New York CPA Exam Requirements

August 1, 2009 is coming. Will you be ready? PDF

Education requirements

Residency requirements
150 Semester Hours Required to Sit for the Exam? No U.S. Citizenship Required: No
Minimum Degree Required: Baccalaureate Applicant must be a resident, employee, OR have office in the state? Not Required

Other:

Baccalaureate with 120 semester hours

Additional Educational Requirements

  • Baccalaureate with 120 hours: minimum of 24 semester hours in accounting plus additional coursework (only available through August 1, 2009) or
  • Baccalaureate with 150 hours: minimum of 33 semester hours in accounting plus additional coursework
  • may sit for exam with lesser or no degree if qualifying experience requirements (15 years) are satisfied

Age requirements

Age Minimum: None

Note: The requirements shown relate specifically to "applying for" and "taking" the exam. Additional requirements may be in effect relating to "certification" and "licensing", Please contact the appropriate state board for "certification" and "licensing" requirements.

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New York CPA exam application process

New York Application Process

  1. Review exam requirements
  2. Submit your exam application, enroll in Becker
  3. Request and forward your transcripts
  4. Pay your exam fees
  5. Schedule your exam

View all steps >>

International Candidates >>

Exam process links

New York CPA Application Process: Click here >>
New York CPA Application Forms: Click here >>
New York CPA Statutes: Click here >>
New York CPA Exam FAQs: Click here >>

New York exam fees

Initial Application Fee: $125
Audit: $226.28
Financial: $214.35
Regulation: $190.50
Business: $178.58
Total: $934.71
Special Fees:
Re-exam registration fee (varying amounts based on number of parts) 		 

All Fees are Non-Refundable

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New York state board contacts

New York State Board for Public Accountancy
State Education Department
Division of Professional Licensing Services
89 Washington Avenue, 2nd Fl. East Mezzanine
Albany, NY
12234-1000

Web: www.op.nysed.gov/cpa.htm >>
Phone: 518-474-3817 ext. 160
Fax: 518-474-6375
Email: op4info@mail.nysed.gov
Email: cpaes-ny@nasba.org

Additional information about the exam/process

Exam Links: AICPA >>
NASBA >>
CPA-Exam.org >>
Become a CPA: http://www.beckercpa.com/become-a-cpa/Become-a-CPA.pdf >>
Exam FAQ's: http://pdfs/NewExamFAQs.pdf >>
“Test Drive” Prometric: http://www.prometric.com/TestDrive/default.htm >>
Familiarize yourself with the testing environment
“Licensing Resources (subscription required) http://all.nasbatools.com/jurisdiction/list_jurisdiction
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New York CPA exam application process

  1. Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in New York, follow these steps: Before applying for the exam, evaluate your current credentials. You must be 21 years of age and you will need:
    Option 1 (only available through Aug 1, 2009): A bachelor's or higher degree and a minimum of 120 semester hours in the following areas: 24 semester hours in accounting, with courses in accounting principles (including advanced financial accounting), cost accounting, United States federal taxation, and external auditing; and 6 semester hours or 4 graduate credit hours in business law, including coverage of the Uniform Commercial Code; and 6 semester hours in finance; and 3 semester hours in business statistics; and 21 semester hours in business and accounting electives; and 6 semester hours of economic principles which may be used toward fulfilling either business elective.
    Option 2: A bachelor's or higher degree and 150 semester hours in the following areas, which include but are not limited to at least: 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. federal tax accounting, external auditing and computer auditing; and 36 semester hours in general business electives including business statistics, commercial law, computer science, economics, finance; and the curriculum must also include the study of business/accounting communications, ethics/professional responsibility, and accounting research.
    Option 3: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education.
    Option 4: Completion of a baccalaureate degree from an accounting program that is accredited by the Association to Advance Collegiate Schools of Business (AACSB).

  2. Submit your exam application, enroll in Becker

    If you meet the educational requirements, submit your application to the CPA Examination Services New York Coordinator in Nashville, Tennessee. The application fee will be $125, and the process may take as long as eight weeks. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver’s license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

  3. Request and forward your transcripts

    Contact any educational institutions attended and request that transcripts be forwarded to the CPA Examination Services for their evaluation. Applicants must submit an Application for Licensure and First Registration (Form 1) to the New York State Education Department.  Applicants who have attended an academic institution outside of the United States, or a combination of U.S. and non-U.S, must submit a Certification of Professional Education (Form 2) and transcript.  Applicants who are using fifteen years of public accounting experience must submit an Applicant Experience Record (Form 4) and a Certification of Employer (Form 4B).  If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

  4. Pay your exam fees

    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive an invoice for exam fees which must be paid in advance. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.

  5. Schedule your exam

    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at one of the numerous Prometric locations in the State of New York, or any other Prometric location that is convenient to you.

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