New York

1. Official transcript(s). Directly from academic institution to CPAES.
2. International Evaluation, if applicable. Directly from evaluation agency to CPAES.
3. NY State Registered Program Form, if applicable. Directly from academic institution to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Option 1 (120 licensure requirement): If you applied for licensure and completed their education prior to August 1, 2009, you must meet one of the following:

1. Completed a registered 120 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
2. Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews education,) or
3. Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas:

• 24 semester hours in accounting to include each of the following:
  • Financial accounting,
  • Cost accounting,
  • Taxation,
  • Audit and attestation, and
• 21 semester hours in business and accounting,
  • 6 semester hours (or 4 semester hours at the graduate level) in business law,
  • 6 semester hours in finance,
  • 3 semester hours in statistics, and
  • 6 semester hours in economics.

Option 2 (120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:

• 120 semester hours of college level education;
• A course covering each of the following:
  • Financial accounting,
  • Cost or management accounting,
  • Taxation,
  • Audit and attestation.

Option 3 (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:

1. Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or
2. Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or
3. Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following:

• 33 semester (49.5 quarter) hours in accounting to include each of the following:
  • Financial accounting,
  • Cost accounting,
  • Taxation,
  • Audit and attestation,
  • Accounting research, and
  • 36 semester (54 quarter) hours in general business.

Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.

Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination. This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards(GAAS), and contain substantial exposure to auditing and financial statement preparation. The New York State Education Department reviews experience (Complete Form 4 – Applicant Experience Record).

All official transcripts and/or foreign evaluations must be submitted to CPAES at the time of application.

Applicants who have submitted a licensure application, licensure fee and completed their education prior to August 1, 2009, but do not apply for the examination until after this date, can still sit for the examination under the 120 hour rule.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) must be received directly from the academic institution(s).
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you completed education requirements at institutions outside the U.S., you must:

• have your international education credentials evaluated by Josef Silny & Associates or NASBA International Evaluation Services to determine qualification for examination.
• Josef Silny & Associates and NASBA International Evaluation Services will review your international education to determine your eligibility for the examination only (option 2 listed above). Evaluations for the purpose of licensure eligibility will be completed by the board’s office when you submit your license application.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you submit education documents before applying for the exam, those documents will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

If you have 15 years of public accounting experience, you must:

• contact the New York State Education Department to review your experience. See the instructions in your licensure application packet.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

Course Requirements

• Photocopies of transcripts or “Issued to Student” transcripts are not acceptable.
• Since Taxation can be accepted from a local community college, education earned at a regionally accredited community college or two-year degree granting institution is acceptable except for those in auditing, attestation, and advanced accounting.
• Commercial CPA Review courses are not acceptable.
• Credits for CPA Review courses cannot be accepted toward the accounting requirement. These credits will only be counted toward the business and general education requirements.
• Upper-division courses mean courses usually taken at the junior or senior undergraduate level.
• Courses in auditing and advanced accounting must be taken either on the upper-division level (junior or senior year) of an undergraduate program or on the graduate level. Taxation courses may be taken at a community college. For further clarification, please visit NYSED’s website.
• Correspondence, CLEP credit, CPA Review courses and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
• Pass/fail grades are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
• Duplicate courses are not acceptable. This includes courses from different schools that cover the same material.

Residency

There is not a residency requirement for the state of New York.