紐約州的拿執(zhí)照要求

　　Experience Requirements

　　An applicant who meets New York's 150 semester hour education requirements for licensure must present evidence, satisfactory to the State Board for Accountancy, of one year of full-time experience (or the part-time equivalent) providing accounting services or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills under the supervision of a certified public accountant licensed in one of the U.S. jurisdictions or a public accountant licensed in New York State. Acceptable experience may be earned in a public accounting firm, government, private industry or an educational institution.

　　An applicant for licensure who met the eligibility requirements for grand-parenting under New York's 120 semester hour education requirements must document at least two years of full time experience (or the part-time equivalent), as described in the paragraph above. An applicant who is eligible for grand-parenting may choose to take the additional course work required to meet the 150 semester hour requirements and thereby qualify for a one year reduction in the experience requirement. Such an applicant must have his/her schools submit official transcripts documenting the additional course work to the Education Department for review when he/she submits documentation experience documentation (Forms 4 and 4B)

　　An applicant who was approved to sit for the examination based on 15 years of experience acceptable to the State Board for Accountancy in lieu of meeting the education requirements does not need to document any additional experience.

　　Full-time employment is considered to be a 5-day, 35-40 hour week, excluding overtime. Acceptable part-time (no less than 20 hours per week) experience will be considered on the basis of one week of experience for every two weeks worked.

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