New York has no shortage of opportunities for people with accounting skills. But if you want to land more complex work or grow your own practice, becoming a licensed certified public accountant (CPA) is the next step. It takes time, strategy, and some serious prep, but the payoff can be worth it.
This guide breaks down how to become a CPA in NY, step by step. We’ll cover everything from meeting education requirements to passing the exam and building your CPA career.
Key Points
- You need 150 semester hours of education to become a licensed CPA in New York, but you can sit for the exam after 120.
- The CPA exam includes 4 sections. Each must be passed with a score of 75 or higher, and, in New York, you have 30 months to pass all sections once you pass your first.
- New York requires 1 year of verified work experience under the supervision of a licensed CPA.
- To maintain your license, complete 24 hours of specified continuing professional education (CPE) or 40 hours of general CPE annually. You also have to complete 4 hours of ethics CPE every 3 years.
Education Requirements to Become a CPA in New York
You’ll need the right college coursework behind you to get started on the CPA track in New York. We’ll go into more detail later, but here’s a high-level look at what the educational requirements look like.
The state requires 150 semester hours of education to get licensed. But you can sit for the CPA exam once you’ve earned 120 hours—usually the equivalent of a bachelor’s degree. Many candidates reach the 150-hour mark by completing a master’s program or taking extra coursework beyond their bachelor’s. In June 2025, the New York State Senate approved a bill that would create an alternative pathway to becoming a CPA. If signed into law, candidates could qualify with 120 semester hours of education and 2 years of relevant work experience, rather than the traditional 150 credits plus 1 year of experience. It would also enable CPAs licensed in other states to practice in New York if they meet comparable standards.
Steps to CPA Licensure in New York
Becoming a CPA in New York requires more than passing a test. You’ll need to check off several major requirements along the way, starting with education, then the exam, work experience, and, finally, your license application.
Here’s how it all comes together.
Complete the Educational Requirements
In New York, the state sets a high bar for CPA education.
Most candidates complete a bachelor’s degree with a concentration in accounting or a related field to meet the core requirements. But to get licensed, you’ll need to complete 150 semester hours. A bachelor’s degree program usually covers about 120 of those hours. Many candidates reach 150 by:
- Enrolling in a master’s in accounting or taxation
- Taking graduate-level business or accounting electives
- Pursuing a dual-degree program
- Completing an integrated 150-hour CPA track at their undergrad institution
Whichever path you choose, your coursework needs to cover specific topics:
- 33 semester hours in accounting, including financial accounting, cost or managerial accounting, taxation, and auditing
- 36 semester hours in general business, such as business law, economics, finance, and management
Beginning August 1, 2027, New York state will adopt the 150-credit CPA Evolution (150E) model. The major change is that all candidates will need to meet new, more detailed coursework requirements across accounting, business, and technology.
If you’re working toward a master’s, make sure your program aligns with New York’s requirements. Some graduate courses may count toward general business hours but not toward accounting-specific credits—and that can trip people up later.
If your degree is from outside the US, you’ll need to have it evaluated by a New York State Board-approved credential evaluation service before applying to take the exam.
Apply for and Pass the CPA Exam
You may have heard that the CPA exam is challenging, but don’t get discouraged. It tests how well you can apply your knowledge in real accounting scenarios.
Note: The CPA Exam itself is uniform across all states. However, licensing requirements—education, work experience, and residency—are set by each state and can vary. Always confirm details with your state board.
In New York, you can sit for the exam once you’ve completed at least 120 semester hours and met the course requirements in accounting and business.
The exam itself is broken into 3 core sections and 1 discipline section. The core sections are:
- AUD: Auditing and Attestation
- FAR: Financial Accounting and Reporting
- REG: Regulation
Next, you’ll choose the 1 discipline section that best fits your career goals. Your 3 choices are:
- BAR: Business Analysis and Reporting
- ISC: Information Systems and Control
- TCP: Tax Compliance and Planning
Each of the 4 sections you take is scored out of 99 points, and you need a 75 or higher to pass.
In New York, once you pass your first section, you have 30 months to pass all remaining required sections. And, yes, you can retake a section if you don’t pass.
Most candidates spend several months preparing, and many use a structured review course to stay on track. Think of it like training for a marathon. Pacing, consistency, and practice matter more than cramming at the last minute. For a closer look at what’s on the test and how to prep for it, check out our CPA exam guide.
Fulfill Work Experience Requirements
Before you can get licensed in New York, you’ll need to prove you’ve applied your accounting knowledge in the real world. That means completing at least 1 year of full-time work experience, or the part-time equivalent, under the supervision of a licensed CPA.
Here’s what counts:
- A minimum of 1 year in accounting or finance-related work
- Verification and supervision by a CPA who holds a license in New York or another US jurisdiction
- Work performed within a public accounting firm, corporate finance department, nonprofit, or government agency
- Duties that apply US accounting principles, such as auditing, tax prep, financial reporting, or internal controls
You don’t need to work in public accounting specifically, but the work must be relevant. New York doesn’t allow experience that’s purely administrative or unrelated to core CPA competencies. You’ll also need to submit Form 4B (Verification of Experience)—signed by the CPA who supervised your work—with your application.
If you’re earning your experience while still working toward the 150-credit requirement, that’s fine. Just make sure your hours are documented and verified once you’re ready to apply.
Meet New York’s Ethics Requirements
New York doesn’t require passing an ethics exam to get your CPA license, as some other states do. Instead, ethics is addressed through mandatory coursework in professional responsibility and reinforced by continuing education after licensure.
That said, if you expect to transfer your license to another state in the future, you may want to complete the AICPA Ethics Exam. It’s open-book, broadly accepted, and required in several jurisdictions.
Apply for Licensure
Once you’ve completed your education, passed all 4 sections of the CPA exam, and met the work experience requirement, it’s time to apply for your license through the New York State Education Department (NYSED).
Here’s what you’ll need to submit:
- Form 1: Application for Licensure
- Form 2: Certification of Professional Education, sent directly by your school (with transcripts)
- Form 3: Certification of Out-of-State Licensure and Examination Grades, required only if you hold CPA exam credit or a CPA license from another jurisdiction. Have the original jurisdiction transfer your exam grades, or request NASBA to submit your scores via the Interstate Exchange of Examination Scores.
- Form 4B: Verification of Experience by Supervisor, signed by your supervising CPA
- $427 application fee
You can file online or by mail, but either way, be prepared for some processing time. The state may take several weeks to review and approve your materials.
Upon approval, you’ll receive your CPA license and appear in New York’s public license verification system.
Continuing Education and License Maintenance in New York
Getting licensed is just the start. To keep your CPA credential active in New York, you’ll need to stay current through continuing professional education.
Each year, the state gives you 2 options:
- Complete 24 hours of CPE in a concentrated subject area
- Complete 40 hours of general CPE
In addition, you must complete at least 4 hours of ethics CPE every 3 years.
CPE providers must be approved by the NYSED. If you’re unsure whether a course counts, check the NYSED site.
You’ll also need to renew your license every 3 years. The NYSED will send you a notice, but it’s on you to meet the CPE requirements and submit the renewal on time. If you let your license lapse, you may have to take additional steps to restore it.
Career Opportunities for CPAs in New York
A license opens the door to a range of CPA careers in New York. From fast-paced finance in Manhattan to growing markets in upstate cities like Rochester, the demand for skilled CPAs spans industries and regions.
Here’s where CPAs are making an impact across the state:
- Public accounting firms: From the Big 4 (Deloitte, EY, KPMG, and PwC) to mid-size and boutique firms across NYC and beyond
- Corporate finance teams: Helping companies manage risk, reporting, and growth strategies
- Government and nonprofit roles: From city agencies to education and healthcare systems
- Entrepreneurship: Launching your own practice or consulting business
Remote and hybrid roles are also a possibility, giving CPAs flexibility in how and where they work. While salaries vary based on the path you take, CPAs can expect strong earning potential. According to the US Bureau of Labor Statistics (BLS), accountants and auditors in the state average $113,310 annually.
FAQs About Becoming a CPA in New York
Can CPAs prepare tax returns in multiple states?
Yes. Once you’re licensed, you can generally prepare tax returns for clients in any state. However, if you’re offering other services (like audits or attest work) across state lines, you may need to meet additional registration or licensing requirements depending on the state.
How much can I expect to earn as a CPA?
CPA salaries in New York vary based on experience, industry, and location. According to the BLS, New York accountants and auditors in the 10th percentile of earners make $62,430, with those in the 90th percentile making $178,500.
How often can I retake the CPA exam?
You can retake a failed CPA exam section once your score from the previous attempt has been released. Keep in mind that once you pass your first section, you’ll have 30 months to pass the remaining 3.
How do you maintain your CPA license?
To keep your CPA license active in New York, you must complete either 40 hours of general continuing education or 24 hours in a recognized subject area each year, along with at least 4 hours of ethics every 3 years. You’ll also need to renew your license with the state every 3 years.
Launch Your CPA Career with Intuit in New York
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Our job opportunities are built for every stage of the CPA journey, and can keep you close to home, whether you’re in NYC, Rochester, or working remotely. Explore CPA-oriented opportunities with Intuit in New York and take the next step in your career.