Bill
S 6891
Reforms NY CPA licensure education requirements, updating degree and credit-hour pathways to sit for the CPA exam, affecting students, programs, and licensing bodies.
Status: Substituted by A.7613B (6/12/2025)
Introduced: March 26, 2025
Primary sponsor: Sen. Toby Ann Stavisky
Cosponsors: Nathalia Fernandez, Robert Jackson, Patrick M. Gallivan, Brad Hoylman‑Sigal, Andrew J. Lanza, Patricia Fahy, James Skoufis, John Liu
Committee referral: Higher Education
Note: The official S.6891 text is not included in the materials provided and S.6891 was later substituted by Assembly bill A.7613B on June 12, 2025. This summary describes the bill’s stated purpose and likely effects based on available legislative metadata and typical scope of similar measures. For precise statutory language and operative provisions, consult A.7613B and the official bill text.
Purpose and intent
- To change/reform the educational prerequisites for individuals seeking licensure as Certified Public Accountants (CPAs) in New York State.
- The stated aim is to update academic standards and pathways so that CPA licensure requirements better reflect current professional practice and workforce needs.
What the bill would do (high‑level)
- Modify education requirements applicants must meet before sitting for the CPA exam or obtaining a license. (Exact curricular changes or credit totals are not available in the S.6891 materials.)
- Potentially clarify acceptable degree types, semester/credit‑hour thresholds, course content (e.g., accounting, auditing, taxation, ethics), or alternative pathways (such as accepting non‑traditional or post‑baccalaureate credits).
- May address evaluation of out‑of‑state or foreign coursework, supervised experience tied to education, or transition rules for students currently in degree programs.
Who would be affected
- Prospective CPA candidates (students and mid‑career professionals) preparing to meet New York’s licensure qualifications.
- Colleges, universities, and accounting programs that provide the coursework counted toward CPA eligibility.
- Employers and supervised‑work sponsors who train CPA candidates (if experience requirements are adjusted).
- The New York State Education Department and State Board of Public Accountancy (for administration and rule‑making to implement changes).
Legislative progress and timing
- Referred to Higher Education: 2025‑03‑26
- Reported to calendar/committee in April–May 2025 (1st and 2nd reports)
- Advanced to third reading: 2025‑05‑05
- Amended on third reading (A & B versions): 2025‑05‑19; 2025‑05‑27
- Substituted by Assembly companion A.7613B: 2025‑06‑12 — A.7613B is now the vehicle to track for final legislative action.
Practical implications and next steps
- Because S.6891 has been substituted, stakeholders (students, academic institutions, professional firms, licensing officials) should review A.7613B for the operative text and any effective dates or grandfathering provisions.
- Interested parties may contact the bill sponsors, the Assembly sponsor of A.7613B, or the State Education Department for details on how proposed changes would affect existing programs and licensure timelines.
- If enacted, affected educational institutions may need to revise curricula or advising to align with the new requirements; candidates should verify required credits and course topics before planning education or exam schedules.
Where to find the full text and track status
- Search the New York State Legislature website for A.7613B (the substituted bill) to read the enacted language and amendments.
- Monitor legislative reports and the Governor’s bill actions for final disposition and effective date.
Compiled from official sources — confirm details with the bill’s official record.
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