The New York State Education Department (“SED”) Office of the Professions (“OP”) is alerting everyone to a vishing scam that has been brought to our attention. Phishing—or “vishing”—scams impersonate SED employees or websites attempting to collect licensure and personal information from the licensee. If you receive an inquiry which you believe to be suspicious do not provide any information. To verify if the inquiry was from OP, contact us directly. You may report any suspicious communication received to the Federal Trade Commission.
  • NYSED Homepage
  • Disclaimer
  • Contact Us
  • NYSED Employment
  • Board Members Only

Initial License for Certified Public Accountants - 15 years 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.

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.

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 a candidate does not apply for the license, New York 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).

Admission to the examination
If you are applying for admission to the examination based on 15 years of acceptable experience in lieu of meeting the education requirements, you do not need to submit transcripts to NASBA’s CPA Examination Services or the New York State Education Department. Instead, apply to New York State Education Department for licensure by submitting the Application for Licensure (Form 1) and fee. 

The applicant will record their 15 years of claimed experience on the application (Form 1). The applicant will request their U.S. licensed CPA or CPAs who supervised their 15 years of acceptable experience to complete and submit a Verification of Experience by Supervisor (Form 4B) to the New York State Education Department. Form 4B will not be accepted if submitted by the applicant.

The New York State Education Department will notify NASBA’s CPA Examination Service with your examination eligibility based on 15-years of experience.

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.
 

Fifteen years of experience acceptable to the New York State Board for Public Accountancy may be substituted for education for admission to the examination and licensure. This experience must be earned under the direct supervision of a U.S. Certified Public Accountant (CPA).

An applicant who was approved to sit for the examination based on 15 years of experience acceptable to the New York State Board for Public Accountancy in lieu of meeting the education requirements does not need to document any additional experience after passing the examination.

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 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 Verification of Experience by Supervisor (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 for Completing Verification of Supervisor (Form 4B) for further detail on qualifying experience.