Microeconomics
Economics is a listed general business subject.
Self-paced online Microeconomics course (Economics 251). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
See the course →New YorkOther careers
Told you need more US credits? How foreign-educated applicants close the gap
Checked 15 Nov 2026 by the team. Sources are listed at the end of the page.
The short answer
New York CPA foreign education requirements come from 8 NYCRR 70.2 and 52.13: 150 semester hours, with at least 33 in professional accounting and 36 in general business. NYSED reviews foreign transcripts itself for licensure; a NASBA NIES evaluation is used only to sit for the exam. If NYSED finds a shortfall, the missing hours must come from a college.
The rule
Under 8 NYCRR 70.2 and 52.13, a CPA licence applicant needs a curriculum of at least 150 semester hours, including at least 33 semester hours in professional accounting and 36 in general business, and foreign education must be found substantially equivalent by the New York State Education Department.
The rule asks for 150 semester hours: 33 professional accounting, 36 general business. The legal source is 8 NYCRR 70.2.
| Item | New York rule | Source |
|---|---|---|
| Total hours | At least 150 semester hours (applicants from 1 Aug 2009) | [1] |
| Professional accounting | At least 33 semester hours: financial accounting and reporting, cost or managerial, taxation, auditing and attestation | [2] |
| General business | At least 36 semester hours: may include statistics, business law, computer science, economics, finance, management, marketing | [2] |
| Also required | Business and accounting communications, ethics and professional responsibility, accounting research | [2] |
| Foreign education for licensure | Reviewed by NYSED itself from original transcripts or mark sheets | [3] |
| Foreign education for the exam | NIES evaluation may be used to sit for the exam only | [3] |
| Content update | Revised content areas from 1 August 2027 | [2] |
Who decides
New York State Education Department (NYSED), Office of the Professions, State Board for Public Accountancy; NASBA International Evaluation Services (NIES) for exam eligibility decides how this rule applies to you. We read its published rule and the pages below; each was checked on 15 Nov 2026.
Which credits count
What counts
- Semester hours on the transcript of an acceptable college, reviewed by NYSED against the 150-hour, 33-hour and 36-hour content areas.
- General business hours: subjects such as business statistics, business law, economics, finance, management and marketing.
- Professional accounting hours in the four required topics, usually from a college accounting programme.
What does not count
- An outside evaluation of foreign education, for licensure (NYSED reviews the original records).
- Credit recommendations that no college has posted on its transcript.
Courses that fit
Each course below is ACE-recommended or NCCRS-recommended for college credit. Whether it counts here is the decision of the college and of New York State Education Department (NYSED), Office of the Professions, State Board for Public Accountancy; NASBA International Evaluation Services (NIES) for exam eligibility.
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Business Law
Business law is a listed general business subject.
Self-paced online Business Law course (Business 250). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
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Principles of Finance
Finance is a listed general business subject.
Self-paced online Principles of Finance course (Finance 201). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
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Principles of Statistics
Statistics is a listed general business subject; ask whether NYSED treats it as business statistics.
Self-paced online Principles of Statistics course (Statistics 101). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
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Principles of Management
Management is a listed general business subject.
Self-paced online Principles of Management course (Business 101). NCCRS recommends 3 semester credits; each college decides how it applies them.
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Principles of Marketing
Marketing is a listed general business subject.
Self-paced online Principles of Marketing course (Marketing 102). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
See the course →The path via a college transcript
- Get NYSED's own findingApply for licensure with Form 1 and have your schools complete Form 2. NYSED reviews your original transcripts or mark sheets and tells you which hours are missing.
- Sort the shortfall by content areaSplit the gap into total hours, professional accounting hours and general business hours. Each is filled differently.
- Ask NYSED in writing what will close itWrite to the Comparative Education Unit or the CPA unit with your plan and ask whether the courses and the college you have chosen will satisfy the shortfall.
- Choose the college that will hold the creditsPick an accredited US college and ask in writing which ACE-recommended or NCCRS-recommended courses it will post.
- Move the credits via a college transcriptFinish the courses, send the transcript to the college, wait for posting, and send the college's official transcript to NYSED.
TESU and UoPeople are partner colleges that consider ACE-recommended or NCCRS-recommended credit; Newlane is a third. Each decides course by course and for its own programmes. Ask the college in writing, and ask NYSED in writing whether that college's transcript will close your shortfall.
ACE and NCCRS have over 2,100 cooperating colleges that will consider accepting credits; the final decision is with the universities.
What it costs
| Option | Price | For this rule | Price checked |
|---|---|---|---|
| UPI Study PRO | $99 a month, every course | $99 for each month you are subscribed; take as many courses as you finish in that time | 15 Nov 2026 |
| CUNY college, part-time (NYC residents) | $210 a credit | $1,890 for a 9-credit general business gap, before fees | 15 Nov 2026 |
| Sophia Learning | $99 a month, or $799 a year | About $99-$297 for 3 courses over 1-3 months | 15 Nov 2026 |
| StraighterLine | $99 a month plus $79 a course | About $336-$534 for 3 courses over 1-3 months | 15 Nov 2026 |
Online options need an accredited college to post the credits, at that college's fees, and NYSED decides whether the posted hours close your gap. CUNY non-resident rates are higher than the resident rate shown.
What UPI Study cannot do here
- UPI Study is not a college and is not accredited; NYSED reads a college transcript, which UPI Study cannot issue.
- UPI Study does not offer taxation, auditing or financial accounting and reporting courses, so it cannot fill most professional accounting gaps.
- UPI Study cannot tell you what NYSED will find in your foreign education or whether a course closes your shortfall.
- Engineering, social work and health professions need accredited programme coursework that UPI Study does not offer.
UPI Study is not a college and is not accredited. ACE and NCCRS review our courses and recommend credit; a college decides whether to give that credit and records it on its own transcript.
Confirm in writing first
Ask NYSED in writing which courses and which college will close your shortfall, and ask the college in writing which courses it will post, before you enrol.
Who reviews foreign education in New York
For licensure as a CPA in New York, NYSED's Office of the Professions reviews foreign education itself. You apply with Form 1, your schools complete Form 2, and the department reads your original transcripts or mark sheets against the 150-hour rule in 8 NYCRR 70.2. NYSED says it does not accept outside evaluations of foreign education for licensure.
NASBA International Evaluation Services (NIES) is a separate step. NYSED lets candidates use an NIES evaluation to sit for the CPA exam only. A favourable NIES report does not settle licensure, and a shortfall in NYSED's own review is the one that counts for the licence.
What the 150 hours must contain
Section 52.13 sets the content. At least 33 semester hours must be professional accounting, covering financial accounting and reporting, cost or managerial accounting, taxation, and auditing and attestation. At least 36 must be general business, which may include business statistics, business law, computer science, economics, finance, management and marketing. The programme must also cover business and accounting communications, ethics and professional responsibility, and accounting research.
From 1 August 2027 the content areas change: accounting ethics and data analytics join the accounting list, and the general business list must include information technology and systems, business law, business data analytics, economics and finance. If you will apply after that date, plan to the new list.
- 33 hours professional accounting
- 36 hours general business
- 150 hours in total
Where a foreign-educated applicant usually falls short
A three-year degree often ends near 90 to 120 US semester hours after review, so total hours are the most common gap. The next is general business: foreign accounting degrees sometimes cover accounting in depth but have few hours in law, statistics or marketing as separate subjects. Professional accounting gaps are often in US taxation and US auditing, which only a college accounting programme can fill.
General business and total-hour gaps are where courses with ACE or NCCRS credit recommendations can help, once a US college posts them and NYSED agrees they close the gap. Accounting gaps in taxation and auditing need a college's own courses.
Other licensed professions
NYSED also reviews foreign education for many other professions it licenses. In engineering, social work, nursing and other health professions, the gap is usually in accredited programme coursework or supervised practice, which UPI Study does not offer. This page is most useful for CPA candidates and for others whose shortfall is general business or general education hours.
Questions people ask
Does New York accept a NASBA NIES evaluation for the CPA licence?
For the exam, yes: NYSED lets candidates use an NIES evaluation to sit for the CPA exam. For licensure, NYSED reviews your original foreign transcripts itself and says it does not accept outside evaluations. The licensing review is the one that sets any shortfall.
How many semester hours does a New York CPA need?
At least 150 semester hours for applicants from 1 August 2009, under 8 NYCRR 70.2, with at least 33 in professional accounting and 36 in general business under 52.13. Some applicants licensed in another state before August 2009 have a 120-hour exception if they apply before 1 August 2027.
Where can a foreign-educated candidate earn the missing hours?
At an accredited US college, in person or online. Courses with ACE or NCCRS credit recommendations count only after a college posts them on its transcript. Ask NYSED in writing whether your plan closes the shortfall before you enrol.
Can online courses fill a general business shortfall?
They can, if an accredited college posts them and NYSED agrees the subjects fit the general business content area. Send NYSED the course descriptions and the college's name and ask in writing first.
What changes on 1 August 2027?
The content areas in 52.13 are updated. Accounting ethics and data analytics join the accounting list, and general business must include information technology and systems, business law, business data analytics, economics and finance.
Does NYSED offer a 120-hour pathway?
NYSED's pages describe a 120-semester-hour pathway with two years of experience as part of CPA Evolution changes. Who qualifies and from when are set on NYSED's own pages, so read them and ask the CPA unit in writing before you plan around it.
Read next
- What a NASBA or NYSED evaluation means when it says you are short of creditsIn New York the two reviews do different jobs. A NASBA NIES evaluation can let you sit for the CPA exam. NYSED's own review of your original...
- Business hours vs accounting hours for foreign-educated CPA candidatesNew York's rule in 8 NYCRR 52.13 asks for at least 33 semester hours of professional accounting and 36 of general business within the 150. Accounting...
- How to get US credits onto a college transcriptChoose an accredited US college first, ask it in writing which ACE-recommended or NCCRS-recommended courses it will post, finish those courses, send...
The same topic in nearby states
Ready when you have it in writing
Close a general business or total-hour gap with ACE- or NCCRS-recommended courses, moved via a college transcript. Outside the US, ask the team about per-course or bundle prices.
Sources
- 8 NYCRR 70.2: Professional education requirements for CPA licensure (eff. 28 Sep 2022) (official)150 semester hours for applicants from 1 Aug 2009; a baccalaureate or higher programme in accountancy or its foreign equivalent deemed substantially equivalent, as determined by the department; 120-hour exception for some applicants licensed in another state before 1 Aug 2009 who apply before 1 Aug 2027. Checked on 15 Nov 2026.
- 8 NYCRR 52.13: Registered accountancy programmes (content areas) (official)At least 33 semester hours in professional accounting (financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation) and 36 in general business (may include business statistics, business law, computer science, economics, finance, management, marketing); communications, ethics and research; updated content from 1 Aug 2027. Checked on 15 Nov 2026.
- NYSED Office of the Professions: Initial licence for certified public accountants (official)NIES may review foreign education only to sit for the exam; for licensure the Department reviews original transcripts or mark sheets itself and does not accept outside evaluations (read via NYSED search extract; the page refused the certificate check). Checked on 15 Nov 2026.
- NASBA: About NIES (official)NIES evaluates international coursework for CPA exam and licensure applicants for over 50 jurisdictions; it does not evaluate for college admission or employment. Checked on 15 Nov 2026.
- CUNY: Tuition and feesPrice for CUNY college, part-time (NYC residents), checked on 15 Nov 2026.
- Sophia Learning: Plans and pricingPrice for Sophia Learning, checked on 15 Nov 2026.
- StraighterLine: PricingPrice for StraighterLine, checked on 15 Nov 2026.