§ 7400 Introduction
§ 7401 Definition of Practice of Public Accountancy
§ 7401-A Definitions
§ 7402 Practice of Public Accountancy and Use of Title “certified Public Accountant” or “public Accountant”
§ 7403 State Board for Public Accountancy
§ 7404 Requirements for a License as a Certified Public Accountant
§ 7405 Requirements for a License as a Public Accountant
§ 7406 Limited Permits and Practice Privilege
§ 7407 Exempt Persons
§ 7408 Special Provisions
§ 7409 Mandatory Continuing Education
§ 7410 Mandatory Peer Review

Terms Used In New York Laws > Education > Title 8 > Article 149 - Public Accountancy

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Attest: means providing the following public accountancy services which all require the independence of licensees:

    a. See

  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • brand: shall mean a term, name, design, or trademark used in connection with one or several grades of commercial fertilizer. See N.Y. Agriculture and Markets Law 143
  • commercial fertilizer: shall mean any substances containing one or more recognized plant nutrients which is used for its plant nutrient content, and which is designed for use or claimed to have value in promoting plant growth, except unmanipulated animal and vegetable manures, agricultural liming material, wood ashes, gypsum and other products exempted by regulation of the commissioner. See N.Y. Agriculture and Markets Law 143
  • commissioner: means the commissioner of agriculture and markets. See N.Y. Agriculture and Markets Law 143
  • Compilation: means providing a service that presents, in the form of financial statements, information that is the representation of the management or owners of the client without undertaking to express any assurance of the accuracy of the information in the statements, to be performed in accordance with standards, developed by a federal governmental agency, commission or board or a recognized international or national professional accountancy organization, that are acceptable to the department in accordance with the commissioner's regulations. See
  • county: shall mean any county in this state, except a county wholly within a city. See N.Y. Tax Law 1215
  • CPA: means any person who has received a license from the department or any other state as a certified public accountant for the practice of public accountancy. See
  • distribute: means to offer for sale, sell, barter, exchange or otherwise supply commercial fertilizers. See N.Y. Agriculture and Markets Law 143
  • distributor: means any person who distributes and includes, but is not limited to, manufacturing plants, blending plants and bulk storage facilities. See N.Y. Agriculture and Markets Law 143
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Firm: means a domestic or foreign entity organized as a sole proprietorship, a professional service corporation, a partnership, a professional service limited liability company, a foreign professional service limited liability company, a registered limited liability partnership, a foreign registered limited liability partnership, or any other form of organization that is established for the business purpose of lawfully engaging in the practice of public accountancy. See
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • grade: shall mean the percentages of total nitrogen, available phosphoric acid and soluble potash stated in the order and form required in the guaranteed analysis. See N.Y. Agriculture and Markets Law 143
  • guaranteed analysis: shall mean a statement of the minimum percentage of plant nutrients claimed expressed in the order and form provided in section one hundred forty-four hereof. See N.Y. Agriculture and Markets Law 143
  • label: means the display of all written, printed or graphic matter upon the immediate container or statement accompanying a commercial fertilizer. See N.Y. Agriculture and Markets Law 143
  • labelling: means all written, printed or graphic matter, upon or accompanying any commercial fertilizer, or advertisements, brochures, posters, television and radio announcements used in promoting the sale of such commercial fertilizers. See N.Y. Agriculture and Markets Law 143
  • licensee: shall mean a person whose license, pursuant to section one hundred forty-six hereof, has been issued by the commissioner and is still in effect. See N.Y. Agriculture and Markets Law 143
  • Oversight: Committee review of the activities of a Federal agency or program.
  • percentage: means the percentage by weight. See N.Y. Agriculture and Markets Law 143
  • person: includes individual, partnership, association, firm or corporation. See N.Y. Agriculture and Markets Law 143
  • Personal property: All property that is not real property.
  • population: shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census. See N.Y. Tax Law 1215
  • Principal place of business: means the office location designated by the licensee from which the person directs, controls, and coordinates his or her professional services. See
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See
  • ton: means a net weight of two thousand pounds avoirdupois. See N.Y. Agriculture and Markets Law 143