NYFT&IAweb (Initial Application form)

8/7/2019 NYFT&IAweb (Initial Application form)

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NEW YORKINFORMATION FOR FIRST-TIME APPLICANTS FOR THE UNIFORM CPA EXAMINATION

The New York State Board for Public Accountancy (Board) has engaged CPA Examination Services, a division of the NationAssociation of State Boards of Accountancy, Inc. (NASBA) for application processing, credential evaluation, and scorreporting. Please read this information before completing the appropriate forms.

APPLICATION FORMS

First-time applications must be completed by applicants who:

Have never applied to take the exam as a candidate of this state

Have previously applied as candidate of this state but were found Ineligible (I) or Incomplete (N)

Have previously taken the exam as candidate in another state but who have not earned credit

Have previously taken the exam as candidate of another state and wish to transfer credit to this state.

Have taken the exam as candidate of this state, eligibility is pending (H), but failed to meet educationalrequirements within the specified time frame

APPLICATION PROCESSINGAllow up to six (6) weeks for processing of the complete application.

The following documents must be received before your application will be reviewed. Failure to submit one or more of thfollowing will delay processing time and prevent you from taking the examination:

A completed First-time application,

Application and examination fees to CPA Examination Services,

Official transcript(s),

Certificate of Enrollment and/or Foreign evaluations, if applicable.

Acknowledgment of receipt of application materials will be sent to applicants according to the method of notification indicateon the first-time application. This notice is sent to applicants only as acknowledgment of receipt of application.

APPLICATION AND EXAMINATION FEES

All applicants are required to pay both an application fee and an examination fee upon submission of the initial application

Application fee: $ 125.00

Examination fees are listed below.

Auditing and Attestation (AUD) $ 230.55Business Environment and Concepts (BEC) $ 180.95Financial Accounting and Reporting (FAR) $ 218.15Regulation (REG) $ 193.35

Applicants are able to apply for one or more section(s) of the examination at a time. However, applicants are advised to onapply for a section of the examination they are ready to take within the next six (6) months.

All fees must be paid at the time of application and must be in U.S. dollars. Certified checks or money orders must be draw

on a U.S. bank and made payable to CPA Examination Services. Candidates are advised to notate the following informatioon payment document; candidate name and state.

A fee of $35.00 will be charged each time a check is returned by the bank.

APPLICANTS WITH DISABILITIESIn accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations aravailable for applicants who qualify. Such applicants must obtain a form to request special accommodations from CPExamination Services. Applicants must complete and submit this form each time they apply for the examination and requispecial accommodations. The completed form must be returned to CPA Examination Services with all requiredocumentation. This form may be obtained on our web site at www.nasba.org or by calling CPA Examination Services 800.CPA.EXAM or 615.880.4250.



ELIGIBILITY FOR EXAMINATION

There are four ways under which you may meet New York's educational requirements to sit for the Uniform CPA Examinatio

1. Attend a New York State Licensure Qualifying Program in AccountancyCPA Examination Services reviews education ( Complete Registerd Program Form)

2. Attend other United States (U.S.) programsCPA Examination Services reviews education (see instructions below)

3. Attend an Academic Institution outside of the United States or a combination of U.S. and non U.S.New York State Education Department reviews education (Complete Form 2 - Certification of ProfessionEducation at http://www.op.nysed.gov/cpaforms.htm.)

4. Have 15 years of public accounting experienceNew York State Education Department reviews education (Complete Form 4 - Applicant ExperienceRecord at http://www.op.nysed.gov/cpaforms.htm.)

TO MEET THE EDUCATION REQUIREMENT YOU MUST HAVE ONE OF THE FOLLOWING THREE (3) OPTIONS

Option 1 (only available through August 1, 2009)

A bachelor's or higher degree and a minimum of 120 semester hours in the following areas:

24 semester hours in accounting, with courses in accounting principles (including advanced financial

accounting), cost accounting, United States federal taxation, and external auditing; and

6 semester hours or 4 graduate credit hours in business law, including coverage of the Uniform Commerci

Code; and

6 semester hours in finance (No personal finance); and

3 semester hours in business statistics; and

21 semester hours in business and accounting electives; and

6 semester hours of economic principles which may be used toward fulfilling either the business elective

Option 2

A bachelor's or higher degree and 150 semester hours in the following areas, which include but are not limitedto at least:

33 semester hours in accounting with courses in financial accounting theory and principles (includingadvanced financial accounting), managerial accounting, U.S. federal tax accounting, external auditing ancomputer auditing; and

36 semester hours in general business electives including business statistics, commercial law, computerscience, economics, and finance; and

The curriculum must also include the study of business/accounting communications, ethics/professionalresponsibility, and accounting research.

Option 3

Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may b

substituted for education for the admission to the examination. This experience must be earned under thedirect supervision of a U.S. certified public accountant or a New York State public accountant, involve the

application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing

standards(GAAS), and contain substantial exposure to auditing and financial statement preparation.

Option 4

Completion of a baccalaureate or higher degree from an accounting program that is accredited by the

Association to Advance Collegiate Schools of Business (AACSB). (Complete Registered Program Form)

All official transcripts and/or Foreign evaluations must be submitted to CPA Examination Services at the time of application



COURSE REQUIREMENTS

• Photocopies of transcripts or “Issued to Student” transcripts are not acceptable.

• Education earned at a regionally accredited community college or 2-yr degree granting institution are acceptableexcept for those in auditing, federal taxation, and advanced accounting.

• Commercial CPA review courses are not acceptable.

• Upper division courses means courses usually taken at the junior or senior undergraduate level.

• A 2.0 (C) average in accounting courses on the undergraduate level and 3.0 (B) averages in accounting courses othe graduate level.

• Courses in auditing, federal taxation, and advanced accounting must be taken either on the upper division level(junior or senior year) of an undergraduate program or on the graduate level.

• Correspondence, CLEP credit, CPA Review courses and on-line courses are acceptable when an applicant receives

credit for the courses at a regionally accredited college or university. These courses must appear on an official transcrip

• Pass/fail grades are acceptable in all sujects escept accounting, when an applicant receives credit for the courses at a

regionally accredited college or university. These courses must appear on an official transcript.

TRANSITION RULE AFTER AUGUST 1, 2009

Individuals applying for licensure in NY must complete their education and apply for licensure prior to August 1, 2009. Either a transcr

showing a degree was conferred prior to August 1, 2009 or a letter from the Registrar indicating that the degree requirements have bee

met prior to August 1, 2009 is acceptable.

Applicants who have submitted a licensure application, licensure fee and completes his education prior to August 1, 2009, but does n

apply for the examination until after this date, can still sit for the examination under the 120 hour rule.

EVIDENCE OF EDUCATIONAL QUALIFICATIONS

I. Candidates who have completed the educational requirement at the time of application must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credittoward the educational requirement has been earned. The official transcript(s) must be received directly from theacademic institution(s).;

• request the academic institution(s) to mail official transcript(s) to - CPA Examination Services - NY, 150 Fourth AvenuNorth, Suite 700, Nashville, TN, 37219.

• If required documentation (including licensure application submitted to the New York State Education Department )

not received, the application will be determined to be incomplete and the candidate will not be permitted to take th

examination and will forfeit the application fee paid.

II. Applicants who completed educational requirements at institutions outside the U.S. at the time of application must:

• have their credentials evaluated by the New York State Education Department.

• submit Form 2 to the New York State Education Department. See the instructions in your licensure applicationpacket or go to http://www.op.nysed.gov/cpa.htm.

• If required documentation is not received, the application will be determined to be incomplete and the candidate wnot be permitted to take the examination and will forfeit the application fee paid.

III. Applicants who have 15 years of public accounting experience must:

• contact the New York State Education Department for review your experience. See the instructions in yourlicensure application packet or go to http://www.op.nysed.gov/cpa.htm.

• If required documentation is not received, the application will be determined to be incomplete and the candidate wnot be permitted to take the examination and will forfeit the application fee paid.



NOTICE TO SCHEDULE(NTS)

Applicants are advised to peruse and download the Candidate Bulletin at www.nasba.org for complete instructions.

After eligibility to take the examination is determined by the Board ( or its agent), NASBA will issue a Notice to Schedule (NTSto applicants.

The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTincludes the date that the NTS expires.

If the NTS is not received after six (6) weeks of submitting a First-time Application, contact CPA Examination Services. It

sent to applicants by the method of notification indicated on the First-time Application. The email address from which the NTwill be sent is [email protected]. Applicants are advised to add this email address to their email address books.

If the NTS expires prior to taking the examination section(s), applicants will not be able to reschedule, receive a credit receive a refund on any of the fees paid and will have to reapply for the examination and pay the appropriate fees.

SCHEDULING THE EXAMINATIONUpon receipt of the NTS, candidates are required to contact Prometric, Inc. (Prometric) to schedule the examination. See thCandidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometricweb site at www.prometric.com. The The New York State Board for Public Accountancy and CPA Examination Services dnot control space availability or location of the test centers.

Candidates who need to reschedule or cancel must contact Prometric. See the Candidate Bulletin for compleinstructions on how to reschedule or cancel the examination. Candidates may be required to pay a penalty and/or forfeexamination fees, depending on when Prometric is notified of the change or cancellation.

Candidates arriving for a scheduled testing appointment anytime after the scheduled start time may result in being deniepermission to test, as a result candidates will not receive a refund of application or examination fees.

EXAMINATION CREDIT

Applicants may take the examination sections individually and in any order. Applicants shall be deemed to have passed thexamination if the candidate obtains credit for passing each of the four (4) examination sections. The passing score for eacsection is 75. Credit for passing an examination section shall be valid from the date of the examination regardless of the daon which the candidate receives actual notice of the passing score.

Credit for any section passed shall be valid for eighteen (18) months from the date the candidate took that section regardlesof the number of sections taken or the scores on any failed sections. Applicants shall pass all four examination sections witha rolling eighteen (18) month that begins on the testing date the first examination section is passed. Applicants who do npass all four (4) examination sections within the eighteen (18) month period shall lose credit for each section passed outsidthe period and must retake that section(s).

Applicants cannot retake a failed section(s) within the same testing window.

TRANSFER OF EXAMINATION CREDIT

Applicants, transferring credit(s) from another jurisdiction into New york, must have earned credit under the same rules as ain effect in New York.

An applicant who has passed one (1) or more sections of the CPA examination under another jurisdiction shall be giveconditional credit by this board provided the applicant has established residence in New york and is still eligible to bconsidered a reexamination candidate in the original state where credit was earned.

An Authorization for Interstate Exchange of Examination Information Form is required to be submitted. The Form must bcompleted and submitted to CPA Examination Services directly from the Accountancy Board where original credit was earneThis form may be obtained online at www.nasba.org.

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MATERIALS TO BE SUBMITTED

First-time applicants must submit to CPA Examination Services:

I. Application

Completed, signed first-time application, with a 2" x 2" photograph attached;

An Authorization for Interstate Exchange of Examination Information Form, if applicable.;

Fee payable to CPA Examination Services. (Notate candidate name and state on payment document)

II. Official transcript(s) Official transcript(s) from each institution at which original credit towards the educational requirement was earned

Certificate of Enrollment, if applicable.;

Foreign Evaluation, if applicable.

Mailing address: CPA Examination Services-NY, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219.

EXCEPTION TO POLICY

There is no provision for withdrawing from the examination, refunds of application and/or examination fees or extension of thNotice to Schedule.

Applicants with documented hardships may request a Notice to Schedule(NTS) extension or a refund under the followincriteria;

VISA rejections;

Military Deployment;

Medical emergency of applicant or applicant’s immediate family;

Death of applicant or applicant’s immediate family.

Under these circumstances, the applicant must submit the “Exception to Policy” Form for consideration. The “Exception Policy” Form is located on the web site. Once on the web site, select “Exams”, “CPA Exam”, select your state jurisdictioclick on “First Time Application”, then select “Exception to Policy Form.”

HOW TO CONTACT US

CPA Examination Services

New York Coordinator

150 Fourth Avenue North, Suite 700

Nashville, TN 37219

Toll-free: 800.CPA.EXAM Hours: Monday - Friday, 8:00 - 4:30pm, Central Standard Tim

Direct: 615.880.4250 Fax: 615.312.3792

Web: www.nasba.org Email: [email protected]



PART 1- CANDIDATE INFORMATION

SOCIAL SECURITY NUMBER: ________-______-________ DATE OF BIRTH: ________________________________

MM/DD/YYYY

FIRST NAME: ____________________________ MIDDLE NAME: _________ LAST NAME: ________________________________Must exactly match the name on your identification)

MAIDEN/PREVIOUS NAME: ______________________ SUFFIX: _______ MOTHER’S MAIDEN NAME: _____________________

TITLE (select one) ___Mr. ___Ms. ___Mrs. ___Miss

GENDER* (optional) ____Male ____Female

ETHNICITY* (optional) select all that apply:

____African-American ____American Indian. Eskimo ____Asian, Pacific Islander

____Hispanic or Latino ____Caucasian ____Other

PART 2 - CONTACT INFORMATION

RESIDENCE ADDRESS: ________________________________________________________________________________________

RESIDENCE ADDRESS: ________________________________________________________________________________________

CITY: ____________________________________________ STATE: _____________________ ZIP CODE: ________-__________

PROVINCE: _____________________________________________ COUNTRY: __________________________________________

PRIMARY TELEPHONE NUMBER: __(______)____________________________ FAX NUMBER: ____________________________

EMAIL ADDRESS: _____________________________________________________________________________________________

CONTACT PREFERENCE (select one): ___Email ___Fax ___Mail

BUSINESS NAME: _____________________________________________________________________________________________

BUSINESS ADDRESS: _________________________________________________________________________________________

CITY: ____________________________________________ STATE: _____________________ ZIP CODE: ________-__________

PROVINCE: _____________________________________________ COUNTRY: __________________________________________

BUSINESS TELEPHONE NUMBER: __(______)___________________________ FAX NUMBER: ____________________________

IMMEDIATE SUPERVISOR: ____________________________________________ BEGINNING DATE OF EMPLOYMENT: ________

PART 3 - EXAM INFORMATION

APPLICATION FEE............................................ $125.00

____AUDITING AND ATTESTATION - (AUD) $230.55

____REGULATION - (REG) $193.35

SELECT SECTION(S) TO BE TAKEN ____FINANCIAL ACCOUNTING & REPORTING - (FAR) $218.15

____BUSINESS ENVIRONMENT & CONCEPTS - (BEC) $180.95

Add the Application fee and each section(s) you selected to be taken. Enter the total amount to be paid here: $_________.____

Certified check or money order should be made payable to “CPA Examination Services”.

Applicants are advised to only apply for a section of the examination they are ready to take within the next six (6) month

NEW YORKFIRST-TIME APPLICATION FOR THE UNIFORM CPA EXAMINATION

Page 1

FOR OFFICE USE ONLY

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NAME OF COLLEGE OR UNIVERSITY DATES DEGREE DATE OF DEGREENROLLED (MAJOR & MINOR) MONTH/YEAR

PART 4 - EXAM REQUIREMENTS

1. Is this the first time you are applying for the Uniform CPA Examination in New York? ___YES ___NO

If NO, indicate the most recent date on which you took the examination. ________________________ MONTH/YEAR

2. Have you ever taken the Uniform CPA Examination in any other state? ___YES ___NO If YES, what state?

3. Are you transferring credit from that state? ___YES ___NO

If YES, you are required to submit the New York Authorization for Interstate Exchange of Examination Information form to the state

jurisdiction from which the original credit was earned. The form must be received within ten (10) days of receipt of the application.

The form is available on our web site.

4. Have you ever been denied permission to take the Uniform CPA Examination for a reason other than not meeting the educationalrequirements? ___YES ___NO

5. Have you ever passed the entire CPA examination in this state or any other state? ___YES ___NO If YES, what state?

6. Have you ever been licensed as a CPA in this state or any other state? ___YES ___NO If YES, what state?

7. Have you ever been convicted of a crime other than minor traffic violations? ___YES ___NO Date of conviction___________

8. Has any state, territory, or other jurisdiction denied your application for a license, certification, or registration in any profession oroccupation? ___YES ___NO

9. Has any state or federal licensing authority restricted, suspended, revoked, or taken any other disciplinary action against a license,certification, or registration that you hold or held in any profession or occupation? ___YES ___NO

If you answered YES to questions 4, 7, 8 or 9, attach detailed information and a copy of legal documentation including, if applicable, th

location and date of arrest, the exact nature of the charge, the sentence imposed, and a full explanation of the circumstances surroundin

the incident. Include docket/case number, court name, and city and county of jurisdiction.

10. Do you require examination modification according to the Americans with Disabilities Act? ___YES ___NO

If YES, you are required to submit the ADA Modification Form, along with supporting documentation, when submitting the First-timeApplication. The form is available on our web site.

11. I give CPA Examination Services permission to release my name and address to CPA Review Course providers, firms and other

organizations. ___YES ___NO

12*. Is English your primary language? ____YES ____NO

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PART 5 - EDUCATION: See First-time Information for Applicant Sheet for educational requirements.

1. I am applying for the Uniform CPA Examination on the basis of (check one):

(a) __ Completion of an accounting curriculum registered as a New York State Licensure Qualifying program by the NY State

Education Department. (Submit the Registered Program Form with an official transcript to CPA Examination Services.)

(b) __Completion of the academic requirements from a university program equivalent to a New York State registered Licensure

Qualifying program. All course work has been completed entirely in the US.

(Official transcripts must be submitted directly to CPA Examination Services from all academic institutions.)

(c) __ Academic studies done, completely or in part, OUTSIDE the US.

(You must submit a Certification of Professional Education (Form 2) and transcripts for all academic institutions attended to the New York State

Education Department. Please add all academic institutions.)

(d) __ Completion of 15 years of experience in the practice of Public Accounting.(You must follow the instructions provided in the “Certified Public Accountant Licensing application packet”.)

2. I am applying on the basis of: ___ the 120-Hour requirement ___ the 150-Hour requirement.



3*. Indicate your undergraduate major:

___Social Science ___Agriculture ___Business: Finance

___Science ___Medicine/Nursing/Pharmacy ___Business: Marketing

___Engineering/Mathematics ___Consumer Science/Human Ecology ___Other Business

___Humanities ___Economics ___Other

___Education ___Business: Accounting

4*. Indicate the total number of graduate and undergraduate semester credits you have earned (or expect to earn) in all subjects.

______ Less than 120 ______ 120 - 130 ______150-160 ______ 160 +

5*. When did you decide to study accounting? (Select one)

_____In high school _____Lower division college ______Upper division college

_____After undergraduate degree _____Other

6*. Indicate the total number of semester hours in accounting you have earned (or expect to earn). (Exclude business law.)

_______semester hours.

7*. Of the semester hour total in accounting, how many hours were earned in community college? ________ hours

8*. Indicate your overall undergraduate grade point average (GPA): ______.______

9*. Indicate your grade point average (GPA) in accounting-related courses: ______.______

10*. Indicate the date you completed your last accounting course: ______Month _______Year

11*. How much work experience do you have in accounting or accounting related field(s)? ______Years ______Months

12*. Indicate with an “X”, by type of course, any supplementary study you undertook in the last six months to prepare for each of the

sections listed:

College Sponsored Review Course Firm-Sponsored Other(non-credit course) (privately operated) (given by employer)

AUD _______ _______ _______ _______

BEC _______ _______ _______ _______

FAR _______ _______ _______ _______

REG _______ _______ _______ _______

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PHOTOGRAPH

In the space provided on the right, glue or staple a 2"x2"“passport” photograph taken within the last three months,showing your head and shoulders only.

Sign your name at the bottom of the photograph.

Print your name on the back.

Do not write across features.



ATTESTATION

• Under penalty of perjury, I certify that I am of good moral character and to the truth and accuracy of all statements, answers and

representations made in the foregoing application, and in all supplementary statements and materials.

• I attest that I have reviewed the educational requirements for the State of New York and believe that I meet those requirements as state

therein. I understand that all educational and experience requirements must be met to receive a CPA certificate. I alsoagree to appe

in person, if requested, at a time and place determined by the Board or to furnish additional information for the purpose of aiding theBoard in the determination of my qualifications.

• I confirm that I have read the Information for Applicants and the Candidate Bulletin. I agree that in the event my examination(s)

results are unscorable, any claim I may have will be limited to the examination fee paid by me.

• I understand and agree that I will not divulge the nature or content of any examination question or answer to any individual or entity; I w

report to the Board any solicitations or disclosures to which I become aware; I will not remove, or attempt to remove, any examinatio

materials from the examination room. Failure to comply with this attestation may result in my examination score(s) being invalidate

disqualification from future Uniform CPA Examinations, and facing possible civil and criminal penalties.

_________________________________________________ __________________________ Signature of Applicant Date

NOTE: Your responses to the background questions* will be kept strictly confidential. The information will be used in the aggregate onfor important research regarding the exam.

Mailing Address: CPA Examination Services-NY, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219 Page 4

Documents

NYFT&IAweb (Initial Application form)