(A) Graduation from a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degrees with a Masters degree including or supplemented by 18 semester credit hours in accounting; OR
(B) Graduation from a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degrees with a Bachelors Degree including or supplemented by 18 semester credit hours in accounting and one (1) year of paid general accounting or municipal auditing experience; OR
(C) Completion of a minimum of 60 semester credit hours at a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degrees including or supplemented by 18 semester credit hours in accounting and three (3) years of paid experience as described in (B) above. NOTE: Certification as a Public Accountant by the State of New York may be substituted for two (2) years of experience.