States with Significantly Comparable Licensure Requirements to New York State
For purposes of Licensure by Endorsement
Effective January, 2016
* These states are two-tier. A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
**These states currently have more than one path to licensure, with at least one path meeting the 3E criteria of the UAA (baccalaureate or higher with 150 semester hours, minimum 1 year experience and Uniform CPA Examination). Based on their current laws/rules, these states have passed legislation terminating the alternative paths within the time limits set forth by the UAA.*** These states currently meet the 3E pathway requirement for substantial equivalency under the UAA, and also have a historic pathway to licensure that can apply in specific cases with explicit board approval.