United States · Licensing exam

New York CPA Exam requirements

In New York you can sit once you have 120 semester hours with the required accounting courses. You apply through NASBA's CPA Portal, which as of October 2026 charges $96 for the education evaluation, $96 to apply and $268.59 a section. The New York CPA exam requirements change on November 21, 2026, when business courses are added and a 120-hour license route opens.

What are the New York CPA exam requirements for education?

You must also be at least 18 and of good moral character. NASBA's evaluation service can't approve education from outside the US for New York.

Before November 21, 2026From November 21, 2026
Credit hours120 semester hours120 semester hours
AccountingOne course in each of four areas: financial reporting, cost or management accounting, taxation, auditingOne course in each of five areas, adding accounting information systems; four must be upper-level or graduate
Business-One course in each of five areas: information systems and technology, US business law, business data analytics, economics, finance

How to apply for the New York CPA exam

  1. Create an Okta account through the NASBA dashboard or the CPA Mobile app, using a personal email address.
  2. In the CPA Portal, enroll as a new candidate and start the Eligibility Evaluation Application ($96). Send your transcripts.
  3. Once you're eligible, submit an Exam Section Application ($96) for each section, and pay the $268.59 section fee.
  4. Use your NTS to book with Prometric.

The 30-month window

You keep credit for a passed section for 30 months, counted from the date that score is released. All four have to fit in that rolling window. Once you've passed all four, New York says the credit doesn't expire.

New York's licensing routes

  • 120-semester-hour route, from November 21, 2026: 120 hours with 27 in accounting and 30 in business, plus two years of experience.
  • 150-semester-hour route: one year of experience. The current version phases out on August 1, 2027, when a CPA Evolution version replaces it.
  • Either way: be at least 21, and pay $427 for the license and first registration.
Sources: NASBA · NYSED Office of the Professions and 1 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.