New York CPA Requirements (2026): NYSED Rules, Education, Experience
New York's CPA process runs through the NYSED Office of the Professions, not a traditional accountancy board. Here's what the path looks like in 2026.
New York's CPA pathway is administered by the New York State Education Department (NYSED) Office of the Professions, which makes it look slightly different on paper from states with traditional accountancy boards. The substance is largely comparable. Here's the 2026 walkthrough.
Authoritative source: NYSED Office of the Professions — Certified Public Accountant. Verify with NYSED before applying; rules change.
Education to sit for the exam
- Bachelor's degree (or higher) from a regionally accredited institution
- 120 semester hours minimum
- Including specific accounting and business coursework
Education to be licensed
- 150 semester hours total
- 33 hours in accounting
- 36 hours in general business
- Specific coursework in audit and attestation, financial accounting, taxation, and cost or managerial accounting
NYSED publishes a course-evaluation worksheet for non-NY-program graduates to map their transcript against the requirement.
Examination
Standard 2024 Evolution exam administered through NASBA. New York follows continuous testing. The 18-month credit window applies.
Experience
1 year (a minimum of 35 hours per week) of qualifying experience under the supervision of a licensed CPA. Acceptable in public accounting, private industry, government, or academia, with NYSED-specific definitions of qualifying duties.
Ethics
New York does not require a separate ethics exam at initial licensure (unlike California or Texas). Ethics is incorporated into mandatory CPE for license renewal — 4 hours of ethics per triennial period.
Application sequence
- Submit Form 1 (Application for Licensure) and Form 2 (Certification of Professional Education) to NYSED.
- Pass all four CPA exam sections.
- Complete the experience component, with the supervising CPA submitting Form 4B verification.
- Pay the licensure fee (approximately $377 as of 2026).
Continuing professional education
NY licensees must complete CPE every triennial period. The standard requirements are 24 hours of subject area concentration plus general CPE, with 4 hours of ethics. CPE rules in NY are detailed; consult NYSED's CPE FAQ.
Common NY traps
- Foreign and out-of-state degrees require NYSED's Foreign Credentials Evaluation Service or equivalent for first-time licensure.
- NY's definition of qualifying experience is more specific than some states; verify before assuming a non-public position counts.
- Mobility into NY from another state is permitted under the Uniform Accountancy Act, but New York has historically been more restrictive on attest work.
Frequently asked questions
Who regulates CPAs in New York?
The New York State Education Department (NYSED) Office of the Professions, not a separate accountancy board. This makes New York's process slightly different in look from most states (it's lumped in with other licensed professions) but the substance is comparable.
Does New York require 150 credit hours?
Yes for licensure, but you can sit for the CPA exam at 120 credit hours. New York has not adopted a 120-hour-plus-experience alternative path as of 2026 — the trend is being watched but not yet implemented in NY.