State Codes and Statutes
Statutes > New-york > Edn > Title-8 > Article-149 > 7406-a§ 7406-a. Non-attest services by out-of-state certified public accountants. 1. Notwithstanding any other provision of law to the contrary, a certified public accountant, licensed by another state and in good standing, may perform the services described in subdivision three of section seventy-four hundred one of this article within this state, if the certified public accountant: a. holds a valid license to practice public accountancy in the other state; and b. practices public accountancy in another state that is his or her principal place of business. 2. Any certified public accountant licensed by another state performing services pursuant to subdivision one of this section and any firm that employs such certified public accountant to provide such services in this state consents to all of the following: a. to be subject to the disciplinary authority of the board of regents; b. to comply with this article, the rules of the board of regents and the regulations of the commissioner; c. to the appointment of the secretary of state or other public official acceptable to the department, in the certified public accountant's state of licensure or the state in which the firm has its principal place of business, as the certified public accountant or firm's agent upon whom process may be served in any action or proceeding by the department against such certified public accountant or firm; and d. that in the event the license from the other state of the certified public accountant's principal place of business is no longer valid or in good standing, or that the certified public accountant has had any final disciplinary action taken against his or her license by the licensing or disciplinary authority of any other state concerning the practice of public accountancy, the certified public accountant shall cease offering to perform or performing such services in this state individually and on behalf of his or her firm.
