CPA / Accounting License from Florida to New York: Does It Transfer? (2026)
Does New York accept a Florida CPA license?
A CPA license transfers from Florida 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 Florida 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 Florida 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 Florida 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 Florida 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
Florida to New York (this page): Licensure by endorsement.
New York to Florida (the reverse move): Full reciprocity.
The two directions differ: Florida and New York do not give each other's licensees the same route.
- Does coming from Florida matter?
Coming from Florida 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 Florida lists $300 for the reverse move; neither may be the full cost.
- Education (semester hours)
New York's first-time-applicant standard is 150 semester hours of education for initial licensure; Florida's is 150.
The two standards are the same.
- Exam rules on record
New York and Florida 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.
- Florida (the reverse move): The Uniform CPA Examination is not retaken; the applicant files the DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure Information so Florida can confirm passage through the existing license. Florida requires no separate state ethics or law exam.
What changes, Florida → New York
| Florida (current) | New York (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $300 (non-refundable DBPR CPA 3 Licensure by Endorsement application fee; no fingerprint/background-check surcharge (Florida does not fingerprint CPA applicants)) | $427 ($427 Form 1 licensure and first-registration fee) |
| Processing time | the Florida Board of Accountancy / DBPR does not publish a processing time for endorsement | 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 | Florida Board of Accountancy (Department of Business and Professional Regulation) | 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 Florida 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 Florida, practice privilege usually covers you with no New York license, notice, or fee.
Can I keep my Florida CPA license after licensing in New York?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Florida 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 Florida 2026-07-21, New York 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)
- Florida DBPR — CPA Licensure by Endorsement (experience pathways, other-state license issued on/after 8/15/2014, $300 fee, 150 hours) ↗ (accessed 2026-07-21)
- Florida DBPR — CPA Initial Licensure Requirements (150 semester hours with accounting and business hour breakdown) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Florida 2026-07-21, New York 2026-10-29
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