{"data":{"id":"us-ny/n.y.-education-law-7405","jurisdiction":"us-ny","citation":"N.Y. Education Law § 7405","heading":"Requirements for a license as a public accountant","body":"§ 7405. Requirements for a license as a public accountant.  To qualify\nfor a license as a public accountant, an applicant shall fulfill the\nfollowing requirements:\n  (1) Application: file an application with the department;\n  (2) Declaration of intention: a. Have filed a declaration of intention\nto practice as a public accountant with the department on or before\nOctober first, nineteen hundred fifty-nine, on the basis of evidence\nthat the applicant was engaged for a total of six years during the ten\nyears immediately preceding April twenty-third, nineteen hundred\nfifty-nine, in the practice of public accountancy as an individual\npractitioner or as a partner of a partnership or as an employee of such\nan individual practitioner or partnership engaged in the practice of\npublic accountancy or as an employee of a department, agency or\ninstrumentality of the United States, the state, or a political\nsubdivision of the state in which employment his duties entailed the\nperformance of all or some of the services which would constitute the\npractice of public accountancy, or a combination of the foregoing\nduties, or in the opinion of the board the equivalent thereof;\n  b. Establish by evidence satisfactory to the board that at the date of\nthe filing of said declaration of intention, the applicant had complied\nwith the conditions established by law on April twenty-third, nineteen\nhundred fifty-nine, has not violated the provisions relating to practice\nin public accountancy, and is about to engage in the practice of public\naccountancy as his principal occupation as an individual practitioner or\nas a partner of a partnership;\n  (3) Character: be of good moral character as determined by the\ndepartment; and\n  (4) Fees: pay a fee to the department for an initial license of two\nhundred twenty dollars, and a fee of two hundred ten dollars for each\ntriennial registration period.","path":["Education Law","Title 8. The Professions","Article 149. Public Accountancy"],"source_url":"https://legislation.nysenate.gov/api/3/laws/EDN/7405","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"4893406031ef9599ef6d954b952de07e52b087ee4cd27049b0efcea08275ca7f","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-education-law-7404","next":"us-ny/n.y.-education-law-7406"},"notice":"GroundRules: Original legal text. Not legal advice."}