2006 New York Code - Definition Of Practice Of Public Accountancy.

 
    § 7401. Definition of practice of public accountancy.  The practice of
  the  profession  of  public accountancy is defined as holding one's self
  out to the public, in consideration of compensation received  or  to  be
  received,  offering to perform or performing for other persons, services
  which involve signing, delivering or issuing or causing  to  be  signed,
  delivered  or  issued  any financial, accounting or related statement or
  any opinion on, report on, or  certificate  to  such  statement  if,  by
  reason  of  the  signature,  or  the  stationery or wording employed, or
  otherwise, it is indicated or implied that the practitioner has acted or
  is  acting,  in  relation  to  said  financial,  accounting  or  related
  statement, or reporting as an independent accountant or auditor or as an
  individual  having  or purporting to have expert knowledge in accounting
  or auditing.