state eligibility guide
New York CPA exam requirements
New York requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: Not confirmed in the current official sources
- Business coursework: Not confirmed in the current official sources
- Degree field: No degree is required to sit under the current 120-to-sit route; separate degree requirements apply to licensure
- Accreditation: Degree and curriculum must satisfy New York Education Department requirements.
Required accounting subjects
- Financial accounting and reporting
- Cost or managerial accounting
- Taxation
- Auditing and attestation
Required business subjects
- Business and accounting communications
- Ethics and professional responsibility
- Accounting research
Before August 1, 2027, New York's standard 120-to-sit route requires 120 semester hours and one course in each of four accounting content areas, but it does not impose a separate degree requirement or numeric accounting/business-hour total for exam admission. The 150-hour licensure curriculum has separate degree and hour distributions. Historic grandfather and 15-year experience routes remain subject to specific statutory conditions.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- NIES evaluation for foreign education
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
A degree is not required for the current 120-to-sit route. The candidate must complete the full 120 semester hours and required accounting content before applying; this is not provisional eligibility.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Only one exam section may be selected per exam-section application.
- Candidates should apply only for a section they are ready to take within the next six months.
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: enacted not yet effective
Chapter 530's 120-hour plus two-year route is not effective until November 21, 2026.
Special rules and recent changes
- alternative pathway: Chapter 530 adds a 120-hour bachelor's plus two-year experience route. Effective date: 2026-11-21. Read the official change source.
Official sources used
- New York CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Commissioner's Regulations Part 70 - Public Accountancy — New York State Education Department (accessed 2026-08-07)
- Chapter 530 CPA Licensure Pathways and Practice Privilege — New York State Education Department (accessed 2026-08-07)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.