New York Accounting Requirements

Eligibility for the examination must be on the basis of one of the following:

There are four ways under which you may meet New York's educational requirements to sit for the Uniform CPA Examination:

1. Attend a New York State Licensure Qualifying Program in Accountancy
   • CPA Examination Services reviews education (see instruction below)
2. Attend other United States (U.S.) programs
   • CPA Examination Services reviews education (see instructions below)
3. Attend an Academic Institution outside of the United States or a combination of U.S. and non U.S.
   • New York State Education Department reviews education (see the instructions in your application packet or go to http://www.op.nysed.gov/cpa.htm .)
4. Have 15 years of public accounting experience
   • New York State Education Department reviews education (see the instructions in your application packet or go to http://www.op.nysed.gov/cpa.htm.

TO MEET THE EDUCATION REQUIREMENT YOU MUST HAVE ONE OF THE FOLLOWING THREE (3) OPTIONS

Option 1 (only available through August 1, 2009)
A bachelor's or higher degree and a minimum of 120 semester hours in the following areas:

• 24 semester hours in accounting, with courses in accounting principles (including advanced financial accounting), cost accounting, United States federal taxation, and external auditing; and
• 6 semester hours or 4 graduate credit hours in business law, including coverage of the
  Uniform Commercial Code; and
• 6 semester hours in finance (No personal finance); and
• 3 semester hours in business statistics; and
• 21 semester hours in business and accounting electives; and
• 6 semester hours of economic principles which may be used toward fulfilling either the
  business elective.
  120-Hour Worksheet
  
  Option 2
  A bachelor's or higher degree and 150 semester hours in the following areas, which include but are not limited to at least:
• 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. federal tax accounting, external auditing and computer auditing; and
• 36 semester hours in general business electives including business statistics,
  commercial law, computer science, economics, finance; and
• The curriculum must also include the study of business/accounting communications, ethics/
  professional responsibility, and accounting research.
  150-hour Worksheet
  
  Option 3
  Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education.
  
  Educational requirements must be met at the time of application.
  
  Candidates with educational credentials outside of the U.S., must have their credentials evaluated by:
  The New York State Education Department
  89 Washington Avenue
  Albany , NY 12234
  (518) 474-3817 ext. 300

New York State Board of Accountancy.

Click Here to Download a List of Post University Online Courses That Can Be Used to Meet New York's Course Requirements

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