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Information for Endorsement Applicants and CPAs Practicing under Practice Privilege

Effective November 21, 2026

CPAs who completed the Uniform CPA examination and were licensed under either a 120-semster hour and 2 years of experience pathway or 150-semester hour and 1 year experience pathway are eligible to apply for licensure by endorsement and allowed to practice in New York State under practice privilege. 

The CPA license must be in an active status. CPAs with inactive, delinquent, suspended, exempt, etc. statuses are not eligible for licensure by endorsement and are not allowed to practice in this state under practice privilege.

Only those CPAs holding an active license or permit are eligible for licensure by endorsement and allowed to practice in New York State under practice privilege.

Two-tier states. An individual who initially receives a certificate from a tier state that does not grant full CPA licensure privileges is not eligible for licensure by endorsement or practice privilege in New York State until all additional requirements have been satisfied and a license or permit has been issued by that state.