§ 7401. Definition of practice of public accountancy. The practice of
the profession of public accountancy is defined as:

1. offering to perform or performing attest and/or compilation
services, as defined in section seventy-four hundred one-a of this
article;

2. incident to the services described in subdivision one of this
section, offering to perform or performing professional services for
clients, in any or all matters relating to accounting concepts and to
the recording, presentation, or certification of financial information
or data; or

3. offering to perform or performing, for other persons one or more
types of the following services including but not limited to accounting,
management advisory, financial advisory, and tax exclusive of services
within subdivisions one and two of this section, involving the use of
professional skills or competencies of the licensed accountant as
described in the rules of the board of regents, including professional
services rendered to one's employer not required to register under
section seventy-four hundred eight of this article, in any and all
matters related to accounting concepts and to the recording of financial
data or information or the preparation or presentation of financial
statements.