State Updates
New York Adopts a 120-Credit CPA Pathway, Effective November 21, 2026
Governor Hochul signed a law adding a 120-credit plus two-year experience route to CPA licensure in New York, and moving the state to individual-based mobility. It takes effect November 21, 2026.
Published July 15, 20266 min readVerified as of July 15, 2026
New York's New Pathway
New York now has a 120-credit route to CPA licensure. Governor Kathy Hochul signed Assembly bill A7613B and its Senate companion S6891B into law on November 21, 2025, enacted as Chapter 530 of 2025. The law takes effect twelve months after signing, on November 21, 2026. It adds a pathway that requires a bachelor's degree with 120 semester hours, two years of experience, and passing the Uniform CPA Exam, as an alternative to the traditional 150-credit route.
What the Law Requires
The legislation amends Section 7404 of the New York Education Law to create the new route. It does not replace the existing path of a bachelor's degree, 150 semester hours, one year of experience, and the CPA exam. Candidates going the 120-credit way trade the extra 30 credit hours for a second year of experience. Both routes require passing all four sections of the exam.
- New route: bachelor's degree, 120 semester hours, 2 years of experience, pass the CPA exam
- Existing route (retained): bachelor's degree, 150 semester hours, 1 year of experience, pass the CPA exam
- Experience must be attested to by a licensed CPA
New York Also Moved to Individual Mobility
The same law amends Section 7406 of the Education Law to shift New York to an individual-based mobility model. An out-of-state CPA in good standing who has passed the Uniform CPA Exam can practice in New York without obtaining a reciprocal New York license, while remaining subject to New York laws and the State Board's authority. This tracks the national move toward individual practice privilege that the Uniform Accountancy Act adopted in 2025.
The 150-Hour Path Is Not Going Away
The new route is an addition, not a replacement. New York State Society of CPAs CEO Calvin Harris Jr. put it plainly, saying the 150-hour pathway is not going anywhere. Candidates who prefer to complete a master's degree or the extra 30 credits and license with one year of experience can still do that. The two-year route simply gives people who want to start working sooner a way to reach licensure without the additional coursework.
Sitting for the Exam Versus Getting Licensed
One point worth clarifying: this law changes the requirements to get licensed, not the requirements to sit for the exam. New York already lets candidates sit for the CPA exam at 120 credit hours under existing rules, so that part is not new. Candidates should confirm current exam-sitting and licensure requirements directly with the New York State Education Department Office of the Professions before making a plan.
What This Means for Candidates
New York is one of the largest CPA markets in the country, so this change matters well beyond the state line, especially paired with the new mobility rules. For the full New York requirements, see our New York CPA requirements page. For how New York fits into the national picture, see our 120-credit pathway tracker and the roundup of states with pathways effective in July 2026.
Sources
- 1.New York State Senate — S6891B (2025-2026 Session)(accessed Jul 15, 2026)
- 2.New York State Assembly — A7613B (2025-2026 Session)(accessed Jul 15, 2026)
- 3.CFO Dive — NY Won't Immediately Flip CPA Licensing Switch: Here's What Happens(accessed Jul 15, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
Learn more about the author