NY Educ L § 7401-A (2021)
2021 New York Laws EDN - Education Title 8 - The Professions Article 149 - Public Accountancy 7401-A - Definitions.

§ 7401-a. Definitions. As used in this article:1.  "Attest" means providing the following public accountancy services   which all require the independence of licensees:a. any audit to be performed in  accordance  with  generally  accepted   auditing  standards  or  other similar standards, developed by a federal   governmental agency, commission or board or a  recognized  international   or  national  professional accountancy organization, that are acceptable   to the department in accordance with the commissioner's regulations;b. any review of a financial statement to be performed  in  accordance   with  standards,  developed by a federal governmental agency, commission   or  board  or  a  recognized  international  or  national   professional   accountancy  organization,  that  are  acceptable  to  the department in   accordance with the commissioner's regulations;c. any examination to be  performed  in  accordance  with  attestation   standards  developed  by  a  federal  governmental agency, commission or   board or a recognized international or national professional accountancy   organization, that are acceptable to the department in  accordance  with   the commissioner's regulations; ord.  any  engagement  to  be  performed in accordance with the auditing   standards of the public company accounting oversight board.2. "Certified public accountant" or "CPA" means  any  person  who  has   received a license from the department or any other state as a certified   public accountant for the practice of public accountancy.3.  "Compilation" means providing a service that presents, in the form   of financial statements, information that is the representation  of  the   management  or  owners  of the client without undertaking to express any   assurance of the accuracy of the information in the  statements,  to  be   performed   in   accordance  with  standards,  developed  by  a  federal   governmental agency, commission or board or a  recognized  international   or  national  professional accountancy organization, that are acceptable   to the department in accordance with the commissioner's regulations.4. "Firm" means a domestic or  foreign  entity  organized  as  a  sole   proprietorship,  a  professional  service  corporation, a partnership, a   professional service limited liability company, a  foreign  professional   service  limited  liability  company,  a  registered  limited  liability   partnership, a foreign registered limited liability partnership, or  any   other  form of organization that is established for the business purpose   of lawfully engaging in the practice of public accountancy.5. "Principal place of business" means the office location  designated   by the licensee from which the person directs, controls, and coordinates   his or her professional services.6.  "Public  accountant"  or  "PA" means any person who has received a   license from the department as a public accountant for the  practice  of   public accountancy.7.  "State"  means  any  state  of  the United States, the District of   Columbia, Puerto Rico, the U.S. Virgin Islands, and Guam.