N.Y. General Business Law § 132: Fictitious copartnership names

§ 132. Fictitious copartnership names. 1. A person who transacts

business, using the name, as a partner, of one not interested with him

as a partner, or using the designation "and company," or "& Co." when no

actual partner is represented thereby is guilty of a misdemeanor. This

section shall not apply to any case, where it is specially prescribed by

statute that a partnership name may be continued in use by a successor,

survivor, or other person.

2. Provided, however, that nothing in this section shall be construed

to prohibit the use of the designation "and associates" or "&

associates" by a professional or professionals who actually practice

such profession with or employ one or more other professionals engaged

in such profession.