CPA Licensure

Certified Public Accountant (CPA) Licensure

The CPA license is issued at the state level. If you are interested in working towards CPA licensure, you should first contact the applicable state board to learn it’s particular requirements. A summary of each states’ requirements and links to more detailed information can be found at the . NASBA serves as a forum for the nation's state boards of accountancy that administer the Uniform CPA Examination, license certified public accountants, and regulate the practice of public accountancy in the United States.

For an overview of New York State CPA Licensure requirements, please visit the website.

For an overview of the New Jersey State CPA Licensure requirements, please visit the  website.

For a comprehensive overview of the CPA Exam, see the . There are different divisions of the exam, and they may be passed separately, but there are time constraints that must be adhered to. Information about the exam and necessary forms can be obtained by calling 1-800-CPA-EXAM.

New York State

There are three major requirements for licensure as a certified public accountant in New York: education, examination and experience.

Educational Requirements (150-Semester Hour "CPA Evoluation" Pathway)*
Completion of 150 semester hours in specific content areas outlined by the

  • 33 semester hours in accounting in specific content areas (with18 semester hours of accounting at the upper-level division), and
  • 36 semester hours in business in specific content areas.

Please review the website for more information about these requirements, as well as for details about the CPA profession.

Binghamton's Graduate Accounting Programs

The NY State Education Department has reviewed and approved some accounting programs as "CPA licensure qualifying" so students who complete such a program automatically meet the CPA education requirements.

  • ºÚÁÏÊÓƵ's BS Accounting/MS Accounting Combined program is a NYS Licensure Qualifying Registered Program.

Individuals who enroll in Binghamton's MS Accounting program, but who completed their undergraduate degree at another AACSB accredited institution, can also ensure they are on track to complete the CPA educational requirements. 

  • These students should work with the Director of the Master's Program to identify the specific courses needed while part of the MS Accounting program and develop a semester-by-semester timeline for completion. Upon completion of the required coursework, students will independently verify they meet the education requirements by submitting their transcripts to the NYS Education Department Office of the Professions.*

*Students with international transcripts should submit their transcript evaluation requests to NASBA prior to starting a degree program at Binghamton.

Examination Requirements
New York State recognizes the Uniform CPA Examination, prepared and graded by the American Institute of Certified Public Accountants (AICPA). In New York, the examination is administered by CPA Examination Services, a division of the

As of 2024, the exam consists of four parts: three core and one discipline that must be passed within a rolling thirty (30) month window. The exam is computer-based and each section takes 4-hours to complete. The candidate may sit for the parts individually, in any order. The credit retention begins on the date the score is released for the first section passed. The exam candidate must sit for each section prior to the 30-month window credit expiration date.The examination consists of the following:

  1. Core: Auditing & Attestation (AUD) - 78 multiple choice questions (50%) and
    7 task-based simulations (50%)
  2. Core: Financial Accounting and Reporting (FAR) - 50 multiple choice questions (50%) and 7 task-based simulations (50%)
  3. Core: Taxation and Regulation (REG) - 72 multiple choice questions (50%) and 7 task-basked simulations (50%)
  4. Discipline (Select one):
    • Discipline: Business Analysis and Reporting (BAR) - 50 multiple choice questions (50%) and 7 task-based simulations (50%)
    • Discipline: Information Systems and Controls (ISC) - 82 multiple choice questions (60%) and 6 task-based simulations (40%)
    • Discipline: Tax Compliance and Planning (TCP) - 68 multiple choice questions (50%) and 7 task-based simulations (50%)

Education Requirements to Sit for the CPA Exam

The NY State Board for Public Accountancy allows students to take the CPA Exam before completing the 150 semster hour education requirement to become a CPA.

On or after August 1, 2027

  • If you are applying under the 150-semester hour "CPA Evolution Model" pathway, you may sit for the exam when you have completed 120 semester hours of course work, including one course in each of the five required accounting content areas: financial accounting and reporting, cost or managerial accounting, taxation, auditing, and accounting information system; and five required business content areas: information systems and technology, business law, business data analytics, economics, and finance.

The Exam Application Process

Individuals can obtain instructions for applying for the CPA Exam at the website.

Materials to be submitted:

  • An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
  • International Evaluation, if applicable. Directly from evaluation agency to CPAES.
  • NY State Registered Program Form, if applicable. Directly from academic institution to CPAES.
  • Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

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.

Additional resources:

  • : A free site that will let you search for a job, post your résumé, visit the Professional Development Center or visit one of the discussion groups.
  • : An online magazine and resource guide for accountants.
  • : Catch up on daily accounting news stories, take a poll, visit corporate partner pages and investigate a list of links.
  • : The American Accounting Association promotes worldwide excellence in accounting education, research and practice.
  • : The AICPA is the premier national professional association for CPAs in the United States. Contains information about CPA licensing requirements.
  • The online community and complete resource for the accounting profession. Featuring industry information, a CPA toolbox and a career center.

Students who have previously been convicted of a felony are advised that their prior criminal history may impede their ability to meet licensure requirements for certain professions. Students who have concerns about such matters are advised to contact the licensing board in their intended career.