2010 New York Code
EDN - Education
Title 8 - THE PROFESSIONS
Article 149 - (7400 - 7410) PUBLIC ACCOUNTANCY
7401-A - Definitions.

§ 7401-a. Definitions. As used in this article:
    1.  "Attest" means providing the following public accountancy services
  which all require the independence of licensees:
    a. any audit to be performed in  accordance  with  generally  accepted
  auditing  standards  or  other similar standards, developed by a federal
  governmental agency, commission or board or a  recognized  international
  or  national  professional accountancy organization, that are acceptable
  to the department in accordance with the commissioner's regulations;
    b. any review of a financial statement to be performed  in  accordance
  with  standards,  developed by a federal governmental agency, commission
  or  board  or  a  recognized  international  or  national   professional
  accountancy  organization,  that  are  acceptable  to  the department in
  accordance with the commissioner's regulations;
    c. any examination to be  performed  in  accordance  with  attestation
  standards  developed  by  a  federal  governmental agency, commission or
  board or a recognized international or national professional accountancy
  organization, that are acceptable to the department in  accordance  with
  the commissioner's regulations; or
    d.  any  engagement  to  be  performed in accordance with the auditing
  standards of the public company accounting oversight board.
    2. "Certified public accountant" or "CPA" means  any  person  who  has
  received a license from the department or any other state as a certified
  public accountant for the practice of public accountancy.
    3.  "Compilation" means providing a service that presents, in the form
  of financial statements, information that is the representation  of  the
  management  or  owners  of the client without undertaking to express any
  assurance of the accuracy of the information in the  statements,  to  be
  performed   in   accordance  with  standards,  developed  by  a  federal
  governmental agency, commission or board or a  recognized  international
  or  national  professional accountancy organization, that are acceptable
  to the department in accordance with the commissioner's regulations.
    4. "Firm" means a domestic or  foreign  entity  organized  as  a  sole
  proprietorship,  a  professional  service  corporation, a partnership, a
  professional service limited liability company, a  foreign  professional
  service  limited  liability  company,  a  registered  limited  liability
  partnership, a foreign registered limited liability partnership, or  any
  other  form of organization that is established for the business purpose
  of lawfully engaging in the practice of public accountancy.
    5. "Principal place of business" means the office location  designated
  by the licensee from which the person directs, controls, and coordinates
  his or her professional services.
    6.  "Public  accountant"  or  "PA" means any person who has received a
  license from the department as a public accountant for the  practice  of
  public accountancy.
    7.  "State"  means  any  state  of  the United States, the District of
  Columbia, Puerto Rico, the U.S. Virgin Islands, and Guam.