Regulation of Accountants – New York

In New York, Article 149, Title VIII discusses public accountancy.  Pursuant to NY CLS Educ § 7402, only a person licensed or otherwise authorized to practice shall practice public accountancy or use the title “certified public accountant” or the designation CPA or “public accountant” or the designation PA.   NY CLS Educ § 7404 prescribes the requirements for a license as a certified public accountant.  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 220 dollars to the department for admission to a department conducted examination and for an initial license, a fee of 115 dollars for each reexamination, a fee of 135 dollars for an initial license for persons not requiring admission to a department conducted examination and a fee of 210 dollars for each triennial registration period.

Pursuant to NY CLS Educ § 7405, to qualify for a license as a public accountant, an applicant shall fulfill the following requirements:

  • Application: file an application with the department;
  • Declaration of intention:

a.   Have filed a declaration of intention to practice as a public accountant with the department on or before October 1,1959, on the basis of evidence that the applicant was engaged for a total of six years during the ten years immediately preceding April 23, 1959, in the practice of public accountancy as an individual practitioner or as a partner of a partnership or as an employee of such an individual practitioner or partnership engaged in the practice of public accountancy or as an employee of a department, agency or instrumentality of the United States, the state, or a political subdivision of the state in which employment his duties entailed the performance of all or some of the services which would constitute the practice of public accountancy, or a combination of the foregoing duties, or in the opinion of the board the equivalent thereof;

b. Establish by evidence satisfactory to the board that at the date of the filing of said declaration of intention, the applicant had complied with the conditions established by law on April 23,1959, has not violated the provisions relating to practice in public accountancy, and is about to engage in the practice of public accountancy as his principal occupation as an individual practitioner or as a partner of a partnership;

  • Character: be of good moral character as determined by the department; and
  • Fees: pay a fee to the department for an initial license of 220 dollars, and a fee of 210 dollars for each triennial registration period.

NY CLS Educ § 7406 deals with limited permits and temporary practice permits.  The department may issue a limited permit to an applicant of good moral character, who is the holder of a certificate, license or degree in a foreign country constituting a recognized qualification for the performance in such country.  Such limited permit shall be valid for a period of two years and may be renewed on recommendation of the board.  Such permit shall authorize the applicant to use only the title or designation under which he or she is generally known in his or her own country, followed by the name of the country from which he or she received his or her certificate, license or degree.

On recommendation of the board, a certified public accountant, licensed by another state, and in good standing, may temporarily practice public accountancy in this state, if the certified public accountant:

(1) holds a valid license to practice public accountancy in the other state,
(2) practices public accountancy in another state that is his or her principal place of business, and
(3) obtains from the department a temporary practice permit.

Each temporary practice permit shall allow the holder to practice for an aggregate total of one hundred eighty days during the twelve month period beginning on the effective date of the permit.  Applications shall be submitted to the department through an electronic means as prescribed by the commissioner.  Temporary practice permit may be renewed by the department up to three times such that an individual shall practice for no more than four years within a five year time period.

Pursuant to NY CLS Educ § 7409, each certified public accountant and public accountant shall comply with the provisions of the mandatory continuing education requirements.  Such certified public accountants and public accountants who do not satisfy the mandatory continuing education requirements shall not practice until they have met such requirements, they have paid all applicable fees, and they have been issued a registration or conditional registration certificate.


Inside Regulation of Accountants – New York