Public Accountancy
Application Forms
Instructions for completing and submitting the forms required for licensure appear below. You may also need to submit additional information (for example, examination scores). Please refer to the license requirements link on the left for complete information regarding all requirements you must meet.
Individual Application Forms
Form 1 - Application for Licensure & First Registration (cpa1.pdf; 23K; 4 pages)
All applicants for licensure must complete this form and submit it with the $377 licensure and registration fee directly to the Office of the Professions at the mailing address at the end of Form 1. Make checks payable to the New York State Education Department. Your cancelled check is your receipt. You must answer all questions and provide all information requested unless otherwise indicated. Failure to complete all required parts of the application will delay its review. Your signature on Form 1 must be notarized by a notary public.
Applicants who have not already passed the licensing examination must also file an application and fee with CPA Examination Services.
Address/Name Change Form - Optional (anchange.pdf; 31K; 2 pages)
You are required to notify us within 30 days of any name or address changes. Please read the instructions and complete the appropriate sections of this form.
Form 2 - Certification of Professional Education (cpa2.pdf; 29K; 2 pages)
Documentation of professional education should be sent to either the State Education Department or to CPA Examination Services for review, pursuant to the directions provided below. Transcripts and the appropriate forms must be submitted directly by the educational institutions you attended.
Submission to the State Education Department
Have all of your educational institutions submit Form 2 and your transcripts to the State Education Department only if:
- you received your post-secondary education in whole or in part from outside the United States, or
- you have already passed the Uniform CPA Examination, either in New York or in another jurisdiction.
The form 2 should be completed as follows:
- Form 2, Section I: Complete this section of the form before sending it to your school.
- Form 2, Section II: The Registrar must complete this section and return the form directly to the Office of the Professions at the address on the form.
Submission to CPA Examination Services
If your post-secondary education is from entirely within the U.S. and you have not already passed the Uniform CPA Examination you must send your transcripts and CPA Examination Services' New York Registered Program form (if appropriate) for review to:
New York Service Unit
CPA Examination Services
PO Box 198469
Nashville, TN 37219
Phone: 1-800-CPA-EXAM (1-800-272-3926)
E-mail: cpaes-ny@nasba.org
Web: www.nasba.org
Form 3 - Certification of Out-Of-State Licensure and Examination Grades (cpa3.pdf; 21K; 2 pages)
This form must be submitted directly by the licensing authority.
If you have credit for any parts of the Uniform CPA Examination from another jurisdiction or are licensed in another jurisdiction, examination grades must be transferred from the jurisdiction in which the examination was taken. Endorsement applicants must have a Form 3 submitted from each state they were licensed in and each state where they sat for the examination. Please photocopy the form as necessary.
Section I: Complete this section of the form before sending it to the jurisdiction.
Section II: The jurisdiction must complete this section and return the form directly to the Office of the Professions at the address on the form.
Form 4 - Applicant Experience Record (cpa4.pdf; 25K; 3 pages)
Form 4B - Certification of Employer (cpa4b.pdf; 32K; 2 pages)
Instructions for Form 4B, Certification of Employer (PDF version; 12K; 2 pages)
Every applicant for licensure must document qualifying experience, however, this documentation is to be submitted only after* obtaining credit for the full Uniform CPA Examination and the required experience has been completed. If you have not met both these criteria, please retain these forms for future use. If you have completed the full examination and believe you meet the experience requirement, you should submit Form 4 to the CPA Unit at the address at the end of the form and ask each employer from whom you are claiming experience to submit a Form 4B on your behalf.
The Form 4B must be submitted directly by your employers. It will not be accepted if submitted by you.
You may photocopy Form 4B if necessary. Be sure to provide each employer with a copy of the instructions. Public accounting employers will only need to submit Form 4B. Experience submissions from nonpublic employers will have to include additional, detailed information.
The information requested on Form 4 is used to update the original information you provided for our records, so please complete Form 4 fully.
Form 4E - Applicant Experience Record For Endorsement Applicants (cpa4e.pdf; 19K; 2 pages)
Complete this form only if you are applying for licensure by endorsement of a CPA license issued by another state that has significantly comparable licensure requirements to New York State or a credential by a foreign jurisdiction that has significantly comparable licensure requirements to New York State. A list of such states/jurisdictions is provided here (HTML, PDF)
Complete both pages of this form. In item 3, enter your name as it appears on your Application for Licensure (Form 1). Be sure to sign and date item 8 and send this form directly to the Office of the Professions at the address listed at the end of the form. Your signature on this form must be notarized by a Notary Public. A Form 4B must be submitted for each employer you list on this form.
Form 5T - Application for Temporary Practice Permit (cpa5t.pdf; 24K; 3 pages)
Complete this form if you are an out of state licensed CPA and are applying for an original or 1 year renewal of a Temporary Practice Permit.
A Temporary Practice Permit may be issued to:
- a CPA who is licensed in another United States jurisdiction that is determined to have significantly comparable licensing requirements to New York State; or
- a CPA who is licensed in a jurisdiction that does not have significantly comparable licensing requirements to New York State but meets NYS' education, examination and experience requirements for licensure. To document this, you must submit this application form and New York State CPA licensure application Forms 2, 3 and 4B.
To streamline processing, the completed, signed and notarized Form 5T should be e-mailed as an attachment or faxed to the State Board for Public Accountancy Office at:
E-mail: cpabdexp@mail.nysed.gov
Fax: 518-474-6375
The application fee must be sent as a check or money order, made payable to the NYS Education Department, along with a copy of the first page of the Form 5T to:
New York State Education Department
Office of the Professions
PO Box 22063
Albany, NY 12201
If you do not have access to fax or e-mail, you should submit the completed, signed and notarized Form 5T with the application fee to the PO Box address listed above.
