N.Y. EDN Law § 7407

§ 7407. Exempt persons. Nothing contained in this article shall be\nconstrued to prohibit:\n a. Any individual other than a certified public accountant or public\naccountant who is an officer of a corporation or partner of a\npartnership or sole proprietor of a business enterprise or member of a\njoint venture or member of a committee appointed by stockholders,\ncreditors, courts, trustees, executors or administrators, or an employee\nof any of the foregoing, in his capacity as such, from signing,\ndelivering, or issuing any financial, accounting or related statement or\nreport thereon, relating to said corporation, partnership, business\nventure, joint venture, committee, trust or estate, provided, however,\nthat in so doing such person does not hold himself or herself out to be\na certified public accountant or public accountant;\n b. An attorney-at-law, or a partnership, limited liability\npartnership, limited liability company or professional service\ncorporation of attorneys-at-law from signing a financial, accounting or\nrelated statement or report thereon, prepared by such attorney or\norganizations of attorneys as incidental to the practice of law;\n c. Any individual from serving as an employee of a certified public\naccountant, public accountant or firm licensed under this article;\n d. Any individual, not engaged in practice as a certified public\naccountant or public accountant within the state, from performing\nservices within the state which are incidental to the practice conducted\nby him outside the state;\n e. Any official or employee of a governmental unit, agency or\ninstrumentality other than a certified public accountant or public\naccountant in the performance of his official duties from signing,\ndelivering or issuing any financial, accounting, or related statement or\nreport thereon relating to said unit, agency or instrumentality; or\n f. A corporation chartered in the state of New York to engage in the\npractice of public accountancy and so engaged as its principal activity\non and before the first day of July, nineteen hundred fifty-nine, from\ncontinuing in such practice as long as its corporate acts comply with\nthe board of regents rules, provided all employees of such corporation\nperforming any acts constituting the practice of public accountancy as\ndefined herein and who are not certified public accountants or public\naccountants licensed under this article shall in the performance of such\nacts be under the supervision of certified public accountants or public\naccountants licensed in this state; or\n g. An individual other than a certified public accountant or public\naccountant, or an entity not required to register under paragraph a of\nsubdivision three of section seventy-four hundred eight of this article,\nfrom offering to perform or performing the types of services set forth\nin subdivision three of section seventy-four hundred one of this article\nor preparing financial statements in accordance with subdivision five of\nsection seventy-four hundred eight of this article.\n