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CPA requirements · New York

New York CPA requirements

New York State Education Department, Office of the Professions (NYSED)

In short

New York requires education, exam and experience for a CPA licence — and on every route, good moral character and an age of at least 21.

To sit for the exam you currently need 120 semester hours with one course in each of four areas; the required course list expands on Aug 1, 2027.

For a licence, the 150-hour route (1 year of experience) is being phased out on Aug 1, 2027 — and a new 120-hour route with 2 years of experience starts Nov 21, 2026.

Last verified Oct 15, 2026 · Sources below

This is a plain-English summary of the official rules, checked by hand on the date shown. Rules change and your own situation may differ. Confirm with the board before you apply or pay any fee.

To sit for the CPA Exam

Exam education requirements (before Aug 1, 2027)

Ends Jul 31, 2027

In force now — available until Jul 31, 2027.

Total coursework
120 semester hours
Exam
Pass all four sections — three Core (AUD, FAR, REG) and one Discipline (BAR, ISC or TCP) — within a rolling 30-month window. Passing score: 75. Once all four are passed, exam credit does not expire.
  • 120 semester hours including one course in each of: financial accounting and reporting; cost or management accounting; taxation; and auditing.

Source: NYSED Office of the Professions, Initial License Requirements (CPA) · Source: NYSED Office of the Professions, 120-Semester Hour Pathway with Two Years of Experience — Effective November 21, 2026

Exam education requirements (on or after Aug 1, 2027)

Starts Aug 1, 2027
Total coursework
120 semester hours
Exam
Pass all four sections — three Core (AUD, FAR, REG) and one Discipline (BAR, ISC or TCP) — within a rolling 30-month window. Passing score: 75. Once all four are passed, exam credit does not expire.
  • 120 semester hours including one course in each of five accounting and five business areas.

Source: NYSED Office of the Professions, Initial License Requirements (CPA) · Source: NYSED Office of the Professions, 120-Semester Hour Pathway with Two Years of Experience — Effective November 21, 2026

To get the licence

150-hour route

Ends Jul 31, 2027

In force now — available until Jul 31, 2027.

Degree
A New York registered CPA-150 program, an AACSB-accredited accounting program, or an equivalent program
Total coursework
150 semester hours
Experience
1 year
Experience details
Full-time means a 5-day week with at least 35 hours; part-time means at least 20 hours a week, and two part-time weeks count as one full-time week.
Verified by
The supervisor (not the applicant) submits Form 4B.
  • 1 year of full-time experience, or the part-time equivalent.
  • Being phased out on Aug 1, 2027; NYSED recommends submitting all licensure materials by May 1, 2027.
  • All New York routes require good moral character and that you are at least 21 years old.

Source: NYSED Office of the Professions, Initial License Requirements (CPA)

150-hour route — CPA Evolution Model

Starts Aug 1, 2027
Degree
A registered CPA-150E program or an equivalent program
Total coursework
150 semester hours
  • For those who complete their education and/or apply on or after Aug 1, 2027.
  • Adds accounting ethics, accounting data analytics and business data analytics.
  • All New York routes require good moral character and that you are at least 21 years old.

Source: NYSED Office of the Professions, Initial License Requirements (CPA)

120-Semester Hour Pathway with Two Years of Experience

Starts Nov 21, 2026
Degree
A bachelor's in accounting or business with at least 24 semester hours of accounting — or a master's in accounting or business with at least 21 accounting hours
Total coursework
120 semester hours
Accounting coursework
27 semester hours
Business coursework
30 semester hours
Experience
2 years
Experience details
At least 2 years full-time, or the part-time equivalent. Full-time means a 5-day week with at least 35 hours; part-time means at least 20 hours a week, and two part-time weeks count as one full-time week.
Supervised by
a U.S. CPA employed by the same organization
Verified by
The supervisor (not the applicant) submits Form 4B.
Exam
Pass all four sections — three Core (AUD, FAR, REG) and one Discipline (BAR, ISC or TCP) — within a rolling 30-month window. Passing score: 75. Once all four are passed, exam credit does not expire.
  • The 27 accounting hours include one course in each of: financial accounting and reporting; cost or managerial accounting; taxation; auditing and attestation; and accounting information systems — 18 of the 27 at upper level.
  • The 30 business hours include one course in each of: information technology and systems; U.S. business law; business data analytics; economics; and finance.
  • NYSED does not accept outside evaluation services for foreign education on this route.
  • All New York routes require good moral character and that you are at least 21 years old.

Source: NYSED Office of the Professions, 120-Semester Hour Pathway with Two Years of Experience — Effective November 21, 2026

Grandfathered 120-hour route

Ends Jul 31, 2027
Total coursework
120 semester hours
Experience
2 years
  • Only for people who applied and completed their education before Aug 1, 2009 — or who were licensed in another state before Aug 2009 under the conditions NYSED lists.
  • Licensing must be finished before Aug 1, 2027.
  • This is not the new 120-hour route that starts Nov 21, 2026 — it is an old route closing down.
  • All New York routes require good moral character and that you are at least 21 years old.

Source: NYSED Office of the Professions, Initial License Requirements (CPA)

Experience

How much supervised work each route asks for, and who signs it off.

150-hour route Ends Jul 31, 2027

Length
1 year
Details
Full-time means a 5-day week with at least 35 hours; part-time means at least 20 hours a week, and two part-time weeks count as one full-time week.
Verified by
The supervisor (not the applicant) submits Form 4B.

120-Semester Hour Pathway with Two Years of Experience Starts Nov 21, 2026

Length
2 years
Details
At least 2 years full-time, or the part-time equivalent. Full-time means a 5-day week with at least 35 hours; part-time means at least 20 hours a week, and two part-time weeks count as one full-time week.
Supervised by
a U.S. CPA employed by the same organization
Verified by
The supervisor (not the applicant) submits Form 4B.

Grandfathered 120-hour route Ends Jul 31, 2027

Length
2 years

What changes and when

  1. Nov 21, 2026 — scheduled

    New York's 120-hour route with two years of experience starts.

  2. May 1, 2027 — scheduled

    New York's recommended deadline to submit materials under the current 150-hour route.

  3. Aug 1, 2027 — scheduled

    New York's CPA Evolution Model route and new exam education rules take effect; the current 150-hour and grandfathered 120-hour routes end.

The full dated log across all five states: CPA requirements change log.

Not stated by the board

  • A page-updated date — NYSED's pages do not state one.
  • How the new 120-hour route interacts with the Aug 1, 2027 exam-education change for one person. Ask NYSED.

Official links

We do not list fee amounts here — use the board pages above for those. Exam fee tables we have verified state by state (California, Tennessee) are on our CPA Exam fees page.

Confirm with the board before you apply.

Questions

When does New York's new 120-hour route start?
Nov 21, 2026 — enacted, but not yet effective today. It will require 120 semester hours including 27 of accounting and 30 of business (each with a set course list), plus at least 2 years of supervised experience.
Is New York's 150-hour route going away?
Yes — it is being phased out on Aug 1, 2027, and NYSED recommends submitting all licensure materials by May 1, 2027. If you complete your education or apply on or after Aug 1, 2027, the 150-hour CPA Evolution Model route applies instead, adding accounting ethics and data analytics courses.
Is the grandfathered 120-hour route the same as the new one?
No. The grandfathered route is only for people who applied and completed their education before Aug 1, 2009 (or were licensed in another state before Aug 2009 under NYSED's listed conditions), and it ends Jul 31, 2027. The new route starts Nov 21, 2026 and has its own course lists.
Who can supervise my experience on the new New York route?
A U.S. CPA employed by the same organization as you. The supervisor — not you — submits Form 4B. Full-time means a 5-day week of at least 35 hours; part-time counts at least 20 hours a week, with two part-time weeks equal to one full-time week.
Does New York CPA Exam credit expire?
You must pass all four sections — three Core and one Discipline — within a rolling 30-month window, with a passing score of 75. Once all four are passed, your exam credit does not expire.
I was educated outside the U.S. Can I use the new 120-hour route?
Not through the usual channel — NYSED does not accept outside evaluation services for foreign education on this route. Ask NYSED about your options before applying.

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