Initial License.

The following types of applicants may apply for an Initial License in New York:

• Any applicant who has never been licensed as a CPA in another U.S. state or by a foreign licensing jurisdiction that has a Mutual Recognition Agreement (MRA) with the National Association of State Board for Accountancy (NASBA);
• Any applicant who has been licensed for less than 4 years as a CPA in another U.S. state or jurisdiction;
• Any applicant who has been licensed as a CPA in another U.S. state or jurisdiction for more than 4 years but cannot certify 4 years of experience within the last 10 years; or
• Any applicant who has not been licensed for more than 4 years by a foreign licensing jurisdiction that has an MRA with NASBA.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Licensure by Endorsement. An applicant who has either been licensed in another state that has been deemed by New York to have comparable licensure requirements to New York or has completed licensure requirements significantly comparable to the licensure requirements for certified public accountants in New York State, and has at least four (4) years of acceptable accounting experience since their initial CPA license was issued may apply for licensure by endorsement. Click here for a list of states determined by New York to be comparable for purposes of endorsement.

An applicant who is licensed as a CPA in another state that does not have significantly comparable licensure requirements to New York, or who has been licensed for less than four (4) years in another state that does have significantly comparable requirements is NOT eligible for licensure by endorsement. This individual must apply as an initial applicant for licensure. Click Initial Licensure above for additional information on obtaining an Initial License.

NOTE: New York offers military benefits related to licensure for eligible service members and spouses.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges.

Effective November 15, 2011, a CPA whose principal place of business is not in New York and who is licensed by another state that the New York State Board of Regents has determined to have substantially equivalent certified public accountant licensing requirements (all U.S. jurisdictions), or whose individual licensure qualifications are verified by the department to be substantially equivalent to New York's requirements, and is in good standing, may practice public accountancy in New York if the CPA:

• Holds a valid license to practice public accountancy in the other state; and
• Practices public accountancy in another state that is his/her principal place of business.

Currently it is unclear whether an individual holding a New York CPA license in "inactive" status can avail themselves of practice privileges in New York. An individual holding an inactive New York CPA license should contact the New York Board directly at CPABD@nysed.gov before exercising practice privileges for further clarification.

Firm Registration Requirements May Apply

An individual using practice privileges shall practice through a firm that is registered with New York if the individual performs any attest or compilation service as defined in section 7401-a of the Education Law. CPAs exercising practice privileges in New York may offer to perform or perform, for other persons, one or more of the following types of services through a CPA firm that is not registered in New York but holds a valid license, registration or permit in another state: accounting, management advisory, financial advisory, and tax exclusive of services described earlier in this paragraph, involving the use of professional skills or competencies of the licensed accountant as described in the rules of the board of regents, including professional services rendered to one's employer not required to register, in any and all matters related to accounting concepts and to the recording of financial data or information or the preparation or presentation of financial statements. This list is not exhaustive.

Any CPA who qualifies for practice privileges and offers or renders professional services in person or by mail, telephone or electronic means may practice public accountancy in New York without notice to the Department.

Consent to Jurisdiction

Any CPA exercising practice privileges in New York and the firm that employs such CPA, consent to all of the following as a condition to the exercise of these practice privileges:

• To the personal and subject matter jurisdiction and disciplinary authority of the Board of Regents as if the practice privilege is a license, and an individual with a practice privilege is a licensee;
• To comply with the laws of New York, the rules of the Board of Regents, and the regulations of the commissioner;
• To the appointment of the secretary of state, or other public official acceptable to the department, in the CPA's state of licensure or the state in which the firm has its principal place of business, as the CPA or firm's agent upon whom process may be served in any action or proceeding by the department against such CPA or firm.
• In the event the license from the CPA's principal place of business is no longer valid or in good standing, or that the CPA has had any final disciplinary action taken by the licensing or disciplinary authority of any other state concerning the practice of public accountancy that has resulted in (1) the suspension or revocation of his/her license, or (2) other disciplinary action against his/her license that arises from (a) gross negligence, recklessness or intentional wrongdoing relating to the practice of public accountancy, (b) fraud or misappropriation of funds relating to the practice of public accountancy, or (c) preparation, publication, or dissemination of false, fraudulent, or materially incomplete or misleading financial statements, reports or information relating to the practice of public accountancy, the CPA shall cease offering to perform or performing such services in New York individually and on behalf of his/her firm, until and unless such CPA receives written permission from the department to resume the practice of public accountancy in New York.

  
  

Competency Requirements

Any licensee who supervises attest services or signs or authorizes someone to sign an accountant’s report on the financial statements of a client for such services shall EITHER:

• Have at least 1,000 hours of experience within the previous five (5) years in providing attest services or reporting on financial statements gained through employment in government, private industry, public practice or an educational institution satisfactory to the State Board for Public Accountancy; or
• Be employed by a firm registered with the Department pursuant to N.Y. Comp. Codes R. & Regs. tit. 8, § 70.8 that has undergone a peer review satisfactory to the Department which indicates that the firm has received a rating of pass or pass with deficiencies.

In addition, the individual must also have:

• Completed at least 40 hours of continuing education in the area of accounting, auditing or attest during the prior three (3) calendar years or in the calendar year in which the service is performed; and
• Maintained the level of education, experience, and professional conduct required by generally accepted professional standards relating to the attest services performed.

Any licensee who supervises a compilation engagement or signs or authorizes someone to sign an accountant’s report on financial statements of a client for such compilation services shall have:

• Completed at least 40 hours of continuing education in the area of accounting, auditing or attest during the prior three (3) calendar years or in the calendar year in which the service is performed; and
• Maintained the level of education, experience, and professional conduct required by generally accepted professional standards relating to the compilation services performed.

Restrictions May Apply

Any CPA who, within the last seven (7) years immediately preceding the date on which they wish to practice in New York, meets any of the following conditions, must notify the department and cannot practice public accountancy in New York through practice privileges until they have received from the department written permission to do so. Failure to provide this notice subjects the CPA to the disciplinary authority of the Board.

• Has been the subject of any final disciplinary action taken against them by the licensing or disciplinary authority of any other jurisdiction with respect to any professional license or has any charges of professional misconduct pending against them in any other jurisdiction; or
• Has had his/her license in another jurisdiction reinstated after a suspension or revocation of said license; or
• Has been denied issuance or renewal of a professional license or certificate in any other jurisdiction for any reason other than an inadvertent administrative error; or
• Has been convicted of a crime or is subject to pending criminal charges in any jurisdiction.

A person wishing to practice public accounting in New York who does not meet the requirements for practice privileges must obtain a full license and registration from the New York Board. Click Reciprocal Licensure above for additional information.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration. Any firm that is established for the business purpose of lawfully engaging in the practice of public accountancy including attest and/or compilation services or uses the title "Certified Public Accountant" or the designation "CPA" or the words "Public Accountant" or the designation "PA" in the firm name must register with the department.

Firms registered in New York are required to provide evidence of having undergone a peer review of their attest practice during the preceding three (3) years. The New York Board's Mandatory Peer Review notice explains which firms may be exempt from this requirement.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in New York who no longer wishes to hold an active license/permit to practice may voluntarily request to change their Active CPA license status to Inactive with the New York Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.