N.Y. BSC Law § 1508

§ 1508. Directors and officers.\n (a) No individual may be a director or officer of a professional\nservice corporation unless he is authorized by law to practice in this\nstate a profession which such corporation is authorized to practice and\nis either a shareholder of such corporation or engaged in the practice\nof his profession in such corporation.\n (b) The directors and officers of a design professional service\ncorporation may include individuals who are not design professionals,\nprovided however that greater than seventy-five percent of the\ndirectors, greater than seventy-five percent of the officers and the\npresident, the chairperson of the board of directors and the chief\nexecutive officer or officers are authorized by law to practice in this\nstate a profession which such corporation is authorized to practice, and\nare either shareholders of such corporation or engaged in the practice\nof their professions in such corporation.\n (c) The directors and officers of any firm established for the\nbusiness purpose of incorporating as a professional service corporation\npursuant to paragraph (h) of section fifteen hundred three of this\narticle may include individuals who are not licensed to practice public\naccountancy in any state, provided however that at least a simple\nmajority of the directors, at least a simple majority of the officers\nand the president, the chairperson of the board of directors and the\nchief executive officer or officers are authorized by law to practice in\nany state the profession which such corporation is authorized to\npractice, and are either shareholders of such corporation or engaged in\nthe practice of their professions in such corporation.\n