The fee due is the amount in law when your application is received unless fees are increased retroactively. You will be billed for the difference if fees have been increased. NOTE: Payment submitted from outside the United States should be made by check or draft on a United States bank and in United States currency; payments submitted in any other form will not be accepted and will be returned. Individuals who withdraw their license application may be entitled to a partial refund for the first registration period only.
NOTE: If you withdraw your application, obtain a refund, and then decide to seek New York State licensure at a later date, you will be considered a new applicant. You will be required to pay the licensure and registration fees and meet the licensure requirements in place at the time you reapply. The Department considers the following postsecondary education substantially equivalent for this purpose:. The curriculum must also include, either as stand-alone courses or integrated into other courses, the study of business or accounting communications, ethics and professional responsibility, and accounting research.
Acceptable course work is detailed further in the semester hour course content table. NOTE: Applicants under the semester hour pathway who have completed additional coursework may request to have their education re-evaluated to determine if they meet the semester hour pathway.
Applicants who completed any of their post-secondary college education outside of the United States and did not complete a New York State Licensure Qualifying Program or an AACSB program, as outlined above, will be required to have a full review of their education to determine whether it meets the education requirements for licensure.
To be approved for licensure, the candidate must apply to the Department for licensure by submitting the Application for Licensure Form 1 and application fee and have a Certification of Professional Education Form 2 completed by their school s. Accounting review courses or CPA Exam review courses that are taken for academic credit at a college or university cannot be accepted toward the 33 semester hour accounting course work requirement.
If the textbook for the course is a review course, it cannot be accepted toward the accounting course work requirement. The passing score for each of the four examination parts is An applicant must successfully pass all parts of the examination within a rolling eighteen 18 month window.
The applicant may sit for parts individually, once during each calendar quarter. In New York State, once an applicant has passed all four sections of the examination, the examination credit does not expire. Further, after successfully passing all four sections of the examination, there is no time requirement to meet the education or experience requirements for licensure.
This applies to candidates who physically sat for the exam in the U. If candidate does not apply for the license, New York will not have jurisdiction over the exam scores. Applicants with exam scores older than 10 years are required to complete 40 hours of continuing professional education CPE within the past 12 months, prior to being licensed. If an applicant passed part of the Uniform CPA Examination in another jurisdiction you may send either of these documents once you have submitted your application for licensure Form 1 to the Department:.
NOTE: The license, however, will not be issued until you have met New York's semester hour requirements for licensure. Candidates who completed any of their post-secondary college education outside of the United States and did not complete a NYS Licensure Qualifying Registered program or an AACSB program as outlined in the Education Requirements section, will be required to submit a Form 2 with transcripts, mark sheets and translation if necessary to the NYS Education Department as outline above.
Applicants with disabilities requesting reasonable accommodations for an examination need to contact CPA Examination Services and provide several types of documentation. The applicant will record their claimed experience on the application Form 1. Form 4B s submitted by the applicant will not be accepted. Acceptable experience may be earned in a public accounting firm, government, private industry or an educational institution.
The experience can be in one of the following service areas: accounting, attest, compilation, management advisory, financial advisory, taxation, or consulting skills. The experience must be gained under the supervision of a U. If a CPA supervisor was not properly licensed or registered or authorized to practice in the state where they practiced, the experience cannot be accepted.
Same employing organization. The applicant and the supervisor must be employed by the same organization at the time the experience took place. Experience gained by outside employer relationship such as contractors, third party relations, consultants, board members, etc. The Office of Professions considers this information to be a secure, primary source for license verification.
Permits may be issued in certain professions. The requirements for obtaining a permit, its duration, and conditions under which it can be used vary by profession; please see the individual profession for requirements and limitations. New York registers establishments located within the State as well as those located outside NYS that do business in the State.
Those applying for the license must meet education, experience, and exam requirements. Applicants with licenses elsewhere in the United States can have their license endorsed in New York. This endorsement allows the license holder to practice. Additional resources. For more information, contact:. Save Save this item to your account.
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