2010 New York Code
EDN - Education
Title 8 - THE PROFESSIONS
Article 149 - (7400 - 7410) PUBLIC ACCOUNTANCY
7406-A - Non-attest services by out-of-state certified public accountants.

§ 7406-a.   Non-attest   services  by  out-of-state  certified  public
  accountants. 1. Notwithstanding  any  other  provision  of  law  to  the
  contrary,  a  certified public accountant, licensed by another state and
  in good standing, may perform  the  services  described  in  subdivision
  three  of  section  seventy-four hundred one of this article within this
  state, if the certified public accountant:
    a. holds a valid license to practice public accountancy in  the  other
  state; and
    b.  practices  public  accountancy in another state that is his or her
  principal place of business.
    2.  Any  certified  public  accountant  licensed  by   another   state
  performing  services pursuant to subdivision one of this section and any
  firm that employs such  certified  public  accountant  to  provide  such
  services in this state consents to all of the following:
    a.  to  be  subject  to  the  disciplinary  authority  of the board of
  regents;
    b. to comply with this article, the rules of the board of regents  and
  the regulations of the commissioner;
    c.  to  the  appointment  of  the  secretary  of state or other public
  official  acceptable  to  the  department,  in  the   certified   public
  accountant's  state  of licensure or the state in which the firm has its
  principal place of business,  as  the  certified  public  accountant  or
  firm's agent upon whom process may be served in any action or proceeding
  by the department against such certified public accountant or firm; and
    d. that in the event the license from the other state of the certified
  public accountant's principal place of business is no longer valid or in
  good standing, or that the certified public accountant has had any final
  disciplinary action taken against his or her license by the licensing or
  disciplinary  authority  of  any  other state concerning the practice of
  public accountancy, the certified public accountant shall cease offering
  to perform or performing such services in this state individually and on
  behalf of his or her firm.

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.