From the NY website:
"A bachelor's or higher degree and 150 semester hours in the following content areas, which include but are not limited to at least:
* 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. federal tax accounting, auditing and computer auditing;
* 36 semester hours in general business electives including business statistics, commercial law, computer science, economics, and finance and
* The curriculum must also include the study of business/accounting communications, ethics/professional responsibility, and accounting researc."