Registration of Public Accounting Firms

Questions and Answers

  1. What firms are required to register as public accounting firms with the NYS Education Department?

    A firm is required to register as a public accounting firm with the Department if it:

    • Provides any attest or compilation services to NYS clients; or
    • Uses the words "Certified Public Accountant" or the designation "CPA" or the words "Public Accountant" or the designation "PA" in the firm name.

    Note: New York State does not allow unlicensed ownership of public accounting firms. All firm owners must be licensed as a CPA or a NY PA, otherwise the firm will not be allowed to register.

    Effective July 26, 2009, the Section 7408 of the State Education Law requires all public accounting firms to re-register triennially with the State Education Department.

  2. What types of practice structures are allowed?

    To register the firm must be:

    • A partnership; or
    • A Professional Limited Liability Partnership (LLP); or
    • A Professional Limited Liability Company (LLC); or
    • A Professional Services Corporation (PC); or
    • A Sole Proprietorship

    General business corporations are not allowed to register as public accounting firms unless they are one of the "grandparented" general business corporations described in Section 7407(f) of the State Education Law.

  3. How does a firm apply for a firm registration with the Department?

    Any firm that wishes to register must submit:

    • A Form 6R (PDF) - Application for Public Accountancy Firm Registration Form (for firms other than PCs) or a Form 6R-PC (PDF) (for PCs only); and
    • A Certification of Ownership and Attest Competency for Firm Registration. If the list of owners is lengthy, you may recreate the table of owners in an electronic spreadsheet, as long as it contains all required elements, and e-mail that spreadsheet as an excel or pdf attachment to the State Board for Accountancy at cpabd@mail.nysed.gov. If you do this, you will need to scan the signed affidavit at the end of the Certification form and e-mail that with the table; and
    • A check for the registration fee calculated per the instructions on the Form 6R or 6R-PC; and

    All additional documentation that is required by the Partnership Law, if the firm is a partnership or LLP; the Business Corporation Law, if the firm is a PC; the Limited Liability Company Law, if the firm is an LLC. Sole Proprietorships need to provide documentation that they have filed required doing business paperwork with their county clerk, as appropriate. See below for details.

    All required materials must be submitted to:

    The State Board for Public Accountancy
    NYS Education Department
    89 Washington Ave- 2nd floor east
    Albany, NY 12234

  4. What additional documentation is required for PCs

    PCs are required by the Business Corporation Law to submit a request for authority and their corporate documents to the State Education Department for approval before they can file their corporate documents with the New York Department of State. The Education Department will approve the corporate documents and return them to the firm with a Certificate of Authority. The fees for the request for authority process are detailed here. The firm must then file the Certificate of Authority and the approved corporate documents with the Department of State. The firm should be sure to request that DOS return a Certified Copy of the Certificate of Incorporation to the firm, as the firm must then file this Certified Copy along with the form 6R-PC, and the registration fee, as calculated on the form 6R-PC, with the Education Department within 30 days of the submission to DOS, pursuant to the Business Corporation Law and Article 149 of the Education Law.

    More detailed explanation of the request for authority process and descriptions of the documentation that must be submitted to the Department to gain that authority may be found on the Office for the Professions web site in the section titled "Corporate Entities for Professional Practice."

  5. What additional documentation is required for LLCs?

    LLCs are required by the LLC Law to submit a request for authority and their corporate documents to the State Education Department for approval before they can file their corporate documents with the New York Department of State. The Education Department will approve the corporate documents and return them to the firm with a Certificate of Authority. The fees for the request for authority process are detailed here. The firm must then file the Certificate of Authority and the approved corporate documents with the Department of State. The firm should be sure to request that DOS return a Certified Copy of the Articles of Organization to the firm, as the firm must then file this Certified Copy along with the form 6R with the Education Department within 30 days of the submission to DOS, pursuant to the LLC Law and Article 149 of the Education Law.

    More detailed explanation of the request for authority process and descriptions of the documentation that must be submitted to the Department to gain that authority may be found on the Office for the Professions web site in the section titled "Corporate Entities for Professional Practice."

  6. What additional documentation is required of partnerships?

    Along with the form 6R, a partnership must submit to the Education Department:

    • A certified copy of the Certificate of Doing Business as Partners (or the Amended Certificate) filed with the office of your county clerk, as required by Section 130 of the General Business Law;
    • Letters of good standing for any partner who is licensed in a State other than NYS. If the online license verification for a state of licensure indicates whether or not there has been disciplinary action against a licensee, then a printout of a partner's record on the web site will be accepted in lieu of a letter of good standing

  7. What additional documentation is required of LLPs?

    Along with the form 6R, an LLP must submit to the Education Department:

    • A certified copy of the Certificate of Registration filed with the NYS Department of State
    • Letters of good standing for any partner who is licensed in a State other than NYS. If the online license verification for a state of licensure indicates whether or not there has been disciplinary action against a licensee, then a printout of a partner's record on the web site will be accepted in lieu of a letter of good standing

    Note: The firm name must include the letters words "Limited Liability Partnership" or the letters "LLP" after the firm name listed on the registration form.

  8. What additional documentation is required of sole proprietorships

    Along with the form 6R, a sole proprietorship must submit to the Department:

    • A copy of the Certificate of Assumed Name filed with the County Clerk in the county in which the firm has its principal place of business. If your state requires this registration at the state instead of the county level, please provide a copy of the Certificate of Assumed Name filed with the state.
Last Updated: November 23, 2009