NY Educ L § 7407 (2021)
2021 New York Laws EDN - Education Title 8 - The Professions Article 149 - Public Accountancy 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; orf. 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; org. 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.