Senate Bill S6891

2025-2026 Legislative Session

Reforms the education requirements for persons who want to become certified public accountants

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Higher Education Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2025-S6891 (ACTIVE) - Details

Current Committee:
Senate Higher Education
Law Section:
Education Law
Laws Affected:
Amd §§7404 & 7406, Ed L

2025-S6891 (ACTIVE) - Summary

Reforms the education requirements for persons who want to become certified public accountants and provides alternative pathways to being certified as certified public accountants.

2025-S6891 (ACTIVE) - Sponsor Memo

2025-S6891 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6891
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 26, 2025
                                ___________
 
 Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Higher Education
 
 AN ACT to amend  the  education  law,  in  relation  to  clarifying  the
   requirements for a certified public accountant
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraphs 2, 3 and 4 of subdivision 1 of section  7404  of
 the  education  law,  as amended by chapter 651 of the laws of 2008, are
 amended to read as follows:
   (2) Education: [have received an education, including a bachelor's  or
 higher  degree  or  a  foreign equivalent based on] PRESENT SATISFACTORY
 EVIDENCE OF COMPLETION OF ONE OF THE FOLLOWING:
   A. A CURRICULUM OF AT LEAST ONE HUNDRED TWENTY  SEMESTER  HOURS  IN  a
 program  in accountancy[, in accordance with the commissioner's] THAT IS
 REGISTERED BY THE DEPARTMENT, OR THAT IS  ACCREDITED  BY  AN  ACCEPTABLE
 ACCREDITING  AGENCY,  OR THAT IS DEEMED TO BE COMPARABLE TO A REGISTERED
 OR ACCREDITED PROGRAM, AS DETERMINED BY THE  DEPARTMENT;  PROVIDED  THAT
 FOR  EACH  OF  THE PROGRAMS DESCRIBED ABOVE, THE APPLICANT SHALL SATISFY
 THE UNDERGRADUATE CURRICULUM SEMESTER HOUR REQUIREMENTS FOR  THE  SPECI-
 FIED SUBJECTS SET FORTH IN THE DEPARTMENT'S regulations AS OF THE EFFEC-
 TIVE  DATE  OF  THE CHAPTER OF THE LAWS OF TWO THOUSAND TWENTY-FIVE THAT
 AMENDED THIS PARAGRAPH; OR
   B. A CURRICULUM OF AT LEAST ONE HUNDRED  FIFTY  SEMESTER  HOURS  IN  A
 PROGRAM DESCRIBED IN SUBPARAGRAPH A OF THIS PARAGRAPH.
   (3) Experience: [have]
   A.  PRESENT SATISFACTORY EVIDENCE OF COMPLETION OF THE FOLLOWING expe-
 rience [satisfactory to the board of regents and in accordance with  the
 commissioner's regulations;] REQUIREMENT:
   (I)  TWO  YEARS  OF ACCEPTABLE FULL-TIME EXPERIENCE, OR THE EQUIVALENT
 THEREOF, FOR AN APPLICANT WHO IS APPLYING FOR LICENSURE ON THE BASIS  OF
 THE  EDUCATION  DESCRIBED  IN  SUBPARAGRAPH  A  OF PARAGRAPH TWO OF THIS
 SUBDIVISION; OR
   (II) ONE YEAR OF ACCEPTABLE FULL-TIME EXPERIENCE,  OR  THE  EQUIVALENT
 THEREOF,  FOR AN APPLICANT WHO IS APPLYING FOR LICENSURE ON THE BASIS OF
 
              

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