State CPA Exam Education Requirements
Below are the CPA Exam education requirements needed to be met by the applicant in order to become a certified CPA. Additional requirements, such as work experience, may be required and vary by state.
*All information subject to change. The information above is current as of August 19, 2009 from NASBA.org*
SITTING FOR THE EXAM: Candidates who graduated after July 1, 2000 may sit for the exam with a Bachelors degree earned at a regionally accredited University and 120 semester hours.
TO BE LICENSED: Candidates are required to meet 150 semester hours, and meet one of these four conditions before they can be licensed.
SITTING FOR THE EXAM: Applicants must meet the education requirement in one of the following ways.
1. Attend a New York State Licensure Qualifying Program in Accountancy.
2. Attend other United States (U.S.) programs.
3. Attend an Academic Institution outside of the United States or a combination of U.S. and non-U.S.
4. Have 15 years of public accounting experience.
TO BE LICENSED: (Effective since August 1, 2009)
To fulfill the education requirements for licensure, you must complete:
A bachelor's or higher degree from a program that is registered by the department as meeting New York's 150 semester hour education requirements; or a Masters degree in accounting from an AACSB accredited accounting program; or a bachelors or higher degree from a regionally accredited college or university and completion of 150 semester hours in the following content areas, including the following:
- 33 semester hours in accounting with at least one course in each of the areas of financial accounting and reporting, cost or managerial accounting, taxation and auditing and attestation services
- 36 semester hours in general business electives and;
- the curriculum must also include, either as stand alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility, and accounting research.
SITTING FOR THE EXAM AND TO BE LICENSED: (Based on 150 semester hours.)
- A graduate of an accredited college with a degree of bachelor, and
- At least forty-six (46) semester hours in the study of accounting and related subjects, including, but not limited to business law, economics, and finance; of which at least twenty-four (24) semester hours shall be in the study of accounting.
All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application.
SITTING FOR THE EXAM AND TO BE LICENSED: (Meet one of the following requirements)
- A Baccalaureate degree from a college or university approved at the time of graduation by the Department of Education, to include 24 semester hours in accounting, and auditing, business law, finance, or tax subjects.
- A Master's degree or other post-graduate degree, from a college or university approved at the time of graduation by the Department of Education, to include 24 semester hours in accounting, and auditing, business law, finance, or tax subjects.
- A Baccalaureate or higher degree, from a college or university approved at the time of graduation by the Department of Education, and have completed a total of 150 semester credits of post-secondary education to include 24 semester hours in accounting and auditing, business law, finance, or tax subjects. An additional twelve semester credits in accounting, auditing, and tax subjects are required.
All education must be met at the time of application.