Skip to main content
NYCPA Requirements 2026Updated July 27, 2026

New York CPA Requirements

Everything you need to become a CPA in New York

120/150
Credit Hours*
1
Year Experience
$427
License Fee
120
CPE Hours/3 Years

Key Facts

  • 120-credit pathway enacted, effective November 21, 2026 (A7613B)
  • 150 credit hours currently required for licensure
  • Higher accounting credit requirement (33)
  • Minimum age 21 for licensure (no age minimum to sit for exam)
  • 120 hours of CPE required every 3 years

*New York offers a 120-credit pathway (A7613B) with additional experience requirements. Effective November 21, 2026. See Licensure Pathways below for details.

International Candidates: New York does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits33
Business Credits36
Additional Requirements:
  • Must include auditing, cost accounting, and tax
  • Specific course requirements are detailed
  • Must be 21 to obtain license (no age minimum to sit for exam)
New York offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government
  • Academia

Exam Eligibility

Education to Sit120 credits including one course in each of financial accounting and reporting at the upper division, cost or management accounting, taxation, and auditing at the upper division. New York sets no accounting or business CREDIT-HOUR minimum to sit.
Credits to Sit120
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$427
Renewal Fee$292
Renewal Period3 years
CPE Hours Required120 per 3 years
Ethics CPE RequiredYes

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester credits
  • 33 hours accounting, 36 hours business
  • 1 year of professional accounting experience
EnactedA7613B

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: November 21, 2026

  • 120 college credit hours (bachelor's degree equivalent)
  • 2 years of professional accounting experience
  • Signed November 21, 2025 by Governor Hochul
  • Specific educational components being defined during 12-month transition
  • One of the largest CPA markets nationally

New York State Board of Accountancy

New York State Education Department

Visit Official Website(opens in new tab)
(518) 474-3817
cpabd@nysed.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the New York State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

New York CPE & License Renewal

120
CPE Hours Per Period
3 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$427
Renewal Fee
$292 every 3 years

Frequently Asked Questions

There is no minimum age to sit for the CPA exam in New York. However, you must be at least 21 years old to obtain your CPA license.

Education Programs for New York

27 programs meet CPA education requirements in New York. Browse by category to find the right fit.

Online MAcc

8

Ready to Start Studying?

Find the perfect CPA review course for your New York CPA journey.