Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. 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.
NASBA Advisory Evaluation
New York offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.
You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
Send any additional required information or documents to:
CPA Examination Services – NY
Eligibility for Examination
To be eligible to take the Uniform CPA Examination, you must meet one of the following requirements:
Option 1 (120 licensure requirement): If you applied for licensure and completed your education prior to August 1, 2009, you must meet one of the following:
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:
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:
Note: 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.
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 and Form 4B – Verification of Experience by Supervisor).
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.
If you have completed all educational requirements at the time of application:
If you completed education requirements at institutions outside the U.S., you must:
If you have 15 years of public accounting experience, you must:
There is not a residency requirement for the state of New York.
Materials to be Submitted
Please allow two to four 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 Testing Accommodations Request Form for more information.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)
Application Fee – $170.00
All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.
Registration Fee – $85.00
When applying you may select 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.
Auditing and Attestation (AUD) – $238.15
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.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins and ends at the end of non-testing windows (March 31, June 30, September 30 or December 31).
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.
Form 1 - Application for Licensure
CONTACT US800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
New York Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469
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