New York Consolidated Laws, Education Law - EDN § 7404. Requirements for a license as a certified public accountant

(1) Application:  file an application with the department;

(2) [Eff. until Nov. 21, 2026.  See, also, par. (2) below.] 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;

(2) [Eff. Nov. 21, 2026.  See, also, par. (2) above.] Education:  have received an education, including a bachelor's or higher degree or a foreign equivalent from a program in accountancy that is registered by the department, or deemed comparable to a registered program as determined by the department.  To meet the professional education requirements for licensure, the applicant shall present satisfactory evidence of completion of one of the following:

(3) [Eff. until Nov. 21, 2026.  See, also, par. (3) below.] Experience:  have experience satisfactory to the board of regents and in accordance with the commissioner's regulations;

(3) [Eff. Nov. 21, 2026.  See, also, par. (3) above.] Experience:

Present evidence of completion of the following experience, satisfactory to the board of regents and in accordance with the commissioner's regulations:

(4) [Eff. until Nov. 21, 2026.  See, also, par. (4) below.] 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;

(4) [Eff. Nov. 21, 2026.  See, also, par. (4) above.] Examination:  pass a written examination satisfactory to the board and in accordance with the commissioner's regulations, provided that the required educational attainment for such examination shall not be greater than that set out in subparagraph a of paragraph two of this subdivision, 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.