In November 2024, the New York State Society of CPAs (NYSSCPA) published an in-depth analysis of the accounting talent landscape. It highlighted a major shortage of accountants, both in the United States in general and in New York in particular.

New York is phasing out its 120-credit pathway by August 1, 2027, transitioning fully to the 150-semester hour pathway and the new CPA Evolution Model.

Explore the changes, learn how they impact established pathways to CPA licensure, and find out how to become a New York State or NYC CPA with this guide.

Education Requirements for CPAs in New York

CPA candidates must usually meet two sets of education requirements. The first set applies to eligibility for the Uniform CPA Examination, and the second applies to eligibility for a full CPA license.

These requirements differ in many states, including New York. New York candidates also face variable exam eligibility requirements depending on when they apply.

The legacy pathway to CPA exam eligibility will remain available until Aug. 1, 2027. It requires:

• 120 credits or the equivalent of college-level coursework
• At least one course in each of the four required accounting content areas

After Aug. 1, 2027, this pathway will phase out. If you apply after that date, new exam eligibility standards will apply:

• 150 semester credits or the equivalent
• At least one course in each of the five required accounting content areas
• At least one course in each of the five required business content areas

Refer to the Eligibility to Take the Exam section for more information.

Concentrations, Courses, and Credits

You must satisfy additional education requirements to become a fully credentialed New York State or NYC CPA. Like the CPA exam eligibility requirements, these include legacy pathways that will phase out in 2027 and new pathways that will replace them.

New York Experience Requirements

If you apply for your initial New York State or NYC CPA license with 150 semester credits, you require at least one year of professional accounting experience. Applicants qualifying through the grandfathered 120-credit pathway will need two years of professional accounting experience instead of one.

In both cases, the following details apply:

• Your experience must primarily engage accounting, attestation, compilation, consulting, financial advisory, management advisory, or taxation services.
• You can accrue your work experience in academia, government, private industry, or by working with a public accounting firm.
• A licensed CPA must supervise, document, and verify all your work.

As an applicant, you will list your experience on your Form 1 application, while your supervising CPA will record it on Form 4B. NYSED will cross-reference both submissions to verify their accuracy. You can accumulate the required experience through multiple employers, but each employer must submit a separate Form 4B.

New York uses a week-based system to track work hours. It considers a five-day work week consisting of at least 35 hours to equal one full-time week. You can use two part-time weeks to equal one full-time week, as long as you worked at least 20 hours in each of the part-time weeks.

CPA Exam Requirements

Every CPA candidate must pass the four-part CPA exam. While the exam content is always the same, the standards you must meet to take the exam vary among states. The following section covers what to do to meet New York's exam requirements.

Eligibility to Take the Exam

You become eligible to sit for the CPA exam as a New York candidate when you have 120 semester credits. Again, eligibility details depend on whether you apply for the exam before or after Aug. 1, 2027.

If you apply before that date, your 120 credits must include at least one course in each of the four required content areas:

• Auditing
• Cost or management accounting
• Financial accounting and reporting
• Taxation

If you apply after that date, you need to take at least one course in each of the five required accounting content areas.