Occupation guide: CPA rules in New York, Illinois, Florida

What to take away

What CPA licensure requires in each of the three states

Getting a CPA license means clearing three gates in every state: education, the Uniform CPA Examination, and experience. The state board of accountancy in each of New York, Illinois, and Florida sets its own version of those gates, so the same transcript can produce three different outcomes.

New York's board sits inside the State Education Department and issues licenses through the Office of the Professions. Illinois licenses through the Illinois Board of Examiners and the Department of Financial and Professional Regulation. Florida licenses through the Division of Certified Public Accounting inside the Department of Business and Professional Regulation.

A common mistake is assuming the exam score travels with you. It does not. You apply to one board, that board approves you to sit, and your license is issued by that board alone. If you move, you are dealing with reciprocity, not a transfer of a score file.

The table below summarizes the headline requirements. Details and exceptions follow in the sections after it.

New York and Illinois both attach course-level conditions to those accounting hours, and each board reviews transcripts against its own list of accepted accounting subjects, so financial accounting, auditing, and taxation courses count only when the board recognizes them. Florida folds the same detail into its accounting course list rather than naming each subject separately.

If you are weighing which state to sit in, the deciding factor is usually where you plan to work, not where the rules look easiest. A license is a local credential, and hiring managers check the state on it.

Salary outcomes also vary by market and practice area, which is why an occupation guide should pair licensing facts with pay context such as the US public accounting firms salary guide.

There is a career reason the state question matters. Public accounting firms generally tie promotion above staff level to an active license, and many industry roles in financial reporting and internal audit list it as preferred. Where you hold the license usually follows where you build that practice, and pay for those roles is set by market and level rather than by the state printed on the certificate.

The 150-hour rule in New York, Illinois, and Florida

The 150-hour rule is the single biggest planning issue for accounting graduates. All three states require 150 semester hours before licensure, which is 30 hours beyond a typical bachelor's degree. Most students reach it with a graduate degree in accounting or a fifth-year program.

New York applies the 150-hour rule at licensure, not at the exam application stage. That means you can sit for the Uniform CPA Examination after 120 hours if your accounting and business coursework is complete, then finish the remaining credits before you apply for the license. This is a meaningful difference for students who want to start testing early.

Illinois also separates sitting from licensing, but the Illinois Board of Examiners reviews transcripts closely. Applicants who sit with 120 hours must still document the full 150 before the license is issued. The board publishes a course-by-course evaluation guide, and mismatched course titles are a common reason for delay.

Florida requires 150 hours before you sit for the exam, not just before licensure. Florida CPA exam rules are therefore stricter at the front end: you cannot begin testing until the credit total and the specific accounting and business hours are on file with the Division of Certified Public Accounting.

Here is a practical sequence for meeting the 150-hour rule in any of the three states:

Not every graduate course counts. Remedial courses, most internship credits, and some online offerings are excluded. Confirm acceptance in writing before you pay tuition.

Experience requirements and who can sign off

Experience is where the three states diverge most sharply. New York requires one year of full-time experience, defined as at least 2,000 hours, performed under the supervision of a licensed CPA. Part-time work can be combined, but the total must reach the same threshold.

Illinois requires two years of experience, or 4,000 hours, which is the longest requirement of the three. The experience must include the application of accounting or auditing skills, and the supervisor must be a licensed CPA who can attest to the work.

Florida requires one year, or 2,000 hours, and the supervising CPA must hold an active Florida license or an equivalent license from another state. Florida also requires your supervisor to verify the experience in writing, and the board will contact the supervisor if the description is vague.

Who can sign off is narrower than many candidates expect. In all three states, the supervisor must be a licensed CPA, not a controller, CFO, or manager who lacks a license. Government and industry roles can qualify if a licensed CPA supervises the work, which is why internal audit and corporate tax rotations are common paths.

Public practice vs industry matters for how quickly you accumulate qualifying hours, and it also affects pay. Candidates comparing the two paths can use the public practice vs industry salary guide as a benchmark, even though the licensing rules differ by country.

Keep a contemporaneous log of hours, engagement types, and supervisor contact details. Boards in all three states audit a percentage of applications, and reconstructing two years of work from memory is painful.

State board exam rules and the Uniform CPA Examination

The Uniform CPA Examination is developed by the American Institute of Certified Public Accountants and delivered at testing centers nationwide. The exam content is identical in New York, Illinois, and Florida. What differs is the application process, the eligibility rules, and the paperwork each state board requires.

In New York, you apply to the State Education Department for eligibility, then receive a Notice to Schedule from the exam vendor. The department sets the window in which you must sit for your first section. After you pass, the fee for licensure and first registration is $427.

Illinois routes exam applications through the Illinois Board of Examiners, which evaluates transcripts before issuing an Authorization to Test. Illinois also requires a fingerprint-based background check as part of the licensure process, not the exam application.

Florida CPA exam rules require you to apply directly to the Division of Certified Public Accounting and submit transcripts at the same time. The state publishes a candidate handbook that lists accepted courses and the current application steps, so confirm the process there before you file.

Score reporting is centralized, but the boards set their own rules on how long a passed section remains valid. In all three states, credit for a passed section generally lasts 18 months, and you must pass the remaining sections within a rolling window. Failing to do so means retaking the expired section.

Testing windows have changed in recent years, so confirm the current schedule with your board before booking a seat. The Regulation section of the exam covers federal tax, and many candidates review IRS tax professional resources while they prepare.

Reciprocity and mobility between the three states

CPA reciprocity is not automatic, even between states that share the 150-hour rule. New York, Illinois, and Florida all require an out-of-state CPA to apply for a license or a practice privilege before serving local clients.

New York offers a mutual recognition pathway for CPAs from states with substantially equivalent requirements. If your original license meets the standard, you can apply for a New York license without retaking the exam, though you still file an application before you practice. New York does not grant blanket mobility for attest services.

Illinois participates in the Uniform Accountancy Act mobility framework, which allows a CPA from another substantially equivalent state to practice without a separate Illinois license for many services. Attest work, however, still requires registration or a license, and the Illinois board expects notification.

Florida grants mobility to CPAs from substantially equivalent states for non-attest services, but firms providing attest services must register with the state. Florida also requires out-of-state CPAs to consent to the state's jurisdiction and to its disciplinary rules.

Substantial equivalency usually means 150 semester hours, a passing Uniform CPA Examination score, and at least one year of experience. If your original license was issued under older rules, you may need to document additional education before reciprocity is granted.

Reciprocity applications take weeks, not days. If you are moving for a job, start the paperwork before your first day, because some employers treat an unregistered license as a compliance issue.

Renewal, CPE, and keeping the license active

Every CPA license in the three states expires on a fixed cycle, and renewal requires continuing professional education, known as CPE. New York and Illinois renew on a three-year cycle. Florida renews every two years, which makes its CPE requirement more frequent in practice.

New York requires 120 CPE hours over three years, including required hours in accounting and auditing and a separate ethics requirement. Illinois also requires 120 hours over three years, with an ethics component and limits on how much self-study credit counts. Florida requires 80 hours over two years, including four hours in ethics and a state-specific ethics course.

CPE providers must be approved by the state board or by a recognized national registry. Cheap online bundles often fail that test, and credits from unapproved providers are rejected at renewal. Keep certificates for at least five years.

Renewal also requires a statement in some cycles that you have no pending disciplinary action. Missing a renewal deadline means extra paperwork and, in some cases, a disciplinary review, and practicing on an expired license is a separate violation that can lead to a hearing.

If you let a license lapse for an extended period, the board may require you to reapply and document education and experience again. That is a much larger burden than paying a late fee, so calendar your renewal date.

A CPA license is the strongest credential in accounting, and it changes which roles you can hold and what employers pay for them. Candidates weighing a lighter credential can read how certifications work as a signal in adjacent business fields before adding study hours on top of a long licensure path.

Where the requirements are written down

Every state's CPA rules rest on a statute and a set of board regulations, not only on a board webpage. New York's requirements sit in Education Law Article 149 and in the Regents Rules that appear in Part 70 of the Commissioner's Regulations. Illinois applies the Public Accountancy Act through rules issued by the Department of Financial and Professional Regulation and the Board of Examiners. Florida's accountancy law is Chapter 473 of the Florida Statutes, which the Division of Certified Public Accounting administers.

When a board page and an application answer disagree, the statute and rules control. Read the text before you rely on a summary, and keep the citation with your transcript file.

Common questions