2006 New York Code - Special Provisions.

 
    § 7408. Special  provisions.    1.  Nothing  contained in this article
  shall be deemed to prohibit two or more certified public accountants  or
  two or more public accountants, or any combination thereof, from forming
  a  partnership;  provided,  however,  that  no partnership shall use the
  words "certified  public  accountants"  or  the  letters  "C.P.A.'s"  in
  connection  with  its  name  unless  each  partner  of such partnership,
  resident or engaged within the United States  in  practice  is  in  good
  standing  as  a certified public accountant of one or more of the states
  or political subdivisions of the United States, and each partner thereof
  resident or engaged in practice within the state is licensed under  this
  article.
    a. A registration shall be issued to a partnership upon payment of the
  fee prescribed by the commissioner upon application showing that:
    (1)  At  least  one partner of such partnership is licensed under this
  article and his license to practice is not currently suspended, annulled
  or revoked in any jurisdiction and he is regularly engaged  in  practice
  on behalf of the partnership within the state;
    (2) The partnership consists of at least two present members; and
    (3)  The partnership contains at least as many present partners as the
  total number of names in the firm name, or, where the word "company"  or
  abbreviation  "co."  is  used,  the  number of present partners shall be
  greater than the number of names in the firm name.
    b. Such registration may be  revoked  after  a  hearing  conducted  in
  accordance with the provisions of section sixty-five hundred ten of this
  title upon proof:
    (1)  That the registration was obtained by either misrepresentation or
  suppression of any material fact;
    (2) That the license or authorization to practice of  any  partner  is
  suspended, annulled or revoked in any jurisdiction;
    (3)  That  any partner in such a partnership is or has been engaged in
  the practice of public accountancy in this state who is not licensed  in
  this state; or
    (4)  That  the  partnership  failed  to  file the written notification
  required pursuant to paragraph d of this subdivision of this section.
    c. Personal service on any general partner of a notice of  hearing  to
  revoke a partnership registered hereunder shall be deemed service on the
  partnership.
    d. A partnership registered to practice pursuant to this section shall
  file  with  the  department on or before July first of each year written
  notification of:
    (1) Any admission of a partner,
    (2) Any retirement or death of a partner,
    (3) Any termination of partnership, or
    (4) Any occurrence of any event or events which would eliminate as  to
  such  partnership  conformity  with  the applicable requirements of this
  section.
    e. Partnerships shall register triennially and  pay  a  fee  of  fifty
  dollars.
    2.  Any person shall be guilty of a class A misdemeanor who shall use,
  in connection with the practice of public accountancy, or in any  manner
  tending  to  imply  that he is an independent accountant or auditor, the
  designations "chartered  accountant",  "certified  accountant",  "expert
  accountant",  "certified  tax  accountant",  "tax accountant", "enrolled
  accountant",  "enrolled  public  accountant",  "registered  accountant",
  "licensed  accountant",  "incorporated  accountant",  "registered public
  accountant", "licensed public accountant", or any abbreviation  thereof,
  or  the  letters  "C.A.",  "E.A.",  "C.T.A.",  "T.A.", "E.P.A.", "R.A.",
  "L.A.", "I.A.", "P.A.",  "R.P.A.",  or,  "L.P.A.",  except  as  provided
  elsewhere  in  this  article,  or any other designation tending to imply
  that he has expert knowledge in accounting or auditing.