Certification as a CPA
To become certified as a CPA in the State of New York, you must satisfy the following three requirements.
1. Fulfill the education requirements established by the State Education Department.
To sit for the CPA exam, you need a bachelor's degree or higher and 150 credit hours including the following:
- 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. federal tax accounting, auditing and computer auditing
- 36 semester hours in general business electives including business statistics, commercial law, computer science, economics, and finance
- Study of business/accounting communications, ethics/professional responsibility, and accounting research
You are strongly encouraged to fulfill these requirements through the MBA with a concentration in accounting program.
2. Pass all four parts of the CPA examination, a standard computerized national exam.
- Most candidates either take a CPA exam preparation course and/or spend considerable time studying on their own to enhance their success on the exam.
3. Fulfill the experience requirement.
- Graduates who have 150 hours of education from a registered program need one year of experience under the direct supervision of a licensed CPA. Appropriate experience may be earned in public accounting, government, or industry.
To be certified as a CPA in the State of New York, you must also "be of good moral character." New York State requires that "any information indicating that an applicant has been convicted of a crime, or has committed an act which raises a reasonable question as to the applicants' moral character shall be referred to the director of the Office of Professional Discipline." If there are any concerns as to whether you meet this "good moral character" requirement please contact the New York State Education Department.
For additional information on CPA certification requirements, visit the New York State Education Department website.