New York offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial License

The following types of applicants may apply for an Initial License in New York:

• Any applicant who has never been licensed as a CPA in another U.S. state or by a foreign licensing jurisdiction that has a Mutual Recognition Agreement (MRA) with the National Association of State Board for Accountancy (NASBA);
• Any applicant who has been licensed for less than four (4) years as a CPA in another U.S. state or jurisdiction;
• Any applicant who has been licensed as a CPA in another U.S. state or jurisdiction for more than four (4) years but cannot certify four (4) years of experience within the last ten (10) years; or
• Any applicant who has not been licensed for more than four (4) years by a foreign licensing jurisdiction that has an MRA with NASBA.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Licensure by Endorsement

An applicant who has either been licensed in another state that has been deemed by New York to have comparable licensure requirements to New York or has completed licensure requirements significantly comparable to the licensure requirements for certified public accountants in New York State, and has at least four (4) years of acceptable accounting experience since their initial CPA license was issued may apply for licensure by endorsement. Click here for a list of states determined by New York to be comparable for purposes of endorsement.

An applicant who is licensed as a CPA in another state that does not have significantly comparable licensure requirements to New York, or who has been licensed for less than four (4) years in another state that does have significantly comparable requirements is NOT eligible for licensure by endorsement. This individual must apply as an initial applicant for licensure. Click Initial Licensure above for additional information on obtaining an Initial License.

NOTE: New York offers military benefits related to licensure for eligible service members and spouses.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges

Effective November 15, 2011:

Individual Practice Privilege (See NY Ed. Law Article 149 § 7401, § 7404, § 7408.)

• An individual who holds a certificate or license as a certified public accountant issued by another state, who is in good standing in the state where certified or licensed, and whose principal place of business is not in the state of New York may practice public accountancy in this state without obtaining a license pursuant to NY Ed. Law Article 149 § 7404, if:
  • the Department has determined that the other state has education, examination, and experience requirements for certification or licensure that are substantially equivalent to or exceed the requirements for licensure in New York state; or
  • the Department has verified that the individual possesses licensure qualifications that are substantially equivalent to or exceed the requirements for licensure in this state.
• Any CPA who qualifies for practice privileges and offers or renders professional services in person or by mail, telephone or electronic means may practice public accountancy in New York without notice to the Department.
• An individual who has been granted practice privileges who performs any of the services listed in NY Ed. Law Article 149 § 7401(1) or (2) may only do so through a firm which has obtained a registration under NY Ed. Law Article 149 § 7408. Such services are:
  • offering to perform or performing attest and/or compilation services, as defined in NY Ed. Law Article 149 § 7401-a; and
  • incident to the attest and/or compilation services, offering to perform or performing professional services for clients, in any or all matters relating to accounting concepts and to the recording, presentation, or certification of financial information or data.

Such an individual, as well as an individual with a New York license who does not have a principal place of business  in New York, may provide services listed in NY Ed. Law Article 149 § 7401(3) through a firm of certified public accountants that does not have a registration in this state but that holds a valid license, registration, or permit in another state. Such services are:

• • offering to perform or performing, for other persons one (1) or more types of the following services including but not limited to:
    • • accounting, management advisory, financial advisory, and tax exclusive of services within NY Ed. Law Article 149 § 7401(1) or (2), involving the use of professional skills or competencies of the licensed accountant as described in the rules of the board of regents, including professional services rendered to one's employer not required to register under NY Ed. Law Article 149 § 7408, in any and all matters related to accounting concepts and to the recording of financial data or information or the preparation or presentation of financial statements.

Firm Practice Privilege/Firm Registration Requirement

• As per N.Y. Comp. Codes R. & Regs. tit. 8, § 70.7(1), a firm that holds a valid license, registration, or permit in another state engaging in the practice of public accountancy pursuant to NY Ed. Law Article 149 § 7401(1) and (2) must register with the department. Such services are:
  • offering to perform or performing attest and/or compilation services, as defined in NY Ed. Law Article 149 § 7401-a; and
  • incident to the attest and/or compilation services, offering to perform or performing professional services for clients, in any or all matters relating to accounting concepts and to the recording, presentation, or certification of financial information or data.
• Firm registration is required if a firm uses “CPA” or “Certified Public Accountants” in the title of their firm, regardless of the services offered.
• A firm that holds a valid license, registration, or permit in another state that is not required to register with the Department pursuant to N.Y. Comp. Codes R. & Regs. tit. 8, § 70.7(1)) including those out-of-state firms that use the title “certified public accountant” or “certified public accountants” or the designation “CPA” or “CPAs” but do not have an office in New York, may practice in this state without a firm registration with the Department, if the firm’s practice is limited to the practice of public accountancy pursuant to NY Ed. Law Article 149 § 7401(3). Such services are:
• • offering to perform or performing, for other persons one (1) or more types of the following services including but not limited to:
    • • accounting, management advisory, financial advisory, and tax exclusive of services within NY Ed. Law Article 149 § 7401(1) or (2), involving the use of professional skills or competencies of the licensed accountant as described in the rules of the board of regents, including professional services rendered to one's employer not required to register under NY Ed. Law Article 149 § 7408, in any and all matters related to accounting concepts and to the recording of financial data or information or the preparation or presentation of financial statements.
• A firm may register and perform services pursuant NY Ed. Law Article 149 § 7408 only if:
  • at least one (1) partner of a partnership or limited liability partnership, member of a limited liability company or shareholder of a professional service corporation or the sole proprietor is licensed as a certified public accountant engaged within the United States in the practice of public accountancy and is in good standing as a certified public accountant of one (1) or more of the states of the United States;
  • the firm complies with the Department’s mandatory peer review program pursuant to NY Ed. Law Article 149 § 7410; and
  • the services are performed by an individual who is licensed and in good standing as a certified public accountant of one (1) or more states of the Unites States.

• Firm Ownership requirements may apply to firms intending to utilize practice privilege in New York. See NY Ed. Law Article 149 § 7408.

Consent to Jurisdiction for mobility (See NY Ed. Law Article 149 § 7406 (2)(d))

Any CPA exercising practice privileges in New York and any firm that employs such CPA  to provide such services in New York, consent to all of the following as a condition to the exercise of practice privileges in New York:

• To the personal and subject matter jurisdiction and disciplinary authority of the New York State Board of Regents as if the practice privilege is a license, and an individual with a practice privilege is a licensee;
• To comply with the laws of New York, the rules of the New York State Board of Regents, and the regulations of the commissioner;
• To the appointment of the secretary of state, or other public official acceptable to the department, in the CPA's state of licensure or the state in which the firm has its principal place of business, as the CPA or firm's agent upon whom process may be served in any action or proceeding by the department against such CPA or firm.
• In the event the license from the CPA's principal place of business is no longer valid or in good standing, or that the CPA has had any final disciplinary action taken by the licensing or disciplinary authority of any other state concerning the practice of public accountancy that has resulted in:
  • the suspension or revocation of his/her license, or
  • other disciplinary action against his/her license that arises from:
    • gross negligence, recklessness or intentional wrongdoing relating to the practice of public accountancy,
    • fraud or misappropriation of funds relating to the practice of public accountancy, or
    • preparation, publication, or dissemination of false, fraudulent, or materially incomplete or misleading financial statements, reports or information relating to the practice of public accountancy, the CPA shall cease offering to perform or performing such services in New York individually and on behalf of his/her firm, until and unless such CPA receives written permission from the department to resume the practice of public accountancy in New York.

      
      

Peer Review Requirement

The out-of-state firm, when registration is required, must comply with the Department’s mandatory peer review program pursuant to NY Ed. Law Article 149 § 7410 or N.Y. Comp. Codes R. & Regs. tit. 8, § 70.10.

Additional Individual Requirement 

• An individual licensee or individual practicing under practice privileges who signs or authorizes someone to sign the accountant’s report on the financial statement on behalf of a firm shall meet the competency requirements set out in the professional standards for such services and as set out in Rules of the Board of Regents § 29.10(a)(13):
  • Have at least 1,000 hours of experience within the previous five (5) years in providing attest services or reporting on financial statements gained through employment in government, private industry, public practice or an educational institution satisfactory to the New York State Board for Public Accountancy; OR
  • Be employed by a firm registered with the Department pursuant to N.Y. Comp. Codes R. & Regs. tit. 8, § 70.8 that has undergone a peer review satisfactory to the Department which indicates that the firm has received a rating of pass or pass with deficiencies.

In addition, the individual must also have:

• • Completed at least forty (40) hours of continuing education (CPE) in the area of accounting, auditing or attest during the prior three (3) calendar years or in the calendar year in which the service is performed; and
  • Maintained the level of education, experience, and professional conduct required by generally accepted professional standards relating to the attest services performed.
• Any licensee who supervises a compilation engagement or signs or authorizes someone to sign an accountant’s report on financial statements of a client for such compilation services shall have:
  • Completed at least forty (40) hours of continuing education in the area of accounting, auditing or attest during the prior three (3) calendar years or in the calendar year in which the service is performed; and
  • Maintained the level of education, experience, and professional conduct required by generally accepted professional standards relating to the compilation services performed.

Restrictions (See NY Ed. Law Article 149 § 7406 (2)(f)(3))

• A person wishing to practice public accounting in New York who does not meet the requirements for practice privileges must obtain a full license and registration from the New York Board.
• In the event the license from the other state of the certified public accountant's principal place of business is no longer valid or in good standing, or that the certified public accountant has had any final disciplinary action taken by the licensing or disciplinary authority of any other state concerning the practice of public accountancy that has resulted in:
  • the suspension or revocation of his or her license, or
  • other disciplinary action against his or her license that arises from:
    • gross negligence, recklessness or intentional wrongdoing relating to the practice of public accountancy,
    • fraud or misappropriation of funds relating to the practice of public accountancy, or
    • preparation, publication or dissemination of false, fraudulent, or materially incomplete or misleading financial statements, reports or information relating to the practice of public accountancy,

the certified public accountant shall cease offering to perform or performing such services in this state individually and on behalf of his or her firm, until and unless such certified public accountant receives written permission from the department to resume the practice of public accountancy in this state of New York.

• Any CPA who, within the last seven (7) years immediately preceding the date on which they wish to practice in New York, meets any of the following conditions, must notify the department and cannot practice public accountancy in New York through practice privileges until they have received from the department written permission to do so. Failure to provide this notice subjects the CPA to the disciplinary authority of the Board.
  • Has been the subject of any final disciplinary action taken against them by the licensing or disciplinary authority of any other jurisdiction with respect to any professional license or has any charges of professional misconduct pending against them in any other jurisdiction; or
  • Has had his/her license in another jurisdiction reinstated after a suspension or revocation of said license; or
  • Has been denied issuance or renewal of a professional license or certificate in any other jurisdiction for any reason other than an inadvertent administrative error; or
  • Has been convicted of a crime or is subject to pending criminal charges in any jurisdiction.

Definitions

• "Attest" in New York means providing the following public accountancy services which all require the independence of licensees:
  • any audit to be performed in accordance with generally accepted auditing standards or other similar standards, developed by a federal governmental agency, commission or board or a recognized international or national professional accountancy organization, that are acceptable to the department in accordance with the commissioner's regulations;
  • any review of a financial statement to be performed in accordance with standards, developed by a federal governmental agency, commission or board or a recognized international or national professional accountancy organization, that are acceptable to the department in accordance with the commissioner's regulations;
  • any examination to be performed in accordance with attestation standards developed by a federal governmental agency, commission or board or a recognized international or national professional accountancy organization, that are acceptable to the department in accordance with the commissioner's regulations; or
  • any engagement to be performed in accordance with the auditing standards of the public company accounting oversight board.
• "Compilation" in New York means providing a service that presents, in the form of financial statements, information that is the representation of the management or owners of the client without undertaking to express any assurance of the accuracy of the information in the statements, to be performed in accordance with standards, developed by a federal governmental agency, commission or board or a recognized international or national professional accountancy organization, that are acceptable to the department in accordance with the commissioner's regulations.
• "Firm" in New York means a domestic or foreign entity organized as a sole proprietorship, a professional service corporation, a partnership, a professional service limited liability company, a foreign professional service limited liability company, a registered limited liability partnership, a foreign registered limited liability partnership, or any other form of organization that is established for the business purpose of lawfully engaging in the practice of public accountancy.
• "Practice of the profession of public accountancy” is defined in New York as:
  • offering to perform or performing attest and/or compilation services, as defined in NY Ed. Law Article 149 § 7401;
  • incident to the services described in NY Ed. Law Article 149 § 7401(1), offering to perform or performing professional services for clients, in any or all matters relating to accounting concepts and to the recording, presentation, or certification of financial information or data; or
  • offering to perform or performing, for other persons one or more types of the following services including but not limited to accounting, management advisory, financial advisory, and tax exclusive of services within subdivisions one and two of this section, involving the use of professional skills or competencies of the licensed accountant as described in the rules of the board of regents, including professional services rendered to one's employer not required to register under NY Ed. Law Article 149 § 7408, in any and all matters related to accounting concepts and to the recording of financial data or information or the preparation or presentation of financial statements.

• "Principal place of business" in New York means the office location designated by the licensee from which the person directs, controls, and coordinates his or her professional services.

Statute and/or Regulation Reference

N.Y. Comp. Codes R. & Regs. tit. 8, § 70.7

NY Ed. Law Article 149 § 7401

NY Ed. Law Article 149 § 7406

NY Ed. Law Article 149 § 7408

Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility. 

Click Reciprocal Licensure and/or Firm Registration in the menu bar at the top of this page for additional information or if these practice privilege requirements do not apply to you or your firm.

Firm Registration

Any firm that is established for the business purpose of lawfully engaging in the practice of public accountancy including attest and/or compilation services or uses the title "Certified Public Accountant" or the designation "CPA" or the words "Public Accountant" or the designation "PA" in the firm name must register with the department.

Firms registered in New York are required to provide evidence of having undergone a peer review of their attest practice during the preceding three (3) years. The New York State Board for Public Accountancy's Mandatory Peer Review notice explains which firms may be exempt from this requirement.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in New York who no longer wishes to hold an active license/permit to practice may voluntarily request to change their Active CPA license status to Inactive with the New York State Board for Public Accountancy.

Click Relinquish a License in the menu bar at the top of this page for additional information.