How to Become a CPA in New York: Requirements and Steps
A practical guide to becoming a licensed Certified Public Accountant in New York, covering education, the CPA Exam, experience requirements, and the applic
Becoming a Certified Public Accountant (CPA) in New York opens the door to career opportunities in public accounting, corporate finance, and specialized advisory services. The process is governed by the New York State Board for Public Accountancy and involves a combination of formal education, rigorous testing, and verified work experience.
Meet the Education Requirements
New York State requires CPA candidates to complete a bachelor’s degree or higher from an accredited college or university. To meet the specific educational standards, your coursework must include:
- 150 semester hours of college credit
- A concentration in accounting, typically meaning at least 33 semester hours in general business and accounting subjects
- At least one course in financial accounting, cost accounting, tax accounting, auditing, and accounting research
While you can sit for the CPA Exam in New York once you have earned your bachelor’s degree and at least 120 semester hours, you must complete the full 150 semester hours to receive your actual license.
Pass the Uniform CPA Examination
After the New York State Board reviews and approves your transcripts, you will receive an Authorization to Test (ATT). This allows you to schedule the Uniform CPA Examination through NASBA. The exam consists of four sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
- A specialized Discipline section of your choice (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning)
You must pass all four sections within an 18-month rolling window. Thorough preparation using approved review courses is highly recommended, as the pass rates are demanding.
Gain Relevant Work Experience
Passing the exam is only part of the equation. New York requires candidates to complete at least one year of qualifying work experience. This experience must be gained under the direct supervision of a licensed CPA and involve providing accounting services such as:
- Financial statement preparation and analysis
- Tax planning and preparation
- Management advisory services
- Consulting
The supervising CPA will need to verify your experience by completing a Form 4B (Certificate of Experience) on your behalf.
Apply for Your License
Once your education, examination, and experience requirements are fully satisfied, you can submit your formal license application to the New York State Education Department. This final step involves submitting your application fee, your completed experience form, and having your college send official, final transcripts directly to the state board.
Maintain Your License
After receiving your New York CPA license, you must fulfill Continuing Professional Education (CPE) requirements to keep it active. New York CPAs must complete 40 hours of acceptable CPE each calendar year, with specific subject requirements depending on whether you work in public accounting or provide financial statement attestations.