Transfer Your CPA / Accounting License to New York: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: New York State Education Department, Office of the Professions (State Board for Public Accountancy) ↗
New York is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the New York State Education Department, Office of the Professions (State Board for Public Accountancy) will issue a reciprocal license without retesting. 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.. Expect $427 ($427 Form 1 licensure and first-registration fee) in application fees.
Moving to New York from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because New York recognizes substantial equivalency, the New York State Education Department, Office of the Professions (State Board for Public Accountancy) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If New York is not becoming your principal place of business — you are serving New York clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no New York license at all. Apply for the reciprocal license when New York is where you will actually be based.
New York's transfer path is 'licensure by endorsement,' open to CPAs licensed in a state with 'significantly comparable' (substantially equivalent) requirements. New York's published list covers all 50 states, DC, Puerto Rico, Guam, the US Virgin Islands and the Northern Mariana Islands, so any US CPA qualifies; several two-tier states carry an asterisk meaning only holders of an active license (not a certificate only) are recognized - hence full_reciprocity true. 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
| Exam | 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. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| 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 reciprocity/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 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
Coming from a specific state?
Direction matters — these guides cover the exact move into New York:
All 50 origin states
Frequently asked questions
Does my CPA license transfer to New York?
New York is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the New York State Education Department, Office of the Professions (State Board for Public Accountancy) will issue a reciprocal license without retesting. 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.. Expect $427 ($427 Form 1 licensure and first-registration fee) in application fees.
Do I have to retake the CPA Exam to get licensed in New York?
No. 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 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.
What does a New York reciprocal CPA license cost?
$427 ($427 Form 1 licensure and first-registration fee) ($427 Form 1 licensure and first-registration fee).
How long does the New York reciprocity process take?
The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification 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.
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 2026-07-21.
- 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)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]