Effective August 1, 2009 applicants for licensing as a CPA in New York State will be required to have a bachelor's or higher degree and 150 semester hours in the following content areas, which include but are not limited to at least:
* 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. Federal tax accounting, auditing and computer auditing;
* 36 semester hours in general business electives including business statistics, commercial law, computer science, economics, and finance, and;
* The curriculum must also include the study of business/accounting communications, ethics/professional responsibility, and accounting research.
AC604 - Management Accounting
AC648 - Seminar in Accounting Information Systems
AC6xx - Accounting Research and Theory