The USNY Certified Public Accountant: A Profession Governed by the University of the State of New York
In the state of New York, the path to becoming a Certified Public Accountant (CPA) is governed by a distinctive and historic entity: the University of the State of New York (USNY). Often confused with the State University of New York (SUNY), USNY is not a teaching institution but rather the state’s overarching education governance structure. Established in 1784, it encompasses all public and private schools, colleges, and libraries across New York. Within this framework, the New York State Education Department (NYSED) and its Office of the Professions serve as the regulatory arm, setting the standards for professional licensure — including for CPAs.
Defining the Profession and Scope of Practice
In New York, the profession of public accountancy is legally defined and regulated under Article 149 of the State Education Law. A Certified Public Accountant is defined as any person who has received a license from the department to practice public accountancy. The scope of practice includes offering to perform or performing attest and/or compilation services, as defined by law. Licensure is for life unless suspended, revoked, or annulled for reasons of misconduct. All New York licensed CPAs are considered to be practicing public accountancy if they are providing the services described within the scope of practice provisions of Section 70.1 of the Commissioner’s Regulations. Buy fake certificate online.
The Path to Licensure: Requirements Set by USNY
To qualify for a license as a Certified Public Accountant in New York, applicants must fulfill a series of requirements established by the Board of Regents and the State Education Department, as outlined in Section 7404 of the Education Law. These requirements are comprehensive and include: filing an application; meeting education requirements; passing an examination; meeting experience requirements; being at least twenty-one years of age; and being of good moral character.
Work Permit After USNY Certified Public Accountant certificate Study
Educational Requirements
The educational requirements for CPA licensure in New York are rigorous. Applicants must have received an education, including a bachelor’s or higher degree or a foreign equivalent from a program in accountancy that is registered by the department. Under current requirements, candidates must complete 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 fee for licensure and the first registration is $427.
A Major Reform: The 120-Credit Pathway
A significant development occurred in November 2025 when Governor Kathy Hochul signed into law the CPA Licensure Pathway Bill (A.7613/S.6892). This legislation introduced an additional pathway to CPA licensure that allows candidates to qualify with 120 credit hours plus two years of work experience — reinstating the path that existed pre-2009. The change follows unanimous support in the Assembly and near-unanimous support in the Senate, reflecting nearly a year of concentrated advocacy from the New York State Society of CPAs (NYCPA). The law also clarifies that out-of-state CPAs who are in good standing and have passed the Uniform CPA Examination may continue practicing in New York without applying for a reciprocal license, maintaining interstate mobility. Because the bill includes a one-year implementation period, the State Education Department will begin preparing for full rollout by November 2026.
Examination and Experience Requirements
New York State recognizes the Uniform CPA Examination, prepared and graded by the American Institute of Certified Public Accountants (AICPA). The examination is administered by CPA Examination Services, a division of the National Association of State Boards of Accountancy (NASBA). To pass, candidates must achieve a score of 75 in each of the four sections. Under the current 150-hour pathway, applicants must complete one year of acceptable full-time experience. Under the new 120-hour pathway, two years of acceptable full-time experience will be required. Experience must be attested to by a CPA licensed in New York or in another jurisdiction who acted in a supervisory capacity.
A Profession of Prestige and Opportunity
The CPA profession in New York is both substantial and rewarding, offering unparalleled opportunities for licensed accountants. The combination of regulatory rigor, educational excellence, and professional opportunity makes the USNY-governed CPA a cornerstone of financial and business integrity in New York State. As NYCPA CEO Calvin Harris Jr. noted, “With this new law, students have a choice” under the new structure, which he describes as both flexible and aligned with the profession’s long-term interests. This flexibility, combined with the enduring prestige of the CPA designation, ensures that the profession remains attractive to the next generation of accountants while maintaining the high standards that have made it a trusted symbol of expertise and integrity.