N.Y. Education Law § 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.