Initial License for Certified Public Accountants - Grandparented - 120 Semester Hours and two years of experience

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.

Prior to August 1, 2027: 120 -Semester Hour Pathway
This grandparented – 120 semester hours pathway will be phased out on August 1, 2027 and applicants pursing this pathway must complete the entire licensing process (including the Examination and Experience Requirements) before this date. 

Applicants who did not become licensed under the grandfathered 120-semester hour pathway by August 1, 2027, will not automatically meet the new 120-semester hour pathway. Applicants will need to choose another Initial Licensure Pathway and have their education re-evaluated. Contact the New York State Board for Public Accountancy for more information.

• Applicants Not Licensed in Another State. Applicants who are not licensed in another state as a CPA must have applied for licensure and completed their education prior to August 1, 2009 to be considered grandparented into this pathway. If the education was not approved under this pathway, it may be reviewed by the Department to determine eligibility. Applicants who did not satisfy both requirements by August 1, 2009 are required to file under another Initial Licensure Pathway.
   
• Applicants Licensed in Another State. Applicants who were licensed in another state prior to August 2009 and cannot certify 4 years of experience within the last 10 years may apply under the 120 Semester Hour Pathway prior to August 1, 2027 and they must complete the licensing process before this date. Similar to endorsement, the applicant's out-of-state license must be active to apply under this pathway. If an applicant was licensed after August 2009, they must file under another Initial License Pathway or the Endorsement Pathway if they have been licensed for at least 4 years with the appropriate post-license experience.
   

New York State recognizes the Uniform CPA Examination, prepared and graded by the American Institute of Certified Public Accountants (AICPA). In New York, 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.

Examination Eligibility Requirements and Application Procedures
Applicants under the grandfathered 120-semester hour pathway would have already completed their education and would likely have been admitted to the examination. Applicants must contact NASBA CPA Examination Services to apply for a Notice to Schedule. 

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.

Beginning in 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 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.

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 (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 for licensure who met the eligibility requirements for grandparenting under New York State's 120 semester hour education requirements 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 or review services, 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 experience teaching college accounting, 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 Completing Verification of Experience by Supervisor (Form 4B) for further detail on qualifying experience.