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, 2026 | From November 21, 2026 | |
|---|---|---|
| Credit hours | 120 semester hours | 120 semester hours |
| Accounting | One course in each of four areas: financial reporting, cost or management accounting, taxation, auditing | One 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
- Create an Okta account through the NASBA dashboard or the CPA Mobile app, using a personal email address.
- In the CPA Portal, enroll as a new candidate and start the Eligibility Evaluation Application ($96). Send your transcripts.
- Once you're eligible, submit an Exam Section Application ($96) for each section, and pay the $268.59 section fee.
- 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.
- NASBA: New York CPA Exam requirements ↗
- NYSED Office of the Professions: Initial license, 120 semester hours and 2 years of experience ↗
- NYSED Office of the Professions: Initial license requirements for CPAs ↗
Rules and fees can change, so check the official site before your test.