The 2009 New York Accountancy Law’s Paradoxical Impact on Faculty: Non-CPAs versus Inactive CPAs

6 Pages Posted: 10 Feb 2014

See all articles by Dov Fischer

Dov Fischer

Brooklyn College, Murray Koppelman School of Business

Clemense Ehoff

Central Washington University

Date Written: February 8, 2014

Abstract

This essay was borne out of the personal experience of one of the authors (Fischer), who was an inactive CPA in Maryland for many years and had just accepted a position as an accounting professor at a New York-based college. Upon accepting the offer, Fischer was told that he must not only reactivate his Maryland license, but must also transfer it to New York State. In researching the law, we found that New York indeed requires professors to hold an active NY CPA license if they were previously licensed in any state. On the other hand, individuals who have never been licensed may continue to teach without a license.

Keywords: CPA License, Teaching of Accounting, New York State Law

JEL Classification: H75, I28, K23, M48, Z18

Suggested Citation

Fischer, Dov and Ehoff, Clemense, The 2009 New York Accountancy Law’s Paradoxical Impact on Faculty: Non-CPAs versus Inactive CPAs (February 8, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014, Available at SSRN: https://ssrn.com/abstract=2392919

Dov Fischer (Contact Author)

Brooklyn College, Murray Koppelman School of Business ( email )

2900 Bedford Avenue
Brooklyn, NY NY - New York 11210
United States

Clemense Ehoff

Central Washington University ( email )

400 E. University Way
Ellensburg, WA 98926
United States

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