This text of New York § 7405 (Requirements for a license as a public accountant) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§ 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 a
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§ 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.\n