N.Y. Education Law § 7401: Definition of practice of public accountancy

§ 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 seventy-four hundred one-a of this

article;

2. incident to the services described in subdivision one of this

section, offering to perform or performing professional services for

clients, in any or all matters relating to accounting concepts and to

the recording, presentation, or certification of financial information

or data; or

3. offering to perform or performing, for other persons one or more

types of the following services including but not limited to accounting,

management advisory, financial advisory, and tax exclusive of services

within subdivisions one and two of this section, involving the use of

professional skills or competencies of the licensed accountant as

described in the rules of the board of regents, including professional

services rendered to one's employer not required to register under

section seventy-four hundred eight of this article, in any and all

matters related to accounting concepts and to the recording of financial

data or information or the preparation or presentation of financial

statements.