Transfer Your CPA / Accounting License to New York: Reciprocity & Endorsement (2026)
Does my CPA license transfer to New York?
New York does not grant an automatic substantial-equivalency license to every out-of-state CPA — the New York State Education Department, Office of the Professions (State Board for Public Accountancy) reviews applicants individually, often against an experience test rather than a straight credential match. You are not starting over: 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. Application fee: $427 ($427 Form 1 licensure and first-registration fee).
Moving to New York from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Licensure by endorsement
New York is one of the boards that does not simply hand a substantially-equivalent CPA its license. The New York State Education Department, Office of the Professions (State Board for Public Accountancy) evaluates you individually — frequently through an experience test counted in years of recent practice — so read its route below before assuming the automatic path applies. What you keep either way: your CPA Exam passage transfers, and your existing license is the basis of the review, not a fresh start.
New York's transfer path is 'licensure by endorsement,' open to CPAs licensed in a state with 'significantly comparable' (substantially equivalent) requirements. NYSED's page for endorsement applicants (which replaced its state-by-state list) states that, effective November 21, 2026, CPAs licensed under either the 120-semester-hour + 2-years or the 150-semester-hour + 1-year pathway are eligible, provided the license is active; a certificate-only holder from a two-tier state is not eligible until that state issues a license or permit - there is no named-state restriction, but eligibility turns on the experience test below. Endorsement applicants must also have completed 40 continuing-education credits (or 24 in one subject area) within the past 12 months. The distinctive gate is EXPERIENCE: an endorsement applicant must certify 4 years of post-licensure experience within the last 10 years; a CPA who cannot must instead apply as an initial-licensure applicant so the Department can assess substantial equivalence. Separate from this license transfer, out-of-state CPAs may practice in New York under practice privilege/mobility with no New York license.
New York requirements at a glance
| Education (semester hours) | 150 semester hours of education for initial licensure |
|---|---|
| Fees | $427 ($427 Form 1 licensure and first-registration fee) |
| 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 |
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 — rules change.
- Submit the endorsement application to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) (application linked on this page).
- 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
Coming from a specific state?
Direction matters — these guides cover the exact move into New York:
Nearby states
CPA / Accounting license transfer into the states bordering New York:
New York for other professions
- Nursing in New York
- Cosmetology / Barber in New York
- Real Estate in New York
- Contractor in New York
- Teaching in New York
- Electrician in New York
- Plumber in New York
- Engineering in New York
- Pharmacy in New York
- Physical Therapy in New York
- Psychology in New York
- Counseling in New York
- Social Work in New York
- Occupational Therapy in New York
Frequently asked questions
Do I have to retake the CPA Exam to get licensed in New York?
No. 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).
Do I even need a New York CPA license, or does mobility cover me?
If New York is not your principal place of business, practice privilege (mobility) usually lets you serve New York clients with no New York license, notice, or fee. You apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license when New York becomes where you are principally based.
How does New York's education requirement affect a reciprocal CPA license?
New York's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the New York State Education Department, Office of the Professions (State Board for Public Accountancy).
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)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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