New York CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in New York. See the charts below for these requirements.

 

Education Requirements for CPA Examination

Degree

Baccalaureate or higher degree from a regionally accredited university. 

Accounting Coursework for Examination

3 semester hours in each of the following accounting subjects: financial accounting and reporting; cost or managerial accounting; taxation; and auditing and attestation services. *

Business Coursework

Not required

Total Credit Hours

120 semester hours

* The auditing or assurance course must have a concentration on external auditing standards including but not limited to Statements on Auditing Standards (SAS).

 

Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete the degree requirement and the accounting course requirement for examination.

Application Documents

Application documents found on the board website.

 

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in New York. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

 

Education Requirements for CPA Licensure

Accounting Coursework

33 semester hours in accounting with 3 semester hours in each of the following: financial accounting and reporting; cost or managerial accounting; taxation; and auditing and attestation services. *

Business Coursework

36 semester hours in business related subjects.

Ethics Coursework

Not required

Total Credit Hours

150 semester hours

* The auditing or assurance course must have a concentration on external auditing standards including but not limited to Statements on Auditing Standards (SAS).

 

Experience Requirements for Licensure

Minimum Work Experience

One-year of full-time accounting experience.

 

Additional information can be found on the New York State Board for Public Accountancy website.

 

Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 

 

12/2018

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