N.Y. Education Law § 7404: Requirements for a license as a certified public accountant

§ 7404. Requirements for a license as a certified public accountant.

1. To qualify for a license as a certified public accountant, an

applicant shall fulfill the following requirements:

(1) Application: file an application with the department;

* (2) Education: have received an education, including a bachelor's or

higher degree or a foreign equivalent based on a program in accountancy,

in accordance with the commissioner's regulations;

* NB Effective until November 21, 2026

* (2) Education: have received an education, including a bachelor's or

higher degree or a foreign equivalent from a program in accountancy that

is registered by the department, or deemed comparable to a registered

program as determined by the department. To meet the professional

education requirements for licensure, the applicant shall present

satisfactory evidence of completion of one of the following:

a. A curriculum of at least one hundred twenty semester hours in a

program in accountancy, provided that the applicant shall satisfy the

undergraduate curriculum semester hour requirements for the specified

subjects set forth in the commissioner's regulations; or

b. A curriculum of at least one hundred fifty semester hours in a

program in accountancy, provided that the applicant shall satisfy the

curriculum semester hour requirements for the specified subjects set

forth in the commissioner's regulations;

* NB Effective November 21, 2026

* (3) Experience: have experience satisfactory to the board of

regents and in accordance with the commissioner's regulations;

* NB Effective until November 21, 2026

* (3) Experience:

Present evidence of completion of the following experience,

satisfactory to the board of regents and in accordance with the

commissioner's regulations:

(i) two years of acceptable full-time experience, or the equivalent

thereof, for an applicant who is applying for licensure on the basis of

the education described in subparagraph a of paragraph two of this

subdivision; or

(ii) one year of acceptable full-time experience, or the equivalent

thereof, for an applicant who is applying for licensure on the basis of

the education described in subparagraph b of paragraph two of this

subdivision;

* NB Effective November 21, 2026

* (4) Examination: pass a written examination satisfactory to the

board and in accordance with the commissioner's regulations and the

requirement with respect to such examination may not be waived;

* NB Effective until November 21, 2026

* (4) Examination: pass a written examination satisfactory to the

board and in accordance with the commissioner's regulations, provided

that the required educational attainment for such examination shall not

be greater than that set out in subparagraph a of paragraph two of this

subdivision, and the requirement with respect to such examination may

not be waived;

* NB Effective November 21, 2026

(5) Age: be at least twenty-one years of age;

(6) Citizenship: meet no requirements as to United States citizenship;

(7) Character: be of good moral character as determined by the

department; and

(8) Fees: pay a fee of two hundred twenty dollars to the department

for admission to a department conducted examination and for an initial

license, a fee of one hundred fifteen dollars for each reexamination, a

fee of one hundred thirty-five dollars for an initial license for

persons not requiring admission to a department conducted examination,

and a fee of two hundred ten dollars for each triennial registration

period.

2. In lieu of professional requirements specified in paragraphs two

and three of subdivision one of this section, fifteen years in the

practice of public accountancy satisfactory to the board may be accepted

by the department.