CPA exam and license requirements in New York

New York requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the New York State Board for Public Accountancy. Last reviewed 2026-08-10.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
State ethics requirement: See below

How many credit hours do you need to sit for the CPA exam in New York?

New York requires 120 semester credit hours to sit for the CPA exam. Candidates in New York sit under the rules of the New York State Board for Public Accountancy.

How many credit hours do you need for a CPA license in New York?

New York requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in New York?

The CPA exam in New York costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are New York board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in New York?

New York gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does New York require a CPA ethics exam?

New York: No ethics exam is required; instead licensees complete 4 hours of acceptable ethics continuing education (New York does not require the AICPA ethics exam).

What work experience is required for a CPA license in New York?

New York requires one year of full-time (or part-time equivalent) accounting experience under a licensed CPA for the 150-hour pathway, or two years for the 120-hour pathway.

Who regulates CPAs in New York?

CPAs in New York are regulated by the New York State Board for Public Accountancy. Its published requirements are at https://www.op.nysed.gov/professions/certified-public-accountants.

Recent changes and notes for New York

A new 120-credit pathway (bachelor's + 2 years experience) takes effect November 21, 2026 (A07613); the traditional 150-credit + 1-year pathway remains.
Licensed through the NYS Education Department, Office of the Professions; must be at least 21; initial license + first registration fee is $427.
Once all four sections are passed within the rolling 30-month window, exam credit never expires; no U.S. citizenship or SSN required.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www.op.nysed.gov/professions/certified-public-accountants/initial-license-requirements. Requirements change; confirm with the New York State Board for Public Accountancy before applying.