2006 New York Code - Exempt Persons.

 
    § 7407. Exempt  persons.  Nothing  contained  in this article shall be
  construed to prohibit:
    a. Any person who is an officer of  a  corporation  or  partner  of  a
  partnership  or  sole proprietor of a business enterprise or member of a
  joint venture or  member  of  a  committee  appointed  by  stockholders,
  creditors, courts, trustees, executors or administrators, or an employee
  of  any  of  the  foregoing,  in  his  capacity  as  such, from signing,
  delivering, or issuing any financial, accounting or related statement or
  report thereon, relating  to  said  corporation,  partnership,  business
  venture,  joint  venture, committee, trust or estate, provided, however,
  that in so doing such person does not hold himself out to be a certified
  public accountant or public accountant;
    b. An attorney-at-law or partnership of attorneys-at-law from  signing
  a financial, accounting or related statement or report thereon, prepared
  by him or them as incidental to the practice of law;
    c.  Any  individual  from serving as an employee of a certified public
  accountant,  public  accountant  or  partnership  licensed  under   this
  article;
    d.  Any  individual,  not  engaged  in  practice as a certified public
  accountant or  public  accountant  within  the  state,  from  performing
  services within the state which are incidental to the practice conducted
  by him outside the state;
    e.  Any  official  or  employee  of  a  governmental  unit,  agency or
  instrumentality in the performance of his official duties from  signing,
  delivering or issuing any financial, accounting, or related statement or
  report thereon relating to said unit, agency or instrumentality; or
    f.  A  corporation chartered in the state of New York to engage in the
  practice of public accountancy and so engaged as its principal  activity
  on  and  before the first day of July, nineteen hundred fifty-nine, from
  continuing in such practice as long as its corporate  acts  comply  with
  the  board  of regents rules, provided all employees of such corporation
  performing any acts constituting the practice of public  accountancy  as
  defined  herein  and  who are not certified public accountants or public
  accountants licensed under this article shall in the performance of such
  acts be under the supervision of certified public accountants or  public
  accountants licensed in this state.