from an accredited college, university or foreign equivalent
- If ALL of your education was in the US, then you must have one course in each of the following four areas:
- Financial accounting and reporting
- Cost or management accounting
- Taxation
- Auditing
- If ANY of your education was from outside the US:
- You’ll likely need to have NASBA’s International Evaluation Service (NIES) review your foreign education to make sure you qualify to sit for the exam. They’re super helpful and should be able to get you an answer fairly quickly.
- If ALL of your education was in the US, then you must have one course in each of the following four areas:
Requirements to obtain your NY CPA license:
- Obtain a Master’s in Accountancy degree from an AACSB accredited college, university or foreign equivalent
- Have at least 150 total semester hours (i.e. bachelor’s degree or higher) from an accredited college, university or foreign equivalent with at least:
- 33 semester hours in accounting with one course in each of the following four areas:
- Financial accounting and reporting
- Cost or managerial accounting
- Taxation
- Auditing and attestation services
The New York State Board of Public Accountancy defines “accounting courses” as courses that cover the following topics:
- Financial accounting and reporting
- Cost or managerial accounting
- Taxation
- Auditing and attestation services
- Fraud examination
- Internal controls and risk assessment
- Accounting information systems
36 semester hours in general business electives
The New York State Board of Public Accountancy defines “general business electives” as courses that cover the following topics:
- Business statistics
- Business law
- Computer science
- Economics
- Finance
- Management
- Marketing
- Operations management
- Organizational behavior
- Business strategy
- Quantitative methods
- Information technology and systems
- Curriculum must include, either as stand-alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility, and accounting research
For more info on what types of courses meet the 150 hour requirement, be sure to check out this helpful from the New York State Board: 150 semester hour course content table.
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in New York are as follows:
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*New York‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time.
In case you need to schedule or re-take any sections beyond the original nine-month NTS window, a $75 re-examination fee plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
NY CPA Work Experience Requirements
In addition to the education requirements discussed above, the New York State Board of Public Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of education you’ve obtained:
1) For applicants under the 150 Semester Hour Pathway (most candidates):
- You must have at least 1 year of full-time (or part-time equivalent) accounting experience under a licensed CPA.
2) For applicants under the 120 Semester Hour Pathway:
- You must have at least 2 years of full-time (or part-time equivalent) accounting experience under a licensed CPA.
3) For applicants using the 15-year Experience Pathway:
- You must have at least 15 years of of full-time (or part-time equivalent) accounting experience under a licensed CPA.
Obtain Your CPA License!
New York’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Documentation of required education (only if you sat for the exam with less than 150 hours)
- Documentation of work experience
- Pay the application fees ($377)
Assuming you’ve completed all of the requirements noted above, then you should be getting your CPA license in no time!
To help you navigate the process even more, be sure to check out the resources I’ve included below to help you during the application and licensing process.
Additional Resources and Information
Initial Licensure Application Forms
More info and FAQs on the Application Process and Education Requirements
Contact Information
New York State Board of Public Accountancy
89 Washington Avenue
Albany, New York 12234-1000
Email: cpabd@nysed.gov or Contact Page
Phone: (518) 474-3817, Press 1 then ext. 270
Fax: (518) 402-5354
Additional Organizations
New York State Society of CPAs
Bottom Line
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
