General License for Certified Public Accountants

To be licensed as a Certified Public Accountant in New York State you must:

• be of good moral character;
• be at least 21 years of age;
• meet education requirements;
• meet examination requirements; and
• meet experience requirements.

The specific requirements for licensure are contained in Title 8, Article 149, Section 7404 of New York's Education Law and Part 70 of the Commissioner's Regulations.

You should also read the general licensing information applicable for all professions.

NOTE: Files may be purged when an applicant has not had any activity for approximately 10 years. Contact the Department for submission requirements.

The fee for licensure and the first registration is $427.

Fees are subject to change. The fee due is the amount in law when your application is received (unless fees are increased retroactively). You will be billed for the difference if fees have been increased.

• Do not send cash.
• If you apply for licensure electronically using the online Application for Licensure, you will be required to pay by credit card.
• Other payments must be made by personal check or money order payable to the New York State Education Department. Your cancelled check is your receipt.
• Mail any required forms and fees to the indicated address on the form.

NOTE: Payment submitted from outside the United States should be made by check or draft on a United States bank and in United States currency; payments submitted in any other form will not be accepted and will be returned.

1. Form 1 - Application for Licensure with the fee of $427.00 payable to the NYS Education Department (NYSED).
2. Form 2 - Certification of Professional Education- Submit this form to your college(s) if your education for the 150 requirement was not approved prior to sitting for the exam by NASBA.
3. Form 3 - Certification of Out-of-State Licensure and Examination Grades - If you have credit for any parts of the Uniform CPA Examination from another jurisdiction or are licensed in another jurisdiction, examination grades must be transferred from the jurisdiction in which the examination was taken. Alternatively, you may contact NASBA and request that they submit the exam scores to us via the Interstate Exchange of Examination Scores.
4. Form 4B - Verification of Experience by Supervisor - Each supervisor who is attesting to the experience you are claiming completes and mails the form directly back to NYSED. The applicant must NOT submit this form to us.

Individuals who withdraw their license application may be entitled to a partial refund for the first registration period only.

• For the procedure to withdraw your application, contact the Public Accountancy Processing Unit at opunit3@nysed.gov or by calling 518-474-3817 ext. 270 or by fax at 518-402-5354.
• The State Education Department is not responsible for any fees paid to an outside testing or credentials verification agency.

NOTE: If you withdraw your application, obtain a refund, and then decide to seek New York State licensure at a later date, you will be considered a new applicant.  You will be required to pay the licensure and registration fees and meet the licensure requirements in place at the time you reapply.