N.Y. Education Law § 7405: Requirements for a license as a public accountant

§ 7405. Requirements for a license as a public accountant. To qualify

for a license as a public accountant, an applicant shall fulfill the

following requirements:

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

(2) Declaration of intention: a. Have filed a declaration of intention

to practice as a public accountant with the department on or before

October first, nineteen hundred fifty-nine, on the basis of evidence

that the applicant was engaged for a total of six years during the ten

years immediately preceding April twenty-third, nineteen hundred

fifty-nine, in the practice of public accountancy as an individual

practitioner or as a partner of a partnership or as an employee of such

an individual practitioner or partnership engaged in the practice of

public accountancy or as an employee of a department, agency or

instrumentality of the United States, the state, or a political

subdivision of the state in which employment his duties entailed the

performance of all or some of the services which would constitute the

practice of public accountancy, or a combination of the foregoing

duties, or in the opinion of the board the equivalent thereof;

b. Establish by evidence satisfactory to the board that at the date of

the filing of said declaration of intention, the applicant had complied

with the conditions established by law on April twenty-third, nineteen

hundred fifty-nine, has not violated the provisions relating to practice

in public accountancy, and is about to engage in the practice of public

accountancy as his principal occupation as an individual practitioner or

as a partner of a partnership;

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

department; and

(4) Fees: pay a fee to the department for an initial license of two

hundred twenty dollars, and a fee of two hundred ten dollars for each

triennial registration period.