[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199255-en":3,"doc-seo-199255-105":30,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},199255,1099523882367,"Jordan Avery","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",4,"Exam","Amendment to the Regulations of the Commissioner of Education - Professional Accountancy Licensure Requirements","Amendment text to regulations of the Commissioner of Education updates definitions and curriculum requirements tied to public accountancy licensure. It specifies professional accountancy and general business content areas, including subject lists such as financial reporting, cost or managerial accounting, taxation, auditing, ethics, internal controls, fraud examination, and accounting data analytics. It also sets credit-hour thresholds for baccalaureate or higher programs, minimum semester-hour requirements by content area, and the conditions under which applicants must meet education requirements for licensure by different August 1 timelines.","AMENDMENT TO THE REGULATIONS OF THE COMMISSIONER OF EDUCATION  \nPursuant to sections 207, 6504, 6507, 7401 and 7404 of the Education Law.  \n1. Subdivision (b) of section 52.13 of the Regulations of the Commissioner of Education is amended, and a new subdivision (c) is added to read as follows:  \n(b) (1) Definitions. As used in this subdivision:  \n(i) [Professional] On or before August 1, 2027, professional accountancy content area shall mean curricular content in professional accountancy that includes but is not limited to each of the subjects identified in clauses (a) through (d) of this subparagraph and may also include but need not be limited to the subjects identified in clauses (e) through (g) of this subparagraph:  \n(a) financial accounting and reporting;  \n(b) cost or managerial accounting;  \n(c) taxation;  \n(d) auditing and attestation services;  \n(e) fraud examination;  \n(f) internal controls and risk assessment; and  \n(g) accounting information systems.  \n(ii) [General] Prior to August 1, 2027 , general business content area shall mean curricular content relating to the development of knowledge in traditional business principles and technical skills. Curricular content in general business may but is not limited to each of the following subjects:  \n(a) business statistics;  \n(b) business law;  \n(c) computer science;  \n(d) economics;  \n(e) finance;  \n(f) management;  \n(g) marketing;  \n(h) operations management;  \n(i) organizational behavior;  \n(j) business strategy;  \n(k) quantitative methods; and  \n(l) information technology and systems.  \n(2) Curriculum. On or after August 1, 2004, in addition to meeting all applicable provisions of this Part, to be registered as a program recognized as leading to licensure in public accountancy which meets the requirements in section [70 . 1] 70.2 of this Title, such program shall be a baccalaureate or higher program that, by requisites or prerequisites, shall ensure completion of at least 150 semester hours or its equivalent, including a minimum of 33 semester hours or its equivalent in the professional accounting content area and a minimum of 36 semester hours or its equivalent in the general business content area. Such curriculum shall include the study of business and accounting communications, ethics and professional responsibility, and accounting research, either by integration into the coursework of other courses or in separate courses.  \n(c) (1) Definitions. As used in this subdivision:  \n(i) On or after August 1, 2027, professional accountancy content area shall mean curricular content in professional accountancy that includes but is not limited to each of the subjects identified in clauses (a) through (e) of this subparagraph and may also include but need not be limited to the subjects identified in clauses (f) through (i) of this subparagraph:  \n(a) financial accounting and reporting;  \n(b) cost or managerial accounting;  \n(c) taxation;  \n(d) auditing and attestation services;  \n(e) accounting information systems;  \n(f) fraud examination;  \n(g) internal controls and risk assessment;  \n(h) accounting ethics; and  \n(i) accounting data analytics.  \n(ii) On or after August 1, 2027, general business content area shall mean curricular content relating to the development of knowledge in traditional business principles and technical skills. Curricular content in general business shall include content in clauses (a) through (e) of this subparagraph and may also include but is not limited to subjects in clauses (f) through (m) of this subparagraph:  \n(a) information technology and systems;  \n(b) business law;  \n(c) business data analytics;  \n(d) economics;  \n(e) finance;  \n(f) management;  \n(g) marketing;  \n(h) operations management;  \n(i) organizational behavior;  \n(j) business strategy;  \n(k) quantitative methods;  \n(l) business statistics; and  \n(m) computer science.  \n(2) Curriculum. On or after August 1, 2027 , in addition to meeting all applicable provisions of this Part, to ","cbCaiivqyDV5ld9v","https://ap.wps.com/l/cbCaiivqyDV5ld9v","pdf",80853,1,7,"English","en",105,"# Amendment to the Regulations of the Commissioner of Education\n## Professional accountancy content area definitions\n## General business content area definitions\n## Curriculum and semester-hour requirements\n## Applicant education requirements by date","[{\"question\":\"What changes are made to the definitions of the professional accountancy content area?\",\"answer\":\"The amendment updates the professional accountancy content area definitions by adding and reordering included subject clauses, including content such as accounting ethics and accounting data analytics for on or after August 1, 2027.\"},{\"question\":\"How many semester hours are required for licensure-related recognized programs?\",\"answer\":\"Recognized programs must ensure completion of at least 150 semester hours (or equivalent), with minimums of 33 semester hours in the professional accounting content area and 36 semester hours in the general business content area.\"},{\"question\":\"What education-hour exceptions apply to applicants licensed in another state before August 1, 2009?\",\"answer\":\"Applicants applying on or after August 1, 2009 but before August 1, 2027 who were licensed in another state prior to August 1, 2009 may meet education requirements with at least 120 semester hours, while still meeting all requirements for licensure prior to August 1, 2027.\"}]","Amendment to the Regulations of the Commissioner of Education - Professional Accountancy Licensure Requirements | PDF",1788505396,18,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"amendment-to-the-regulations-of-the-commissioner-of-education-professional-accountancy-licensure-requirements","",{"@graph":36,"@context":84},[37,53,67],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/amendment-to-the-regulations-of-the-commissioner-of-education-professional-accountancy-licensure-requirements/199255/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":23,"description":14,"dateModified":61,"datePublished":61,"encodingFormat":60,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":41,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-04",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What changes are made to the definitions of the professional accountancy content area?","Question",{"text":74,"@type":75},"The amendment updates the professional accountancy content area definitions by adding and reordering included subject clauses, including content such as accounting ethics and accounting data analytics for on or after August 1, 2027.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"How many semester hours are required for licensure-related recognized programs?",{"text":79,"@type":75},"Recognized programs must ensure completion of at least 150 semester hours (or equivalent), with minimums of 33 semester hours in the professional accounting content area and 36 semester hours in the general business content area.",{"name":81,"@type":72,"acceptedAnswer":82},"What education-hour exceptions apply to applicants licensed in another state before August 1, 2009?",{"text":83,"@type":75},"Applicants applying on or after August 1, 2009 but before August 1, 2027 who were licensed in another state prior to August 1, 2009 may meet education requirements with at least 120 semester hours, while still meeting all requirements for licensure prior to August 1, 2027.","https://schema.org",{"og:url":52,"og:type":86,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":88,"canonical":52},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":91},[92,96,100,103,108,113,117,122,127,130,134],{"id":20,"doc_module":4,"doc_module_name":46,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":47,"doc_module":4,"doc_module_name":46,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":46,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":46,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":21,"doc_module":4,"doc_module_name":46,"category_name":114,"show_sort_weight":115,"slug":116},"Healthcare",40,"healthcare",{"id":118,"doc_module":4,"doc_module_name":46,"category_name":119,"show_sort_weight":120,"slug":121},8,"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":46,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":46,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":46,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]