2010 New York Code
EDN - Education
Title 8 - THE PROFESSIONS
Article 149 - (7400 - 7410) PUBLIC ACCOUNTANCY
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;
    (3) Experience: have experience satisfactory to the board  of  regents
  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  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.