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College of Business

CPA Pathways

Your Path to CPA Licensure in New York State

Two Different Journeys. One CPA License.

Both pathways lead to the same New York CPA license. The main tradeoff is when you complete additional education vs. how much qualifying professional experience you complete before licensure.[1]

The Fundamental Tradeoff

150 credits + 1 year of qualifying experience[2]

120 Credits
+30 Credits
+1 Year

120 credits + 2 years of qualifying experience

120 Credits
+2 Years

150-Credit Pathway

Education First

  • Bachelor's Degree + Master's Degree and/or 150 total credits.
  • Requires one (1) year of NYS-qualifying professional experience.
  • May have more time and structure to prepare for and complete CPA Exam sections before beginning full-time employment.
  • Opportunity for deeper coursework in auditing, taxation, financial reporting, analytics, research, ethics, or another area of specialization.
  • Accelerated or combined degree programs may allow graduate coursework to begin during undergraduate study.
  • Graduate education does not necessarily require delaying employment; many programs are designed for working professionals.

120-Credit Pathway

Experience First

  • Bachelor's Degree (typically in Accounting) with at least 120 total credits.[3]
  • Requires two (2) years of NYS-qualifying professional experience.
  • May choose to prepare for and complete the CPA Exam while gaining required work experience.
  • Can begin full-time employment sooner and gain practical experience earlier in the career.
  • Can avoid or postpone the cost of an additional 30 credits.
  • A master's degree or other additional education can still be completed later while working, if desired.

Questions to Ask Yourself

  • Do I want a master's degree or a particular area of specialization?
  • What will the additional 30 credits cost me in tuition, fees, and time?
  • Would I rather build knowledge through additional coursework now or through more work experience?
  • What CPA Exam support, graduate education benefits, or pathway expectations does my prospective employer have?

For planning purposes only. Requirements, tuition, and employer bonus programs may change. Consult NYSED, Stony Brook Student Financial Services, and prospective employers for current terms.

Choosing Your Pathway

Why Students May Choose the 150-Credit Pathway

  • Additional accounting and business coursework may strengthen professional knowledge and CPA Exam preparation.
  • A master's degree may create opportunities for specialization and advanced learning.
  • Students who already intend to earn a master's degree may prefer to complete that education before or near the start of their careers.
  • Additional time before full-time employment may make it easier to prioritize early CPA Exam completion, which can be financially valuable when an employer offers a time-limited CPA bonus.
  • A master's degree provides a durable credential beyond CPA licensure and may support long-term advancement and career flexibility, particularly for students who later move into corporate accounting, finance, management, and/or leadership roles.

Why Students May Choose the 120-Credit Pathway

  • Begin full-time employment sooner and earn a salary while accumulating required experience.
  • Avoid or postpone tuition and other costs associated with an additional 30 credits.
  • Develop professional skills through an additional year of qualifying work experience.
  • Pursue a master's degree or other graduate education later if it fits career goals or employer benefits.

Planning Outside New York?

Licensure and mobility rules vary by state and are changing. Review the requirements of any state in which you may seek licensure or practice.

$10,000 CPA Exam Bonus: A Financial Factor to Consider

Several large public accounting firms now advertise $10,000 CPA Exam bonuses for eligible early-career hires who complete all four exam sections within the firms' specified early-completion window. For a New York resident, Stony Brook's 2026 graduate tuition rate is $471 per credit, so a $10,000 bonus can offset a substantial portion of the tuition for additional graduate study. For example, an extra year in the M.S. in Accounting Analytics program can also provide more time and academic structure to prepare for the CPA Exam before the demands of full-time work. Bonus eligibility, timing, taxes, tuition, and fees vary; students should confirm current terms with employers and the University.

Employer Perspective

Employers recruiting interns and full-time hires increasingly want to understand your CPA plan. Be prepared to discuss which pathway you intend to pursue, whether you plan to earn a master's degree, your anticipated CPA Exam timeline, and your long-term goal of CPA licensure. Ask prospective employers about pathway expectations, CPA Exam support, graduate education benefits, and promotion policies.[4]

[1] New York's new 120-credit pathway is scheduled to become effective November 21, 2026.
[2] The required one or two years must be qualifying experience under New York's applicable experience and verification requirements; not every accounting-related job will necessarily qualify.
[3] Specific accounting and business coursework requirements for the new 120-credit pathway are subject to NYSED implementing regulations. Students should consult current NYSED guidance when planning coursework.
[4] Planning to work or seek licensure outside New York? Licensure and mobility rules vary by state and are changing. Review the requirements of any state in which you may seek licensure or practice.