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Initial License for Certified Public Accountants - 120 semester hours and 2 years of acceptable experience

Effective November 21, 2026

To be licensed as a Certified Public Accountant in New York State you must:

  • be of good moral character;
  • be at least 21 years of age;
  • meet education requirements;
  • meet examination requirements; and
  • meet experience requirements.

The specific requirements for licensure are contained in Title 8, Article 149, Section 7404 of New York's Education Law and Part 70 of the Commissioner's Regulations.

You should also read the general licensing information applicable for all professions.

NOTE: Files may be purged when an applicant has not had any activity for approximately 10 years. Contact the Department for submission requirements.

The fee for licensure and the first registration is $427.

Fees are subject to change. The fee due is the amount in law when your application is received (unless fees are increased retroactively). You will be billed for the difference if fees have been increased.

  • Do not send cash.
  • If you apply for licensure electronically using the online Application for Licensure, you will be required to pay by credit card.
  • Other payments must be made by personal check or money order payable to the New York State Education Department. Your cancelled check is your receipt.
  • Mail any required forms and fees to the indicated address on the form.

NOTE: Payment submitted from outside the United States should be made by check or draft on a United States bank and in United States currency; payments submitted in any other form will not be accepted and will be returned.

Individuals who withdraw their license application may be entitled to a partial refund for the first registration period only.

  • For the procedure to withdraw your application, contact the Public Accountancy Processing Unit at opunit3@nysed.gov or by calling 518-474-3817 ext. 270 or by fax at 518-402-5354.
  • The State Education Department is not responsible for any fees paid to an outside testing or credentials verification agency.

NOTE: If you withdraw your application, obtain a refund, and then decide to seek New York State licensure at a later date, you will be considered a new applicant.  You will be required to pay the licensure and registration fees and meet the licensure requirements in place at the time you reapply.

  1. Form 1 - Application for Licensure with the fee of $427.00 payable to the NYS Education Department (NYSED).
  2. Form 2 - Certification of Professional Education- Submit this form to your college(s).
  3. Form 3 - Certification of Out-of-State Licensure and Examination Grades - 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. Alternatively, you may contact NASBA and request that they submit the exam scores to us via the Interstate Exchange of Examination Scores.
  4. Form 4B - Verification of Experience by Supervisor - Each supervisor who is attesting to the experience you are claiming completes and mails the form directly back to NYSED. The applicant must NOT submit this form to us.

The Certification of Professional Education (Form 2) and/or transcripts must be submitted directly by the educational institution that you attended to the address listed at the end of the form.

On or after November 21, 2026: 120-Semester Hour Pathway 
To fulfill the education requirement for licensure as a 120-semester hour pathway, there are two options:

  • New York State Licensure Qualifying Registered Programs. You must complete an accounting program registered by the Department as licensure qualifying. For a listing of currently registered licensure qualifying programs see the New York State Education Department's Inventory of Registered Programs. Select the option labeled "Search for programs leading to a Professional License" and then click on “Search”. From the list provided, select “CPA-120” and then click “SUBMIT”.

    Note: If you believe you attended a licensure qualifying program, but the program is not listed, please contact you school for clarification; or
     
  • All other programs. You must meet the requirements that are determined by the Department to be equivalent to a New York State Licensure Qualifying Registered Program. This is determined by reviewing your official transcripts. See the requirements outlined below for this type of review.

Applicants who have not completed a New York State Licensure Qualifying Registered Program must complete postsecondary education that is considered substantially equivalent to the education requirements for programs registered with the Department. The Department considers the following postsecondary education substantially equivalent for this purpose:

  • A bachelor's or higher degree in accounting or its equivalent from a college or university that is accredited by one of the accrediting agencies listed below. Any coursework taken as part of a degree program or non-matriculated must be taken from a college or university that is accredited by one of the accrediting agencies listed below (refer to Listing of Accrediting Agencies). To meet the degree in accounting requirement you must complete either:
    1. A bachelor's degree in accounting or business must include 24 semester hours of accounting course work in the degree program; or
    2. A Master's degree in accounting or business must include 21 semester hours of accounting course work in the degree program.
       
  •  Completion of 120 semester hours in the following content areas:

    Twenty-seven (27) semester hours in accounting in the content areas listed below, with one course in each of the first five listed content areas. Of the 27 semester hours, 18 semester hours of accounting must be at the upper-level division.
    1. financial accounting and reporting*;
    2. cost or managerial accounting;
    3. taxation*;
    4. auditing and attestation services*;
    5. accounting information systems*;
    6. fraud examination;
    7. internal controls and risk assessment;
    8. accounting ethics; and
    9. accounting data analytics.
    *One course is required to be taken at the upper-level (junior or senior) or graduate level.

    Thirty (30) semester hours in business in the content areas listed below, with one course in each of the first five listed content areas:
    1. information technology and systems;
    2. U.S. business law;
    3. business data analytics;
    4. economics;
    5. finance;
    6. management;
    7. marketing;
    8. operations management;
    9. organizational behavior;
    10. business strategy;
    11. quantitative methods;
    12. business statistics; and
    13. computer science.
    (Acceptable course work is detailed further in the 120 semester hour course content table.)

List of Acceptable Institutional Accrediting Agencies
For the purpose of meeting licensure requirements for public accountancy, an applicant must hold a bachelor's degree or higher and any coursework taken non-matriculated, the college or university must be accredited by one of the following accrediting agencies or bodies:

  • Accrediting Commission for Community and Junior Colleges (ACCJS)
  • Western Association of Schools and Colleges
  • Higher Learning Commission (HLC)
  • Middle States Commission on Higher Education (MSCHE)
  • New England Commission of Higher Education (NECHE)
  • Northwest Commission on Colleges and Universities (NWCCU)
  • Southern Association of Colleges and Schools Commission on Colleges (SASCOC)
  • WASC Senior College and University Commission (WSCUC)

Foreign Education

Applicants who completed any of their post-secondary (college) education outside of the United States and did not complete a New York State Licensure Qualifying Registered Program will be required to have a full review of their education to determine whether it meets the education requirements for licensure. 

NASBA's International Evaluation Service (NIES) is not authorized to approve applicants with education outside of the United States for licensure. The Department does not accept outside evaluation services of foreign education. This includes, but is not limited to, NIES, Josef Silny, World Education Services, etc.

To be approved for licensure, the candidate must apply to the Department for licensure by submitting the Application for Licensure (Form 1) and application fee and have a Certification of Professional Education (Form 2) completed by their school(s). The school(s) must submit the Form 2, along with official copies of the applicant's transcripts or mark sheets, directly to the Department for review. The original transcripts or mark sheets will be reviewed to determine if the applicant meets New York State's 120 semester hour education requirements for licensure.

New York State recognizes the Uniform CPA Examination, prepared and graded by the American Institute of Certified Public Accountants (AICPA). In New York State, the examination is administered by CPA Examination Services, a division of the National Association of State Boards of Accountancy.

The Uniform CPA examination is a computerized exam consisting of four (4) parts. The passing score for each of the four parts of the examination is 75. The candidate may sit for the parts individually, in any order within a rolling window.

As of 2024 the exam sections consist of four parts, three core and one discipline that must be passed within a rolling thirty (30) month window. The credit retention begins on the date the score is released for the first section passed. The exam candidate must sit for each section prior to the 30-month window credit expiration date.  The examination consists of the following:

  • Core: Auditing & Attestation (AUD)
  • Core: Financial Accounting and Reporting (FAR)
  • Core: Taxation and Regulation (REG)

Discipline (Select one):

  • Discipline: Business Analysis and Reporting (BAR)
  • Discipline: Information Systems and Controls (ISC)
  • Discipline: Tax Compliance and Planning (TCP) 

Expiration of Examination Scores
In New York State, once an applicant has passed all four sections of the examination, the examination credit does not expire. Further, after successfully passing all four sections of the examination, there is no time requirement to meet the education or experience requirements for licensure. This applies to candidates who physically sat for the exam in the U.S. or abroad at an overseas location.

Note: In order for New York State to have jurisdiction over the exam scores, the candidate must become an applicant in New York State by applying with an Application for Licensure (Form 1) and paying the fee of $427. If a candidate does not apply for the license, New York State will not have jurisdiction over the exam scores.

Examination scores older than 10 years
Applicants with exam scores older than 10 years are required to complete 40 hours of continuing professional education (CPE) within the past 12 months, prior to being licensed.

  • A list of approved subject areas may be found here.
  • All CPE may be completed through approved NASBA or NYS sponsors.

Exams passed in another jurisdiction
If an applicant passed part of the Uniform CPA Examination in another jurisdiction you may send either of these documents once you have submitted your Application for Licensure (Form 1) to the Department:

  • NASBA’s Transfer of CPA Examination Scores Service. If your state allows NASBA to transfer your scores, submit an order through NASBA’s Store website CPA Examination Services. Your scores will be transferred to the New York State Board for Public Accountancy on your behalf by NASBA; or 
  • Certification of Out-of-State Licensure and Examination Grades (Form 3). Submit this form to the state board of accountancy where you passed the exams. The other state board of accountancy will certify your exam scores and submit the Form 3 to the New York State Board for Public Accountancy on your behalf.

 
Note: If your exam scores were outside the windows noted above and you received an extension from another state board, you must include a copy of the extension approval and supporting documentation with your Application for Licensure (Form 1).

Examination Eligibility Requirements and Application Procedures
If you intend to take all or part of the CPA examination in New York State, you must:

  • Apply to CPA Examination Services to sit for the examination by submitting the First-Time Application for the Uniform CPA Examination and the application fee to CPA Examination Services. 
    • Note: This fee is not the license application fee as indicated above. It is a separate fee that the candidate pays to CPA Examination Services to take the CPA Examination. 
  • Provide CPA Examination Services with transcripts so that they can review your education to sit for the examination. Have your college or university submit copies of your official transcript directly to CPA Examination Services on your behalf. Upon receipt, CPA Examination Services will evaluate your education to sit for the exam. See additional information in the Education Requirements to Sit for Examination below.

Contact information for CPA Examination Services: website, phone at 1-800-CPA EXAM (1-800-272-3926), or Email: cpaes-ny@nasba.org.


Education Requirements to Sit for Examination 
On or after November 21, 2026

  • You may sit for the exam when you have completed:
    • 120 semester hours of course work, including:
    • One course in each of the five required accounting content areas: financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation services, and accounting information systems; and 
    • One course in each of the five required business content areas: information technology and systems, business law, business data analytics, economics, and finance.

If you were approved to sit for the examination prior to November 21, 2026, you will continue to be eligible to sit for any remaining sections. However, at the time of licensure, your education must be evaluated by the New York State Education Department. Please refer to the Education Requirements section, listed above.

Note: NASBA’s CPA Examination Services (CPAES-NY) or NASBA’s International Evaluation Service (NIES) are not authorized to conduct the education evaluation for licensure. After you pass the four sections of the CPA exam, you will need a formal evaluation of your education by the New York State Education Department when applying for licensure.

U.S. Education ONLY: NASBA's CPAES-NY will conduct the education evaluation to sit for the exam.

Foreign Education: If you have completed any of your post-secondary (college) education outside the United States, you may choose to have NIES review your education to sit for the examination only. 

Alternatively, you may choose to apply for licensure and have your foreign education reviewed by the Department prior to completing the exam. With this option you must meet the full 120 semester hour education requirements for licensure as the Department does not perform evaluations to sit for the exam. Once you have completed the 120 semester hour education requirement for licensure, the Department will notify NASBA of the approval to complete the exam. 

Candidates who completed any of their post-secondary (college) education outside of the United States and did not complete a New York State Licensure Qualifying Registered Program as outlined in the Education Requirements section, will be required to submit a Certification of Professional Education (Form 2) with transcripts, mark sheets and translation (if necessary) to the NYS Education Department as outline above.

  • NASBA's International Evaluation Service (NIES) is not authorized to approve a candidate's education for licensure. The Department does not accept outside evaluation services of foreign education. This includes, but is not limited to, NIES, Josef Silny, World Education Services, etc.

Reasonable Testing Accommodations
If you have a disability and may require reasonable testing accommodations for the examination, you will need to visit the examination provider’s website for information on the procedures for requesting such accommodations. Applicants with disabilities requesting reasonable accommodations for an examination need to contact CPA Examination Services and provide several types of documentation.

The applicant will record their claimed experience on the Application for Licensure (Form 1). The Verification of Experience by Supervisor (Form 4B) must be submitted by the CPA supervisor. Form 4B will not be accepted if submitted by the applicant,

120 semester hour pathway applicants: An applicant who meets New York State's 120 semester hour education requirements for licensure must document at least two years of full-time experience, or the part-time equivalent.

Acceptable experience may be earned in a public accounting firm, government, private industry or an educational institution. The experience can be in one of the following service areas: independent audit, compilation and reviews, internal, management, or government audit, forensic accounting, bookkeeping services and internal financial statement preparation, tax preparation or tax advice, financial advisory, consulting services, teaching college accounting, standards setting, other professional services. 

The experience must be gained under the supervision of a U.S. certified public accountant who is properly licensed and registered or authorized to practice in the jurisdiction of their principal place of business. If a CPA supervisor was not properly licensed or registered or authorized to practice in the state where they practiced, the experience cannot be accepted. Refer to the instructions on the Form 4B for additional information on acceptable experience, including the requirement for U.S. experience.

  • Same employing organization: The applicant and the supervisor must be employed by the same organization at the time the experience took place. Experience gained by outside employer relationship such as contractors, third party relations, consultants, board members, etc. will not be accepted.
  • Multiple employers: If the applicant is unable to gain the required experience at one employing organization, there is no limit to the number of Form 4Bs that may be submitted on the applicant’s behalf.
  • Full-time employment: Full-time experience is considered to be a 5-day work week, with at least 35 hours per week, excluding overtime. For teaching college accounting experience, the equivalency of semester hours to years, see the chart. 
  • Part-time employment: Part-time experience is acceptable when the applicant has worked at least 20 hours per week. Two part-time weeks equate to one full-time week. When the applicant is in a part-time status and works at least 35 hours per week, it will be accepted as a full-time week. All part-time experience requires supplemental documentation as outlined in the instructions of the Verification of Experience by Supervisor (Form 4B). See the Instructions for Completing Verification of Experience by Supervisor Form 4B for further detail on qualifying experience.