§ 7401. Definition of practice of public accountancy. The practice of\nthe profession of public accountancy is defined as:\n 1. offering to perform or performing attest and/or compilation\nservices, as defined in section seventy-four hundred one-a of this\narticle;\n 2. incident to the services described in subdivision one of this\nsection, offering to perform or performing professional services for\nclients, in any or all matters relating to accounting concepts and to\nthe recording, presentation, or certification of financial information\nor data; or\n 3. offering to perform or performing, for other persons one or more\ntypes of the following services including but not limited to accounting,\nmanagement advisory, financial advisory, and tax exclusive of services\nwithin subdivisions one and two of this section, involving the use of\nprofessional skills or competencies of the licensed accountant as\ndescribed in the rules of the board of regents, including professional\nservices rendered to one's employer not required to register under\nsection seventy-four hundred eight of this article, in any and all\nmatters related to accounting concepts and to the recording of financial\ndata or information or the preparation or presentation of financial\nstatements.\n
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