CPA requirements in New York
New York licenses CPAs through the NYSED Office of the Professions. Exam eligibility: 120 semester hours within a registered or accounting-content program. Licensure: 150 semester hours, or New York's long-standing 15-years-of-experience alternative. Experience: one year of qualifying experience under CPA supervision (more under the experience-only route).
$102,640
median accountant wage, New YorkBLS OEWS · May 2025
$114,070
mean annual wageBLS OEWS · May 2025
109,830
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours within a registered or accounting-content program |
| License education | 150 semester hours, or New York's long-standing 15-years-of-experience alternative |
| Experience | One year of qualifying experience under CPA supervision (more under the experience-only route) |
| Ethics requirement | No separate pre-license ethics exam |
| CPE after licensure | Annual CPE: 24 concentrated hours in one subject area or 40 hours across areas |
Compiled 2026-08-02 from the board's published framework. Rules change; NYSED Office of the Professions is the source of record before you file anything.
Pathway status
The 120-hour question in this state
No bachelor's-plus-experience pathway had been enacted at this page's August 2026 review; New York retains 150 hours or the 15-year experience route. Check NYSED and the NASBA pathways list for movement. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Endorsement available for licensees from substantially equivalent states; New York also credentials by its unique experience route.
Neighbouring sheet: CPA requirements in New Jersey. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.