§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 to this article.
Effective, July 26, 2009
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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 to this article.
The practice of the profession of public accountancy is defined as:
As used in this article:
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 designation CPA or "public accountant" or the designation PA or any other derivative or designation provided in section seventy-four hundred eight of this article.
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 board of regents and the department on matters of professional licensing and professional conduct in accordance with section sixty-five hundred eight of this title. The board shall be composed of not less than twenty licensed accountants, not less than fifteen of whom shall be licensed as certified public accountants in this state, and the board should be kept in such proportion if it is ever increased. An executive secretary to the board shall be appointed by the board of regents on recommendation of the commissioner and shall be a certified public accountant licensed in this state.
To qualify for a license as a public accountant, an applicant shall fulfill the following requirements:
Nothing contained in this article shall be construed to prohibit: