CPA / Accounting License from Arkansas to New York: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: New York State Education Department, Office of the Professions (State Board for Public Accountancy) ↗
Yes — New York recognizes CPA licenses from all states, including Arkansas. Apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
New York recognizes substantial equivalency, so your Arkansas CPA license clears the bar on its own — the New York State Education Department, Office of the Professions (State Board for Public Accountancy) cares that you are a CPA in good standing, not that your license came from Arkansas. What remains is New York-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any New York ethics or rules-of-conduct exam. Do the mobility math first, though — if New York is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Arkansas → New York
| Arkansas (current) | New York (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) | $427 ($427 Form 1 licensure and first-registration fee) |
| Processing time | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received |
| Licensing authority | Arkansas State Board of Public Accountancy (ASBPA) | New York State Education Department, Office of the Professions (State Board for Public Accountancy) |
The destination column is what you must satisfy — New York sets the rules for this move.
Step by step
- Confirm New York's current requirements on the New York State Education Department, Office of the Professions (State Board for Public Accountancy) website (linked below) — rules change.
- Submit the endorsement application to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license from a US jurisdiction New York recognizes as having significantly comparable (substantially equivalent) licensure standards - all US states and territories are currently on New York's list.
- Certify at least 4 years of acceptable full-time accounting/tax/advisory experience gained since initial licensure and within the last 10 years (Form 4B, completed by a supervising CPA).
- Submit Form 1 (Application for Licensure and First Registration) and Form 3 (Certification of Out-of-State Licensure and Examination Grades).
- Be at least 21 years of age and of good moral character.
- Pay the fees ($427 ($427 Form 1 licensure and first-registration fee)) and allow The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received.
Official links
Related guides
Frequently asked questions
Does New York accept a Arkansas CPA license?
Yes — New York recognizes CPA licenses from all states, including Arkansas. Apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Arkansas to New York?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is never retaken; out-of-state licensure and examination grades are certified to the Department on Form 3 (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure..
Do I need a New York license, or does mobility cover the move?
If New York becomes your principal place of business, you apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license. If you are only serving New York clients from Arkansas, practice privilege usually covers you with no New York license, notice, or fee.
What does the Arkansas-to-New York move cost?
$427 ($427 Form 1 licensure and first-registration fee) ($427 Form 1 licensure and first-registration fee).
Can I keep my Arkansas CPA license after licensing in New York?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Arkansas license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; Forms 1/3/4B) ↗ (accessed 2026-07-21)
- NYSED - States with Significantly Comparable Licensure Requirements (all 50 states + DC, PR, Guam, USVI, CNMI; asterisks flag two-tier certificate-only states) ↗ (accessed 2026-07-21)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-07-21)
- Arkansas Dept. of Labor and Licensing — State Board of Public Accountancy, Reciprocal License Information (license copy + photo ID, exam scores from home-state board, 40/120-hour CPE compliance, one-year/2,000-hour experience affidavit) ↗ (accessed 2026-07-21)
- Arkansas State Board of Public Accountancy — Rule 12 Fees (Reciprocal License $50; annual License to Practice $110; background-check fee separate) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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