2006 New York Code - 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 based on a program in accountancy, in accordance with  the
  commissioner's regulations;
    (3)  Experience:  have  experience  satisfactory  to  the board and in
  accordance with the commissioner's regulations;
    (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.
    (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 subparagraphs (2)
  and  (3)  of  subdivision  one  of  this  section,  fifteen years in the
  practice of public accountancy satisfactory to the board may be accepted
  by the department.

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