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

§ 7404. Requirements for a license as a certified public accountant.\n1. To qualify for a license as a certified public accountant, an\napplicant shall fulfill the following requirements:\n (1) Application: file an application with the department;\n * (2) Education: have received an education, including a bachelor's or\nhigher degree or a foreign equivalent based on a program in accountancy,\nin accordance with the commissioner's regulations;\n * NB Effective until November 21, 2026\n * (2) Education: have received an education, including a bachelor's or\nhigher degree or a foreign equivalent from a program in accountancy that\nis registered by the department, or deemed comparable to a registered\nprogram as determined by the department. To meet the professional\neducation requirements for licensure, the applicant shall present\nsatisfactory evidence of completion of one of the following:\n a. A curriculum of at least one hundred twenty semester hours in a\nprogram in accountancy, provided that the applicant shall satisfy the\nundergraduate curriculum semester hour requirements for the specified\nsubjects set forth in the commissioner's regulations; or\n b. A curriculum of at least one hundred fifty semester hours in a\nprogram in accountancy, provided that the applicant shall satisfy the\ncurriculum semester hour requirements for the specified subjects set\nforth in the commissioner's regulations;\n * NB Effective November 21, 2026\n * (3) Experience: have experience satisfactory to the board of\nregents and in accordance with the commissioner's regulations;\n * NB Effective until November 21, 2026\n * (3) Experience:\n Present evidence of completion of the following experience,\nsatisfactory to the board of regents and in accordance with the\ncommissioner's regulations:\n (i) two years of acceptable full-time experience, or the equivalent\nthereof, for an applicant who is applying for licensure on the basis of\nthe education described in subparagraph a of paragraph two of this\nsubdivision; or\n (ii) one year of acceptable full-time experience, or the equivalent\nthereof, for an applicant who is applying for licensure on the basis of\nthe education described in subparagraph b of paragraph two of this\nsubdivision;\n * NB Effective November 21, 2026\n * (4) Examination: pass a written examination satisfactory to the\nboard and in accordance with the commissioner's regulations and the\nrequirement with respect to such examination may not be waived;\n * NB Effective until November 21, 2026\n * (4) Examination: pass a written examination satisfactory to the\nboard and in accordance with the commissioner's regulations, provided\nthat the required educational attainment for such examination shall not\nbe greater than that set out in subparagraph a of paragraph two of this\nsubdivision, and the requirement with respect to such examination may\nnot be waived;\n * NB Effective November 21, 2026\n (5) Age: be at least twenty-one years of age;\n (6) Citizenship: meet no requirements as to United States citizenship;\n (7) Character: be of good moral character as determined by the\ndepartment; and\n (8) Fees: pay a fee of two hundred twenty dollars to the department\nfor admission to a department conducted examination and for an initial\nlicense, a fee of one hundred fifteen dollars for each reexamination, a\nfee of one hundred thirty-five dollars for an initial license for\npersons not requiring admission to a department conducted examination,\nand a fee of two hundred ten dollars for each triennial registration\nperiod.\n 2. In lieu of professional requirements specified in paragraphs two\nand three of subdivision one of this section, fifteen years in the\npractice of public accountancy satisfactory to the board may be accepted\nby the department.\n