Bill > S06891

This bill reforms the education and licensing requirements for Certified Public Accountants (CPAs) in New York by establishing two alternative pathways to certification. Under the first pathway, applicants must complete a 120-semester-hour program in accountancy, meeting specific undergraduate curriculum requirements, and obtain two years of full-time professional experience. The second pathway requires a 150-semester-hour accountancy program, with only one year of required professional experience. The bill also modifies practice privilege rules for out-of-state CPAs, allowing them to practice in New York if they hold a valid license in good standing from another state, have completed the professional education and experience requirements, and passed the required examination. Additionally, the bill strengthens reporting requirements for CPAs with disciplinary histories, mandating that they disclose any past professional misconduct, license suspensions, or criminal charges before practicing in New York. CPAs with pending disciplinary actions or criminal charges must receive written permission from the state department before practicing. The changes aim to standardize and clarify the certification process while maintaining professional standards and protecting public interests. The act will take effect twelve months after becoming law, giving professionals and regulatory bodies time to adapt to the new requirements.

Education

https://www.nysenate.gov/legislation/bills/2025/S6891