New York Education Law Article 149 - PUBLIC ACCOUNTANCY

• 7400 - Introduction.
  This article applies to the profession of public accountancy. The general provisions for all professions contained in article one hundred thirty of this title apply...
• 7401 - Definition of Practice of Public Accountancy.
  The practice of the profession of public accountancy is defined as: 1. offering to perform or performing attest and/or compilation services, as defined in section...
• 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...
• 7402 - Practice of Public Accountancy and Use of Title "Certified Public Accountant" or "Public Accountant".
  Only a person licensed or otherwise authorized to practice under this article shall practice public accountancy or use the title "certified public accountant" or the...
• 7403 - State Board for Public Accountancy.
  A state board for public accountancy shall be appointed by the board of regents on recommendation of the commissioner for the purpose of assisting the...
• 7404 - Requirements for a License As a Certified Public Accountant.
  1. To qualify for a license as a certified public accountant, an applicant shall fulfill the following requirements: (1) Application: file an application with the...
• 7405 - Requirements for a License As a Public Accountant.
  To qualify for a license as a public accountant, an applicant shall fulfill the following requirements: (1) Application: file an application with the department; (2)...
• 7406 - Limited Permits and Practice Privilege.
  1. Limited permits. On recommendation of the board, the department may issue a limited permit to an applicant of good moral character, who is the...
• 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...
• 7408 - Special Provisions.
  1. Nothing contained in this article shall be deemed to prohibit one or more certified public accountants or one or more public accountants, or any...
• 7409 - Mandatory Continuing Education.
  1. a. Each certified public accountant and public accountant required under article one hundred thirty of this title to register triennially with the department to...
• 7410 - Mandatory Peer Review.
  1. The department shall require as a condition to renewal of registrations under section seventy-four hundred eight of this article, that unless otherwise exempted by...

Last modified: February 3, 2019