New York CPA Requirements (2026): Exam and License
Compare New York CPA exam eligibility and licensure steps, including education, experience, fees, ethics, and CPE. Because pathways are changing in 2026, verify the route available to you with New York State Education Department — State Board for Public Accountancy.
Quick answer
Under the traditional route summarized here, New York uses 150 semester hours, 1 year of experience, and all 4 CPA exam sections. New education and experience pathways are changing in 2026, so confirm the route currently available through the New York State Education Department — State Board for Public Accountancy.
Verify before applying: Check the New York State Education Department — State Board for Public Accountancy for the controlling rule, and use the NASBA licensure pathways map to review 2026 alternatives. Rules, effective dates, and fees can change.
150 hrs
Traditional Route
semester hours
1 yr
Listed Experience
either
$377
Fee Estimate
verify before payment
40 hrs
CPE
annual
New York CPA education requirements
The traditional route summarized in this guide uses 150 total semester hours, including at least 33 hours of accounting coursework.
Traditional-route education snapshot
The accounting minimum is one part of the full education requirement. Confirm acceptable accounting and business courses with the state board before enrolling.
- Accounting minimum
- 33 hours
- Remaining credits
- 117 hours
Evaluating the career outcome too? Review the New York CPA salary analysis.
New York CPA candidate restrictions
| Candidate requirement | New York |
|---|---|
| State residency | Not required |
| Social Security number | Required |
| Minimum age | 21 years |
| Ethics course or exam | Required |
How to become a CPA in New York: traditional route
Traditional steps to a CPA license in New York
1. Verify the current pathway
Open the New York State Education Department — State Board for Public Accountancy rules and confirm the education-and-experience combination currently available to you.
2. Confirm exam eligibility
Check degree, coursework, transcript evaluation, residency, identification, and application requirements before paying fees.
3. Pass all four exam sections
Complete AUD, FAR, REG, and one Discipline section within the credit window shown in your official candidate account.
4. Document qualifying experience
Confirm the work, duration, supervisor, and verification form accepted by New York State Education Department — State Board for Public Accountancy.
5. Complete license requirements
Finish any ethics, background, documentation, and fee requirements that apply to your selected licensure pathway.
New York CPA exam and application fees
| Fee Type | Amount |
|---|---|
| State Application Fee | $377 |
| Exam Fee (per section) | $238 |
| Total Exam Fees (4 sections) | $952 |
| Estimated Total (exam only) | $1329 |
New York CPA application checklist
0/5 completeOpen the New York State Education Department — State Board for Public Accountancy rules and confirm the education-and-experience combination currently available to you.
How to read the details below: Education and experience sections document the traditional route in this page's source set. If your state has adopted an alternative 2026 pathway, the official board rule and effective date control.
New York CPA exam eligibility versus licensure
Eligibility to sit for the Uniform CPA Exam is a separate checkpoint from eligibility for a New York CPA license. A candidate may be allowed to test before completing every education, experience, ethics, and documentation requirement used for licensure.
Review both checkpoints with New York State Education Department — State Board for Public Accountancy before paying an application fee. The board's current rule and effective date control when an alternative pathway, transcript rule, or experience combination is available.
New York education and experience pathways
The traditional route in this guide's source snapshot combines 150 semester hours, including 33 accounting hours, with 1 year of listed experience. That is a route summary, not a claim that it is the only route available in 2026.
States are adopting additional bachelor-degree and experience combinations on different dates. Confirm the pathway you plan to use, the qualifying coursework, and who may verify your experience directly with the state board.
Current Uniform CPA Exam structure
The current Uniform CPA Exam has three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates also choose one Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
A passing score is 75 for each section. Credit windows and transition rules can vary by jurisdiction and candidate history, so verify the deadline shown in your official candidate account instead of relying on a single nationwide timeline.
New York fees, ethics, and continuing education
Application, examination, licensing, and ethics costs can be charged by different organizations and can change during the year. Treat the figures on this page as planning estimates and confirm the current total before submitting payment.
After licensure, the source snapshot lists 40 CPE hours on a annual cycle, including 4 ethics hours. Verify the reporting period, approved subjects, carryover rules, and first-renewal treatment with New York State Education Department — State Board for Public Accountancy.
Turn your New York eligibility plan into exam progress
Choose your first section, answer targeted questions, and build a daily practice routine around the requirements you just reviewed.
Build my CPA study planFrequently Asked Questions
- Does New York still require 150 hours for CPA licensure in 2026?
- New York's traditional route uses 150 semester hours. Some states now offer additional education-and-experience combinations, so confirm the pathways and effective dates currently available with New York State Education Department — State Board for Public Accountancy.
- Are the New York CPA exam and license requirements the same?
- Not necessarily. Eligibility to sit for the CPA exam can differ from the education, experience, ethics, and documentation required for a license. Verify both checkpoints before applying.
- Where should I verify New York CPA requirements?
- New York State Education Department — State Board for Public Accountancy publishes the controlling state rules. NASBA's licensure pathways map is a useful second source for recent pathway legislation, but the state board rule and effective date control.