New York CPA Requirements (2026): Exam and License
New York exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Dated curriculum
New York’s current exam education and its August 1, 2027 CPA Evolution curriculum requirements must be kept separate. NASBA describes additional accounting and business subject coverage from that date.
Check exam entryCheckpoint 2
Can I obtain the license?
NYSED says existing licensing paths remain until Chapter 530 and implementing regulations are in place. The law’s November 21, 2026 effective date does not by itself settle final implementation.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
New York CPA Exam eligibility
New York’s current exam education and its August 1, 2027 CPA Evolution curriculum requirements must be kept separate. NASBA describes additional accounting and business subject coverage from that date.
- The 2027 curriculum includes upper-level accounting systems and taxation plus specified business topics.
- This subject transition is different from Chapter 530’s new licensing-path legislation.
Map your transcript
New York accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Existing curriculum | Current NYSED subject requirements | Current NYSED subject requirements | Separate current exam and 150-credit license checkpoints |
| From August 1, 2027 | Additional specified subjects including upper-level accounting systems and tax | Specified CPA Evolution business topics | Curriculum change is separate from Chapter 530 pathways |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
New York CPA license pathways
NYSED says existing licensing paths remain until Chapter 530 and implementing regulations are in place. The law’s November 21, 2026 effective date does not by itself settle final implementation.
| Route / availability | Education | Experience |
|---|---|---|
| Existing licensing paths | Current NYSED education requirements, including the 150-credit route | Current NYSED qualifying experience requirements |
| Chapter 530 options | New statutory framework subject to implementing regulations | Confirm final route and experience requirements before relying on it |
- Separately, the current 150-credit route has an August 1, 2027 curriculum transition.
- NYSED recommends submitting existing-route materials by May 1, 2027 and requires completion of licensing before the August cutoff for that treatment.
Dates that affect your decision
Planning for New York CPA requirements in 2027
Build the 2027 plan around three dates: November’s law, May’s recommended submission, and August’s curriculum cutoff.
November 21, 2026
EnactedChapter 530 law date
NYSED says the law and implementing regulations must be in place before the new paths replace existing guidance.
May 1, 2027
DeadlineRecommended submission date
NYSED recommends this date for existing-route materials ahead of the separate curriculum cutoff. It is not a guarantee of processing.
August 1, 2027
EnactedCPA Evolution education transition
The current-route licensing process must be completed before this cutoff to use the earlier curriculum treatment.
Worked planning example
Choosing between two different 2027 changes
Illustrative candidate scenario, not an eligibility determination.
Starting point
You want to use a new licensing path and also hope to qualify under the earlier coursework rules.
What the rules mean
The pathway law and curriculum transition are separate. One date does not automatically extend or replace the other.
Next action
Give NYSED your proposed degree, course completion, and application dates and confirm both the path and curriculum treatment.
From education to an appointment
How to apply and prepare in New York
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
New York CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the New York CPA Exam requirements in 2026?
- New York’s current exam education and its August 1, 2027 CPA Evolution curriculum requirements must be kept separate. NASBA describes additional accounting and business subject coverage from that date. The 2027 curriculum includes upper-level accounting systems and taxation plus specified business topics. This subject transition is different from Chapter 530’s new licensing-path legislation.
- Does New York require 150 hours for CPA licensure in 2026?
- NYSED says existing licensing paths remain until Chapter 530 and implementing regulations are in place. The law’s November 21, 2026 effective date does not by itself settle final implementation. Existing licensing paths: Current NYSED education requirements, including the 150-credit route; Current NYSED qualifying experience requirements. Chapter 530 options: New statutory framework subject to implementing regulations; Confirm final route and experience requirements before relying on it.
- How should I plan for New York CPA requirements in 2027?
- Build the 2027 plan around three dates: November’s law, May’s recommended submission, and August’s curriculum cutoff.
- Are New York exam eligibility and licensing the same?
- They are separate checkpoints. The pathway law and curriculum transition are separate. One date does not automatically extend or replace the other. Give NYSED your proposed degree, course completion, and application dates and confirm both the path and curriculum treatment.
- What should I confirm before applying in New York?
- Final Chapter 530 regulations remain unconfirmed. The page does not promise that a new path is operational solely because the law has an effective date.
- Does a CPAPass account apply for my New York license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official New York requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.