New York Codes, Rules and Regulations
Title 8 - EDUCATION DEPARTMENT
Chapter II - Regulations of the Commissioner
Subchapter A - Higher and Professional Education
Part 52 - Registration of Curricula
Section 52.13 - Accountancy
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Prior to August 1, 2004, the program shall meet the curricular requirements in this subdivision or subdivision (b) of this section.
Subject |
Semester hours |
Accounting, including course coverage in each of the following subject areas- accounting principles, cost accounting, tax accounting and auditing |
24 |
Commercial law |
6 |
Finance |
6 |
Business statistics |
3 |
Business and accounting electives |
21 |
Economic principles (which may be used to satisfy the business and accounting electives requirement) |
6 |
The department may recognize a curriculum of comparable course content but with fewer semester hours, if given either wholly or partly at the graduate level, as being equivalent to the undergraduate curriculum outlined above.
Subject |
Semester hours |
|
(prerequisites for the respective programs are described below) |
Alternative A |
Alternative B |
Accounting, including at least one course each in accounting theory, tax accounting, and auditing, and in addition, under the B program, at least one course in cost accounting |
9 |
24 |
Economic analysis |
3 |
3 |
Finance |
3 |
3 |
Commercial law-six semester hours at the undergraduate level will be considered equivalent |
4 |
|
Other business and accounting electives |
15 |
26 |
Total |
30 |
60 |
Further deficiencies may be duly made up, but credit therefor may not be applied to the 30-semester-hour requirement above.
If such curriculum did not include the requirements set forth in this paragraph relating to economic principles, finance and business statistics, equivalent study in these subjects shall be carried out through the use of electives in the graduate curriculum.
(b)
(c)