2010 New York Code
EDN - Education
Title 8 - THE PROFESSIONS
Article 149 - (7400 - 7410) PUBLIC ACCOUNTANCY
7407 - Exempt persons.

§ 7407. Exempt  persons.  Nothing  contained  in this article shall be
  construed to prohibit:
    a. Any individual other than a certified public accountant  or  public
  accountant  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 or herself out to be
  a certified public accountant or public accountant;
    b.  An  attorney-at-law,   or   a   partnership,   limited   liability
  partnership,   limited   liability   company   or  professional  service
  corporation of attorneys-at-law from signing a financial, accounting  or
  related  statement  or  report  thereon,  prepared  by  such attorney or
  organizations of attorneys as incidental to the practice of law;
    c. Any individual from serving as an employee of  a  certified  public
  accountant, public accountant or firm 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 other than  a  certified  public  accountant  or  public
  accountant  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; or
    g. An individual other than a certified public  accountant  or  public
  accountant,  or  an entity not required to register under paragraph a of
  subdivision three of section seventy-four hundred eight of this article,
  from offering to perform or performing the types of services  set  forth
  in subdivision three of section seventy-four hundred one of this article
  or preparing financial statements in accordance with subdivision five of
  section seventy-four hundred eight of this article.