CPA / Accounting License from California to New York: Does It Transfer? (2026)
Does New York accept a California CPA license?
A CPA license transfers from California to New York by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy), verify your California license, and meet New York's endorsement requirements. The Uniform CPA Examination is never retaken; your initial-licensure state (and your current principal-place-of-business state, if different) verifies your licensure, either through an online license-verification printout or on Form 3 (Certification of Out-of-State Licensure and Examination Grades) (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure.
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Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
New York does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from California means an individual review by the New York State Education Department, Office of the Professions (State Board for Public Accountancy) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from California speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are New York's own.
What's different between California and New York
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into New York. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
California to New York (this page): Licensure by endorsement.
New York to California (the reverse move): Licensure by endorsement.
The route is the same in both directions.
- Does coming from California matter?
Coming from California does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into New York.
- Application fee
New York lists $427 for an out-of-state applicant and California lists $650 for the reverse move; neither may be the full cost.
- Processing time
California lists about 4 weeks for the reverse move; New York has no verified processing-time figure on file, so the two cannot be compared here.
- Education (semester hours)
New York's first-time-applicant standard is 150 semester hours of education for initial licensure; California's is 150.
The two standards are the same.
- Exam rules on record
New York and California carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- New York (this move): The Uniform CPA Examination is never retaken; your initial-licensure state (and your current principal-place-of-business state, if different) verifies your licensure, either through an online license-verification printout or on Form 3 (Certification of Out-of-State Licensure and Examination Grades) (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure.
- California (the reverse move): California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure).
What changes, California → New York
| California (current) | New York (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)) | $427 ($427 Form 1 licensure and first-registration fee) |
| Processing time | ~4 weeks (The CBA states the review takes approximately four weeks from the date the application file is complete (initial review within 30 days of receipt); licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received) | 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 | California Board of Accountancy (CBA) | 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 an active CPA license from another US state with licensing requirements New York deems significantly comparable (NYSED: effective Nov. 21, 2026, CPAs licensed under either the 120-semester-hour + 2-years or the 150-semester-hour + 1-year pathway are eligible; a certificate-only holder from a two-tier state is not eligible until that state issues a license or permit).
- 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).
- Have completed 40 credits of continuing education in any subject area, or 24 credits in one subject area, within the past 12 months.
- Submit Form 1 (Application for Licensure and First Registration) and verification of licensure from your initial-licensure state (and current principal-place-of-business state, if different): an online verification printout showing initial license date, number and any discipline, or 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 listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from California to New York?
No — the Uniform CPA Exam transfers with your license.
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 California, practice privilege usually covers you with no New York license, notice, or fee.
Can I keep my California CPA license after licensing in New York?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the California 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 2026-10-29.
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; 40 CE credits (or 24 in one area) in the past 12 months; Forms 1/3/4B or online license-verification printout) ↗ (accessed 2026-10-29)
- NYSED - Information for Endorsement Applicants and CPAs Practicing under Practice Privilege (effective Nov. 21, 2026: 120-hour + 2-year or 150-hour + 1-year pathway licensees eligible; active license required; two-tier certificate-only holders ineligible until licensed) ↗ (accessed 2026-10-29)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-10-29)
- CBA — Initial Licensing FAQs ($250 application, $400 initial license, $49 hard-copy fingerprint fee; PETH ethics exam eliminated effective 7/1/2024) ↗ (accessed 2026-10-29)
- CBA — Applying for a California CPA License (quick tips: 150 units incl. 24 accounting/24 business/20 accounting study/10 ethics study; 12 months experience; fingerprint clearance) ↗ (accessed 2026-10-29)
- California Business and Professions Code 5087 and 5096, CBA compilation current as of January 1, 2026 (out-of-state licensee may be issued a CA license if the other state has comparable licensure requirements; practice privilege with no notice or fee) ↗ (accessed 2026-10-29)
- CBA Regulations, current as of July 1, 2026 — 16 CCR 36.1 Out-of-State Licensee (four of the last ten years in practice as a licensed CPA may satisfy education, examination, and experience) ↗ (accessed 2026-10-29)
- CBA — An Overview of the Renewal Process, revised 3/2026 (licensees issued on or after July 1, 2024 complete a Board-approved Regulatory Review course for the first renewal) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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