§ 7408. Special provisions. 1. Nothing contained in this article shall\nbe deemed to prohibit one or more certified public accountants or one or\nmore public accountants, or any combination thereof, from forming a\nfirm.\n 2. No firm shall use the words "certified public accountant" or\n"certified public accountants" or the letters "CPA" or "CPAs" in\nconnection with its name unless the sole proprietor of such firm or each\npartner of a partnership or limited liability partnership, member of a\nlimited liability company or shareholder of a professional service\ncorporation engaged within the United States in the practice of public\naccountancy is in good standing as a certified public accountant of one\nor more of the states of the United States.\n 3. a. Any firm that is established for the business purpose of\nlawfully engaging in the practice of public accountancy pursuant to\nsubdivisions one and two of section seventy-four hundred one of this\narticle or uses the title "CPA" or "CPA firm" or the title "PA" or "PA\nfirm" must register with the department. A firm of certified public\naccountants or public accountants engaged in the practice of public\naccountancy pursuant to subdivision three of section seventy-four\nhundred one of this article, but not engaged in the practice of public\naccountancy pursuant to subdivisions one and two of section seventy-four\nhundred one of this article, may register with the department under this\nsubdivision. As a condition of registration or renewal, the firm shall\naffirm that it has not violated the provisions of this article, any\nother applicable laws and such other requirements as the department may\nimpose, consistent with this article, except that the provisions of\nsection seventy-four hundred ten of this article shall not apply on\ninitial registration.\n b. A registration shall be issued to a firm upon payment of the fee\nprescribed by the commissioner upon application showing that:\n (1) At least one partner of a partnership or limited liability\npartnership, member of a limited liability company or shareholder of a\nprofessional service corporation or the sole proprietor is licensed or\notherwise authorized to practice under this article and his or her\nlicense to practice is not currently suspended, annulled or revoked in\nany jurisdiction and he or she is regularly engaged in practice on\nbehalf of the firm within the state or, in the case of a firm that holds\na license, registration, or permit as a firm of certified public\naccountants in another state and is required to register in this state,\nan individual with practice privileges under subdivision two of section\nseventy-four hundred six of this article;\n (2) The firm, other than a sole proprietorship, consists of at least\ntwo present partners, members or shareholders;\n (3) The firm, other than a sole proprietorship, contains at least as\nmany present partners, members or shareholders as the total number of\nnames in the firm name, or, where the word "company" or abbreviation\n"co." is used, the number of present partners, members or shareholders\nshall be greater than the number of names in the firm name;\n (4) Such application includes a list of the location of all offices\nwithin this state, including the names of the persons in charge of such\noffices; and\n (5) Such application includes a list of all states in which the firm\nhas applied for or holds registrations, licenses, or permits as a public\naccounting firm and a list of any past denial, revocation, or suspension\nof a license, registration or permit by any other state or jurisdiction\nwithin the last three years.\n c. In addition to authority granted under any other provision of law,\nthe board of regents may revoke such registration or take other action\npursuant to a consent order or surrender of registration in accordance\nwith this title and the rules of the board of regents, in the same\nmanner and to the same extent as is provided with r
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