Due to a clerical error, the September 2022 amendments to the Commissioner’s regulations filed with the Department of State inadvertently contained an error in section 52.13(b)(1)(i) of the Commissioner’s regulations. The filed text of the regulation stated, “On or before August 1, 2027…” in reference to the current professional accountancy content area requirements, rather than “Prior to August 1, 2027….” Additionally, the filed text of the September 2022 amendments to section 52.13(c)(2) of the Commissioner’s regulations inadvertently included the phrase “recognized as” in reference to programs leading to licensure in public accountancy, and the term “which” instead of “that.” Therefore, the proposed amendment is necessary to resolve this clerical error.

Since the Board of Regents meets at fixed intervals, the earliest the proposed amendment could be adopted by regular (non-emergency) action, after expiration of the 60-day public comment period provided for in the State Administrative Procedure Act (SAPA) sections 201(1) and (5), would be the March 2023 Regents meeting. Furthermore, pursuant to SAPA section 203(1), the earlier effective date of the proposed rule, if adopted at the March 2023 meeting, would be March 29, 2023, the date the Notice of Adoption would be published in the State Register.

Therefore, emergency action is necessary at the November 2022 meeting for the preservation of the general welfare in order to immediately make a technical correction to ensure that the amendments to the Commissioner’s regulations adopted at the September 2022 meeting are properly administered pursuant to the policies established by the Board of Regents.

It is anticipated that the proposed rule will be presented to the Board of Regents for adoption as a permanent rule at the March 2023 meeting, which is the first scheduled meeting after expiration of the 60-day public comment period mandated by SAPA for state agency rule making. However, since the emergency action will expire before the March 2023 Regents meeting, it is anticipated that an additional emergency action will be presented for adoption at the January 2023 Regents meeting.

(i) [On or before] Prior to August 1, 2027, professional accountancy content area shall mean curricular content in professional accountancy that includes but is not limited to each of the subjects identified in clauses (a) through (d) of this subparagraph and may also include but need not be limited to the subjects identified in clauses (e) through (g) of this subparagraph:

2. Paragraph (2) of subdivision (c) of section 52.13 of the Regulations of the Commissioner of Education is amended to read as follows:

(2) Curriculum. On or after August 1, 2027, in addition to meeting all applicable provisions of this Part, to be registered as a program [recognized as] leading to licensure in public accountancy [which] that meets the requirements in section 70.2 of this Title, such program shall be a baccalaureate or higher program in accountancy or its equivalent that, by requisites or prerequisites, shall ensure completion of at least 150 semester hours or its equivalent, including a minimum of 33 semester hours or its equivalent in the professional accounting content area and a minimum of 36 semester hours or its equivalent in the general business content area.

1. STATUTORY AUTHORITY:

Section 207 of the Education Law grants general rulemaking authority to the Board of Regents to carry into effect the laws and policies of the State relating to education.

Section 6504 of the Education Law authorizes the Board of Regents to supervise the admission to and regulation of the practice of the professions.

Paragraph (a) of subdivision (2) of section 6507 of the Education Law authorizes the Commissioner of Education to promulgate regulations in administering the admission to and the practice of the professions.

Section 7401 of the Education Law defines the practice of public accountancy.

Section 7404 of the Education Law establishes the requirements for licensure as a licensure as a certified public accountant.

2. LEGISLATIVE OBJECTIVES:

The proposed amendment is consistent with the aforementioned statutes and is necessary to fix a clerical error in the adoption of amendments to section 52.13 of the Commissioner’s regulations that were adopted by the Board of Regents at their September 2022 meeting.

At its September 2022 Regents meeting, the Board of Regents voted to permanently adopt amendments to sections 52.13, 70.2, 70.3 and 70.4 of the Commissioner’s regulations relating to the education, examinations, and experience requirements for licensure in the profession of public accountancy. This amendment updated such requirements effective August 1, 2027.

Due to a clerical error, the September 2022 amendments to the Commissioner’s regulations filed with the Department of State inadvertently contained an error in section 52.13(b)(1)(i) of the Commissioner’s regulations. The filed text of the regulation stated, “On or before August 1, 2027…” in reference to the current professional accountancy content area requirements, rather than “Prior to August 1, 2027….” Additionally, the filed text of the September 2022 amendments to section 52.13(c)(2) of the Commissioner’s regulations inadvertently included the phrase “recognized as” in reference to programs leading to licensure in public accountancy, and the term “which” instead of “that.” Therefore, the proposed amendment is necessary to resolve this clerical error.

3. NEEDS AND BENEFITS:

Due to a clerical error, amendments to section 52.13 of the Commissioner’s regulations filed with the Department of State concerning licensure in the profession of public accountancy inadvertently contained discrepancies with the language adopted by the Board of Regents at its September 2022 meeting. Therefore, the proposed amendment is necessary to resolve this clerical error by fixing the discrepancies.

4. COSTS:

(a) Costs to State government. There are no additional costs to State government.

(b) Costs to local government. There are no additional costs to local government.

(c) Costs to private regulated parties. There are no additional costs to private regulated parties.

(d) Costs to the regulatory agency. There are no additional costs to the State Education Department.

5. LOCAL GOVERNMENT MANDATES:

The proposed amendment does not impose any program, service, duty, or responsibility on local governments.

6. PAPERWORK:

The proposed amendment imposes no new forms, reporting requirements, or other recordkeeping or paperwork requirements.

7. DUPLICATION:

The proposed amendment does not duplicate any other existing State or federal requirements.

8. ALTERNATIVES:

The proposed amendment to section 52.13 of the Regulations of the Commissioner of Education is necessary to resolve a clerical error by fixing discrepancies in language that was adopted by the Board of Regents and the language that was filed with the Department of State. There are no significant alternatives to the proposed amendment, and none were considered.

9. FEDERAL STANDARDS:

No Federal standards apply to the subject of this proposed rule making. Since there are no applicable federal standards, the proposed rule does not exceed any minimum federal standards for the same or similar subject areas.

10. COMPLIANCE SCHEDULE:

It is anticipated that regulated parties will be able to comply with the proposed amendment by the effective date.

At its September 2022 Regents meeting, the Board of Regents voted to permanently adopt amendments to sections 52.13, 70.2, 70.3 and 70.4 of the Commissioner’s regulations relating to the education, examinations, and experience requirements for licensure in the profession of public accountancy. This amendment updated such requirements effective August 1, 2027.

Due to a clerical error, the September 2022 amendments to the Commissioner’s regulations filed with the Department of State inadvertently contained an error in section 52.13(b)(1)(i) of the Commissioner’s regulations. The filed text of the regulation stated, “On or before August 1, 2027…” in reference to the current professional accountancy content area requirements, rather than “Prior to August 1, 2027….” Additionally, the filed text of the September 2022 amendments to section 52.13(c)(2) of the Commissioner’s regulations inadvertently included the phrase “recognized as” in reference to programs leading to licensure in public accountancy, and the term “which” instead of “that.” Therefore, the proposed amendment is necessary to resolve this clerical error.

The proposed rule will not impose any reporting, recordkeeping or other compliance requirements or costs or have any adverse economic impact on small businesses or local governments. Because it is evident from the proposed rule that it will not adversely affect small businesses or local governments, no affirmative steps were needed to ascertain that fact and none were taken. Accordingly, a regulatory flexibility analysis for small businesses and local governments is not required, and one has not been prepared.

1. TYPES AND ESTIMATED NUMBERS OF RURAL AREAS:

The proposed rule will apply to all individuals seeking licensure as a certified public accountant (CPA) in New York State, including those located in the 44 counties with less than 200,000 inhabitants and the 71 towns in urban counties with a population density of 150 per square miles or less.

2. REPORTING, RECORDKEEPING AND OTHER COMPLIANCE REQUIREMENTS; AND PROFESSIONAL SERVICES:

At its September 2022 Regents meeting, the Board of Regents voted to permanently adopt amendments to sections 52.13, 70.2, 70.3 and 70.4 of the Commissioner’s regulations relating to the education, examinations, and experience requirements for licensure in the profession of public accountancy. This amendment updated such requirements effective August 1, 2027.

Due to a clerical error, the September 2022 amendments to the Commissioner’s regulations filed with the Department of State inadvertently contained an error in section 52.13(b)(1)(i) of the Commissioner’s regulations. The filed text of the regulation stated, “On or before August 1, 2027…” in reference to the current professional accountancy content area requirements, rather than “Prior to August 1, 2027….” Additionally, the filed text of the September 2022 amendments to section 52.13(c)(2) of the Commissioner’s regulations inadvertently included the phrase “recognized as” in reference to programs leading to licensure in public accountancy, and the term “which” instead of “that.” Therefore, the proposed amendment is necessary to resolve this clerical error.

The proposed amendment does not impose and reporting, recordkeeping or other compliance requirements or professional services on regulated parties located in rural areas.

3. COSTS:

The proposed amendment will not impose any costs, including on regulated parties located in rural areas.

4. MINIMIZING ADVERSE IMPACT:

The proposed rule is necessary to fix a clerical error and will not adversely impact rural areas. Therefore, no alternatives were considered.

5. RURAL AREAS OF PARTICIPATION:

Copies of the proposed rule were solicited from statewide organizations representing parties having an interest in the practice of pharmacy and pharmacy technicians. These organizations included the State Board for Public Accountancy and professional associations representing CPAs. These groups have members who live or work in rural areas.

At its September 2022 Regents meeting, the Board of Regents voted to permanently adopt amendments to sections 52.13, 70.2, 70.3 and 70.4 of the Commissioner’s regulations relating to the education, examinations, and experience requirements for licensure in the profession of public accountancy. This amendment updated such requirements effective August 1, 2027.

Due to a clerical error, the September 2022 amendments to the Commissioner’s regulations filed with the Department of State inadvertently contained an error in section 52.13(b)(1)(i) of the Commissioner’s regulations. The filed text of the regulation stated, “On or before August 1, 2027…” in reference to the current professional accountancy content area requirements, rather than “Prior to August 1, 2027….” Additionally, the filed text of the September 2022 amendments to section 52.13(c)(2) of the Commissioner’s regulations inadvertently included the phrase “recognized as” in reference to programs leading to licensure in public accountancy, and the term “which” instead of “that.” Therefore, the proposed amendment is necessary to resolve this clerical error.

The proposed amendment will not have a substantial adverse impact on jobs and employment opportunities. Because it is evident from the nature of the proposed amendment that it will not affect job and employment opportunities, no affirmative steps were needed to ascertain these facts and none were taken. Accordingly, a job impact statement is not required and one has not prepared.