The NY State Board for Public Accountancy allows students to take the CPA Exam before completing the 150 semester hour education requirement to become a CPA as detailed above. Students can qualify to take the CPA Exam after completing AT LEAST:
120 semester hours of college or university coursework that must include courses in financial accounting, cost/managerial accounting, taxation, AND auditing and attestation.
To qualify for NY State licensure, applicants are required to have at least 150 semester hours of college or university education, including at least a bachelor’s degree, 33 semester hours of accounting and taxation, and 36 semester hours of general business coursework.
The 33 semester hours of accounting MUST include courses in cost or managerial accounting, financial accounting and reporting, taxation, and auditing and attestation. (Courses in auditing and attestation MUST be taken in the upper division of undergraduate institutions or in a graduate institution.)
The 36 semester hours of general business coursework vary and may come from the following areas: business statistics, business law, computer science, economics, finance, real estate, management, marketing, operations management, organizational behavior, business strategy, quantitative methods, and information technology and systems. Note that in order for courses from these areas to be acceptable, they must include business-related content.
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. Baruch’s and most other bachelor’s degree accounting major and master’s programs, include this material.
Review the NY State Education Department Office of the Professions’ website for more information about these requirements, as well as for details about the CPA profession.
Baruch’s Graduate Accounting and Taxation Programs
Individuals are able to meet NY’s educational 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 with an accounting major – primarily for individuals with non-business BA degreesAdditional Information for Meeting the Education Requirements
It is possible to meet the education requirements by having taken the necessary hours and coursework at more than one college or university or at one that offers the required business and accounting course but does not have a CPA program registered with NY. When the necessary hours and courses are completed, transcripts for evaluation should be submitted as part of the CPA Exam application to CPA Examination Services. Students with international transcripts are strongly encouraged to submit their transcript evaluation requests to NASBA before starting their program at Baruch.
Note: Baruch is not able to provide access to its accounting or tax courses to individuals who are not enrolled in one of its degree programs. Information about other schools in NY that can offer courses can be obtained either from the NY State Society of CPA’s or schools within the CUNY system.