Foreign Sole Proprietorship and Partnership formations are dictated by the state or county where the firm was formed. Most Partnerships are required to file a DBA certificate in their locality. Firm owners are required to know the laws that apply in their respective locality. Having already filed the firm's DBA certificate in their locality where required , the firm applies to the Professional Corporations Unit for a registration.
You may contact the Professional Corporations Unit at opcorp nysed. Skip To Content. Google Translate Disclaimer. A firm is required to register as a public accounting firm with the Department if it: Provides any attest or compilation services to NYS clients; or Uses the words "Certified Public Accountant" or the designation "CPA" or the words "Public Accountant" or the designation "PA" in the firm name.
Two part-time weeks equate to one full-time week. When the applicant is in a part-time status and works at least 35 hours per week, it will be accepted as a full-time week. All part-time experience requires supplemental documentation as outlined in the instructions of the Verification of Experience by Supervisor — Form 4B See the instructions for Employer Form 4B for further detail on qualifying experience. An applicant who is eligible for grandparenting may choose to take the additional course work required to meet the semester hour requirements and thereby qualify for a one year reduction in the experience requirement.
Such an applicant must have the schools submit official transcripts documenting the additional course work to the Education Department for review. Fifteen years of experience acceptable to the State Board for Public Accountancy may be substituted for education for admission to the examination and licensure.
This experience must be earned under the direct supervision of a U. If you are applying for admission to the examination based on 15 years of acceptable experience in lieu of meeting the education requirements, you do not need to submit transcripts to CPA Examination Services or the New York State Education Department.
The applicant will record their 15 years of claimed experience on the application Form 1 and have the US licensed CPA who supervised your 15 years of acceptable experience complete and submit a Verification of Experience by Supervisor Form 4B to the New York State Education Department. Skip To Content. Google Translate Disclaimer. Any applicant who has never been licensed as a CPA in another U.
General Requirements To be licensed as a Certified Public Accountant in New York State you must: be of good moral character; be at least 21 years of age; meet education requirements; meet examination requirements; and meet experience requirements.
Do not send cash. If you apply for licensure electronically using the online Application for Licensure, you will be required to pay by credit card. Other payments must be made by personal check or money order payable to the New York State Education Department. Your cancelled check is your receipt. Mail any required forms and fees to the indicated address on the form.
Form 2 - Certification of Professional Education- Submit this form to your college s if your education for the requirement was not approved prior to sitting for the exam by NASBA. Form 3 - Certification of Out-of-State Licensure and Examination Grades - If you have credit for any parts of the Uniform CPA Examination from another jurisdiction or are licensed in another jurisdiction, examination grades must be transferred from the jurisdiction in which the examination was taken.
The applicant must NOT submit this form to us. Partial Refunds Individuals who withdraw their license application may be entitled to a partial refund for the first registration period only. For the procedure to withdraw your application, contact the Public Accountancy Processing Unit at opunit3 nysed.
The State Education Department is not responsible for any fees paid to an outside testing or credentials verification agency. You must complete an accounting program registered by the Department as licensure-qualifying. Select CPA However, on your registration renewal document, you are required to affirm your compliance during the calendar years that ended in the most recently past registration period.
Pursuant to Regulations of the Commissioner of Education, you are responsible for maintaining a record of all the CPE hours you complete. The certificates must include the following information for each program for which you are claiming CPE credit: your name, the program title, the program sponsor's name, the program sponsor ID number, the subject area, the number of CPE credits awarded, the delivery method, and the program date and location. You must keep these certificates for at least 5 years and they must be made available to the Department upon request.
I am licensed in New York State, but my registration is inactive. Do I need to complete continuing education before I can reactivate my registration and return to practice?
To reactivate your registration you will need to certify at a minimum that you completed 24 hours of acceptable CPE in the 12 month period immediately prior to the date you file to reactivate the registration.
If you were practicing during the period while you were registered inactive, you may need to complete additional CPE.
To return to practice complete Section 4 of the Registration Renewal Addendum found here. Who is eligible for Inactive Status? There is a difference between licensure and registration. In New York, upon satisfying the licensure eligibility requirements, a license is awarded. Licensure is for life unless suspended, revoked or annulled for reasons of misconduct.
A licensee is not allowed to work within the scope of practice. To determine if you are working in the scope of practice, reference the scope of practice document on our website here. The Board Office will review the submitted information, make a determination if the New York CPA or PA is or has been working within the scope of practice, and will subsequently grant or deny, in writing, the CPA's or PA's request for inactive registration status.
Mandatory Ethics Requirement Who is required to meet the mandatory ethics requirement? Four 4 contact hours of acceptable professional ethics must be completed every three calendar years. I am licensed in multiple jurisdictions; do I have to take a NYS-specific ethics course?
A licensee who is licensed in multiple jurisdictions and whose principal place of business is New York must take a New York State specific ethics course. How do I know if the ethics course I want to take will meet the New York requirement? For more information on experience requirements, visit the SED page. View CPE Requirements. Career Center Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
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What education requirements must I meet to apply for a CPA license? Receipt of a Master's degree in accounting from such a program will be deemed as meeting New York's semester hour education requirements, OR A program determined by the Department, after review of your official transcripts, to be equivalent to a registered program, OR 15 years of public accounting experience acceptable to the State Board for Public Accountancy.
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