CPA LICENSURE · NY
New York
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
New York State Board for Public Accountancy
www.op.nysed.gov/certified-public-accountants
www.op.nysed.gov/certified-public-accountants
EDUCATION REQUIREMENTS
Under the 150-hour pathway, candidates may sit for the Exam at 120 semester hours, including one course each in financial accounting/reporting, cost or management accounting, taxation, and auditing. Full licensure requires 150 semester hours (225 quarter hours), a bachelor's degree or higher from a regionally accredited institution, at least 33 semester hours in accounting (18 upper-level), and at least 36 semester hours in general business subjects.
EXPERIENCE REQUIREMENTS
Candidates meeting the 150-hour education requirement must document one year of full-time experience, or the part-time equivalent.
SEPARATE ETHICS EXAM REQUIRED?
Not yet independently verified by CARE — confirm with the board.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).
APPLICATION NOTES
New York publishes a specific "CPA Evolution — 150-hour Education Requirement" page walking through the typical 150-hour program structure.
CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.
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