Welcome to the Office of the Professions’ newly redesigned website. Portions of this site may still be under development, so if you experience any issues or have any questions please submit a Website Feedback Form.
  • NYSED Homepage
  • Disclaimer
  • Contact Us
  • NYSED Employment
  • Board Members Only

States with Significantly Comparable Licensure Requirements to New York State

For purposes of Licensure by Endorsement

Effective January, 2016

  • Alabama*
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Commonwealth of the Northern Marianas Islands
  • Colorado
  • Connecticut*
  • Delaware
  • District of Columbia
  • Florida
  • Georgia
  • Guam
  • Hawaii*
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas*
  • Kentucky
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Montana*
  • Nebraska*
  • Nevada
  • New Hampshire
  • New Jersey
  • New Mexico
  • North Carolina
  • North Dakota
  • Ohio***
  • Oklahoma*
  • Oregon
  • Pennsylvania
  • Puerto Rico
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Utah
  • Vermont
  • Virgin Islands**
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming

* 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.