Students who are interested in CPA licensure and exam information should review:
➤ New York State CPA Pathway Overview
If you’re planning to become a Certified Public Accountant (CPA) in New York State, it’s important to understand the steps involved early in your academic journey. CPA licensure opens the door to a wide range of career opportunities in public accounting, private industry, government, and beyond but it also comes with specific education, examination, and experience requirements.
This page outlines what you need to know about qualifying for the CPA Exam, completing the necessary education, and applying for licensure in New York State.
Use this guide to help you stay on track as you progress through your program and prepare for a rewarding career as a CPA.
➤ What is a CPA?
A Certified Public Accountant (CPA) is a financial professional who helps individuals, businesses, and other organizations plan and reach financial goals. CPAs work with major corporations, small neighborhood businesses, government agencies, educational institutions, and other groups that require individuals with professional expertise and business acumen to perform with high ethical standards.
CPAs have met stringent education, examination, and professional experience requirements that are set by state boards of accountancy. Only individuals licensed as CPAs can offer public attestation opinions on financial statements, and this audit function is the cornerstone of the profession.
➤ Requirements to Become a CPA
Requirements to be licensed as a CPA are specific to each state. It is recommended that an initial license be obtained in the state in which the individual wishes to work. However, most states recognize CPA licenses obtained in other states and may grant a license by reciprocity. Information about the various state requirements is available at www.nasba.org/stateboards.
Although the requirements to qualify for a CPA license differ somewhat from state to state, the primary categories of requirements are the same and can be grouped into three areas known as the “Three E’s”:
- (A) Education
- (B) Examination
- (C) Experience
The education and experience requirements may differ slightly, but all states require successful completion of the Uniform CPA Examination (CPA Exam). Information about each of these areas is provided below, with a focus on New York State requirements, because many Baruch College students who become CPAs will work in New York.
➤ Baruch College’s Graduate Accounting and Taxation Programs
Individuals may be able to meet New York’s education requirements for CPA licensure through completion of the following programs:
- MS in Accountancy
- MS in Taxation, provided that the BBA is in Accountancy and includes an auditing course
- MBA in Accountancy
The chart below illustrates which MS programs can also fulfill CPA eligibility requirements:
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Baruch Undergraduates who earned BBA Accountancy |
Students with undergraduate degrees outside of Baruch |
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Typically lack one accounting or taxation elective to fully meet the CPA educational requirements. The following MS programs allow this elective to be counted toward their degree requirements:
Students in the following MS programs may still take the additional accounting or taxation elective; however, it will be beyond the credits required for their degree.
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Students must obtain a NASBA evaluation for New York State to identify any outstanding CPA educational requirements. |
➤ New York State CPA Requirements & Exam Overview
Thinking about becoming a Certified Public Accountant (CPA) in New York? Here’s what you need to know about the educational and licensing requirements, as well as the CPA Exam itself.
Getting Started
- Step 1: Complete your academic program (ensure it meets the 150-hour requirement)
- Step 2: Apply to sit for the CPA Exam through NASBA
- Step 3: Pass all four sections of the CPA Exam
- Step 4: Complete your work experience requirement
- Step 5: Apply for licensure through NYSED
If you have additional questions: