CPA / Accounting License from New York to California: Does It Transfer? (2026)
Does California accept a New York CPA license?
A CPA license transfers from New York to California by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the California Board of Accountancy (CBA), verify your New York license, and meet California's endorsement requirements. 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).
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Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
California does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from New York means an individual review by the California Board of Accountancy (CBA) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from New York 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 California's own.
What's different between New York and California
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into California. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New York to California (this page): Licensure by endorsement.
California to New York (the reverse move): Licensure by endorsement.
The route is the same in both directions.
- Does coming from New York matter?
Coming from New York does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into California.
- Application fee
California lists $650 for an out-of-state applicant and New York lists $427 for the reverse move; neither may be the full cost.
- Processing time
California lists about 4 weeks; New York has no verified processing-time figure on file, so the two cannot be compared here.
- Education (semester hours)
California's first-time-applicant standard is 150 semester hours of education for initial licensure; New York's is 150.
The two standards are the same.
- Exam rules on record
California and New York carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- California (this 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).
- New York (the reverse 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.
What changes, New York → California
| New York (current) | California (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $427 ($427 Form 1 licensure and first-registration fee) | $650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)) |
| Processing time | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received | ~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) |
| Licensing authority | New York State Education Department, Office of the Professions (State Board for Public Accountancy) | California Board of Accountancy (CBA) |
The destination column is what you must satisfy — California sets the rules for this move.
Step by step
- Confirm California's current requirements on the California Board of Accountancy (CBA) website (linked below) — rules change.
- Submit the endorsement application to the California Board of Accountancy (CBA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a current, active, unrestricted CPA license from a state with licensure requirements comparable to California's (BPC 5087).
- Meet California's education requirement: 150 semester units including 24 units accounting, 24 units business-related, 20 units accounting study, and 10 units ethics study.
- Complete 12 months of general accounting experience under the supervision of an actively-licensed CPA (plus 500 attest hours for attest signing authority).
- Obtain state and federal fingerprint (Live Scan) clearance.
- Transfer Uniform CPA Examination grades from the state of examination.
- Alternatively, show four of the ten years preceding application in public-accounting practice as a licensed CPA in another state, which the Board may accept as meeting the education, examination, and experience requirements (16 CCR 36.1(b)).
- 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 New York to California?
No — the Uniform CPA Exam transfers with your license.
Do I need a California license, or does mobility cover the move?
If California becomes your principal place of business, you apply to the California Board of Accountancy (CBA) for a reciprocal license. If you are only serving California clients from New York, practice privilege usually covers you with no California license, notice, or fee.
Can I keep my New York CPA license after licensing in California?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York 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.
- 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)
- 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)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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