How to Get a CPA License in New York

• Education requirement — 150 semester hours: New York requires 150 semester hours from a NYSED-registered or accredited program, including a bachelor's degree or higher. Your coursework must span five accounting content areas (financial accounting, cost accounting, taxation, auditing, and accounting information systems) and five business content areas (IT, business law, data analytics, economics, and finance). Many candidates complete a 5th year or earn a master's degree to reach 150 hours — programs at Baruch College, NYU Stern, SUNY Albany, and Syracuse are popular choices.
• 120 hours to sit, 150 to license: A key New York advantage is that you can begin taking the CPA Exam after completing 120 semester hours with at least one course in each required content area. This lets you start testing during your senior year while completing the remaining 30 hours for licensure.
• The CPA Exam — new format since 2024: Under the CPA Evolution model, you'll take three core sections (AUD, FAR, REG) plus one discipline of your choice: BAR (Business Analysis and Reporting), ISC (Information Systems and Control), or TCP (Tax Compliance and Planning). Each section is 4 hours, requires a score of 75+ to pass, and must be completed within a 30-month rolling window. Exam fees total approximately $1,423 for all four sections through NASBA.
• Experience requirement: You need 1 year of full-time experience (35+ hours/week) under a licensed U.S. CPA. Part-time experience at 20+ hours/week is accepted over 2 years. Acceptable settings include public accounting firms, government, private industry, and academia. Most candidates begin gaining experience while studying for the exam.
• Already licensed in another state? New York participates in CPA Mobility under NASBA's substantial equivalency framework. All 55 U.S. jurisdictions are currently substantially equivalent, so CPAs licensed elsewhere can practice in New York without a separate permit, provided they are in good standing. You can also apply for a New York license by endorsement through NYSED.
• Background check: NYSED requires applicants to demonstrate good moral character. A criminal record does not automatically disqualify you, but certain offenses may require additional review. Contact NYSED before applying if you have concerns.
• Ongoing CPE requirements: Once licensed, you must complete either 24 CPE hours per year (concentrated in one subject) or 40 hours per year (across multiple subjects), plus 4 hours of ethics every 3 years. The triennial registration renewal fee is $292.

New York CPA Market Context

New York City is the financial capital of the world, and the demand for CPAs across the state remains consistently strong. All Big Four firms (Deloitte, EY, PwC, KPMG) have major operations in Manhattan, alongside national firms like BDO, Grant Thornton, and RSM. CPAs in New York command some of the highest salaries in the country, with entry-level positions in NYC starting at $65,000-$80,000 and experienced CPAs in senior roles earning well over $150,000. Beyond public accounting, New York offers CPA career paths in investment banking, hedge funds, private equity, insurance, real estate, and government agencies.

• Start the exam early with 120 hours: Take advantage of New York's 120-hour sit rule. Apply to NASBA as soon as you've completed 120 semester hours with the required coursework, and begin passing sections while you finish your remaining 30 credit hours. This can shave 6-12 months off your total timeline to licensure.
• Invest in a quality CPA review course: The CPA Exam is notoriously difficult, with national pass rates around 50% per section. Popular review courses include Becker ($2,500-$3,500), UWorld Roger ($1,800-$2,500), Wiley ($1,500-$2,400), and Surgent ($1,600-$2,000). Most candidates spend 300-400 total study hours across all four sections. Many New York employers — especially Big Four firms — reimburse review course costs and exam fees.
• Choose your discipline section strategically: Under the new CPA Evolution exam format, choose the discipline that aligns with your career goals. BAR (Business Analysis and Reporting) is popular for those going into advisory or financial analysis, TCP (Tax Compliance and Planning) is ideal for tax careers, and ISC (Information Systems and Control) suits those interested in IT audit or cybersecurity. Research the content of each before deciding.
• Plan your experience requirement early: Since New York requires 1 year of supervised experience under a licensed CPA, secure a qualifying position as early as possible — ideally before or right after graduation. Internships at accounting firms during your studies can sometimes count toward this requirement if supervised by a licensed CPA.
• Budget for the full process: Direct licensing fees total approximately $1,943 (evaluation, exam sections, and NYSED application). Add $1,500-$3,500 for a CPA review course and potentially the cost of extra college credits to reach 150 hours. Many New York employers offer CPA exam reimbursement programs and bonuses of $5,000-$10,000 for newly licensed CPAs — ask about these during the interview process.
• Stay on top of CPE after licensing: New York's CPE requirements can be 24 or 40 hours per year depending on concentration. Track your hours carefully and don't forget the mandatory 4-hour ethics course every 3-year period. The New York State Society of CPAs (NYSSCPA) offers a wide range of CPE courses and is a valuable networking resource throughout your career.