Senate Bill S6891B

2025-2026 Legislative Session

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

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Sponsored By

Current Bill Status - On Floor Calendar


  • 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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Bill Amendments

co-Sponsors

2025-S6891 - Details

See Assembly Version of this Bill:
A7613
Law Section:
Education Law
Laws Affected:
Amd §§7404 & 7406, Ed L

2025-S6891 - Summary

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

2025-S6891 - Sponsor Memo

2025-S6891 - 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
 
              

co-Sponsors

2025-S6891A - Details

See Assembly Version of this Bill:
A7613
Law Section:
Education Law
Laws Affected:
Amd §§7404 & 7406, Ed L

2025-S6891A - Summary

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

2025-S6891A - Sponsor Memo

2025-S6891A - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6891--A
     Cal. No. 906
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 26, 2025
                                ___________
 
 Introduced  by Sens. STAVISKY, FAHY, FERNANDEZ, GALLIVAN, HOYLMAN-SIGAL,
   JACKSON, LANZA, LIU -- read twice and ordered printed, and when print-
   ed to be committed to the Committee on Higher  Education  --  reported
   favorably  from  said  committee,  ordered to first and second report,
   ordered to a third reading, amended and ordered  reprinted,  retaining
   its place in the order of third reading
 
 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]
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11185-03-5
 S. 6891--A                          2
              

co-Sponsors

2025-S6891B (ACTIVE) - Details

See Assembly Version of this Bill:
A7613
Law Section:
Education Law
Laws Affected:
Amd §§7404 & 7406, Ed L

2025-S6891B (ACTIVE) - Summary

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

2025-S6891B (ACTIVE) - Sponsor Memo

2025-S6891B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6891--B
     Cal. No. 906
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 26, 2025
                                ___________
 
 Introduced  by Sens. STAVISKY, FAHY, FERNANDEZ, GALLIVAN, HOYLMAN-SIGAL,
   JACKSON, LANZA, LIU, SKOUFIS -- read twice and  ordered  printed,  and
   when  printed  to be committed to the Committee on Higher Education --
   reported favorably from said committee, ordered to  first  and  second
   report,  ordered  to  a  third reading, amended and ordered reprinted,
   retaining its place in the order of third reading -- again amended and
   ordered reprinted, retaining its place in the order of third reading
 
 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] FROM A PROGRAM IN
 ACCOUNTANCY THAT IS REGISTERED BY THE DEPARTMENT, OR  DEEMED  COMPARABLE
 TO  A  REGISTERED  PROGRAM  AS DETERMINED BY THE DEPARTMENT. TO MEET THE
 PROFESSIONAL EDUCATION REQUIREMENTS FOR LICENSURE, THE  APPLICANT  SHALL
 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  regu-
 lations]  PROVIDED  THAT  THE  APPLICANT SHALL SATISFY THE UNDERGRADUATE
 CURRICULUM SEMESTER HOUR REQUIREMENTS FOR  THE  SPECIFIED  SUBJECTS  SET
 FORTH IN THE COMMISSIONER'S REGULATIONS; OR
   B.  A  CURRICULUM  OF  AT  LEAST ONE HUNDRED FIFTY SEMESTER HOURS IN A
 PROGRAM IN ACCOUNTANCY, PROVIDED THAT THE APPLICANT  SHALL  SATISFY  THE
 CURRICULUM  SEMESTER  HOUR  REQUIREMENTS  FOR THE SPECIFIED SUBJECTS SET
 FORTH IN THE COMMISSIONER'S REGULATIONS;
   (3) Experience: [have]
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11185-09-5
              

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