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A Discussion of New York’s Requirements for Licensure . Daniel J. Dustin, CPA, Executive Secretary New York State Board for Public Accountancy. Licensure In NYS. Submit Application for Licensure (Form 1) to NYSED (a) If Educated in US:
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A Discussion of New York’s Requirements for Licensure Daniel J. Dustin, CPA, Executive Secretary New York State Board for Public Accountancy
Licensure In NYS • Submit Application for Licensure (Form 1) to NYSED • (a) If Educated in US: • Submit (1) Initial Application and (2) Registered Program form (NY registered programs) or transcripts (other programs) to CPA Examination Services, or • (b) If Any Foreign Education: • Submit all transcripts using Certification of Professional Education (Form 2) to NYSED
Education Evaluation • No course by course evaluation if applicant graduates from a NYS registered program or AACSB accredited accounting program • Graduates from other programs require transcript evaluation • Foreign Transcripts subject to re-verification by Comparative Education Unit
Contact Information NYSED • Application forms: http://www.op.nysed.gov/cpaforms.htm • E-mail: cpabd@mail.nysed.gov • Telephone: 518 474-3817 x160 • CPA Examination Services • Application forms: http://www.nasba.org/nasbaweb/NASBAWeb.nsf/wpecsp?openform&stateabbrev=NY • E-mail: cpaes-ny@nasba.org • Telephone: 1-800-CPAEXAM (ask for NY coordinator)
120-Hour Requirement To be grandfathered for licensure based on 120-hours of education before August 1, 2009 an applicant must have: • Conferred bachelors (or higher) degree and completed all coursework to meet the 120-hour requirements, and • applied for licensure with NYSED (submitted form 1 and fee)
Education Related Activities NASBA/AICPA proposed amendments to model Uniform Accountancy Act • Accreditation • 24 hours accounting (excluding principles or introductory courses) • 24 hours business • Subjects derived from Uniform CPA Examination Content Specification Outline
Education Related Activities NASBA/AICPA proposed amendments to model Uniform Accountancy Act • 2 hours business or accounting communications • Minimum 3 hours accounting or business ethics (stand alone course or integrated) • Proof of coverage by national accrediting body (AACSB or ACBSP) • Maximum 6 hours internships or independent study, maximum 3 hours counted toward accounting
Education Related Activities State Board ad hoc committee • How much, if any, specificity in required accounting and business course work is needed? • Should New York move from 33 hours accounting and 36 hours business to the NASBA 24/24 model? • Should required content (ethics, communications, research, etc) be incorporated content or in stand alone courses?
Education Related Activities State Board ad hoc committee • What role should college/program accreditation play for initial and/or endorsed licenses? • To what extent, if any, should the curriculum requirements be tied to the CPA exam?