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Bill > A01938


NY A01938

NY A01938
Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs.


summary

Introduced
01/13/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs.

AI Summary

This bill requires that a majority of the ownership, in terms of financial interests and voting rights, of professional service corporations, limited liability partnerships, and limited liability companies formed to practice public accountancy must belong to individuals licensed to practice public accountancy in some state. It also requires that all shareholders, partners, or members of such firms whose principal place of business is in New York and who practice public accountancy in the state must hold a valid New York license. The bill allows for non-licensee owners of these firms, but such owners must actively participate in the firm's business, and the firm's name cannot include certain terms like "certified public accountant" if it has non-licensee owners. The bill also establishes a triennial fee for non-licensee owners of New York-registered public accountancy firms.

Committee Categories

Education

Sponsors (77)

Maritza Davila (D)* Joe Giglio (R)* Andy Goodell (R)* Melissa Miller (R)* Crystal Peoples-Stokes (D)* Fred Thiele (D)* Peter Abbate (D),  Khaleel Anderson (D),  Brian Barnwell (D),  Didi Barrett (D),  Charles Barron (D),  Michael Benedetto (D),  Rodneyse Bichotte Hermelyn (D),  Ed Braunstein (D),  Harry Bronson (D),  Kenny Burgos (D),  Marianne Buttenschon (D),  Kevin Cahill (D),  Robert Carroll (D),  William Colton (D),  Vivian Cook (D),  Michael Cusick (D),  Steven Cymbrowitz (D),  Taylor Darling (D),  Carmen De La Rosa (D),  Inez Dickens (D),  Erik Dilan (D),  Jeffrey Dinowitz (D),  Steven Englebright (D),  Patricia Fahy (D),  Charles Fall (D),  Nathalia Ferna´ndez (D),  Sandy Galef (D),  Richard Gottfried (D),  Judy Griffin (D),  Aileen Gunther (D),  Andrew Hevesi (D),  Pamela Hunter (D),  Alicia Hyndman (D),  Kimberly Jean-Pierre (D),  Billy Jones (D),  Latoya Joyner (D),  Charles Lavine (D),  Jen Lunsford (D),  Donna Lupardo (D),  Bill Magnarelli (D),  Karen McMahon (D),  Angelo Morinello (R),  Yuh-Line Niou (D),  Amy Paulin (D),  N. Nick Perry (D),  Stacey Pheffer Amato (D),  Victor Pichardo (D),  Gary Pretlow (D),  Dan Quart (D),  Phil Ramos (D),  Karines Reyes (D),  Diana Richardson (D),  José Rivera (D),  Robert Rodriguez (D),  Linda Rosenthal (D),  Nily Rozic (D),  Angelo Santabarbara (D),  Nader Sayegh (D),  Rebecca Seawright (D),  Michaelle Solages (D),  Steve Stern (D),  Al Stirpe (D),  Al Taylor (D),  Clyde Vanel (D),  Mark Walczyk (R),  Latrice Walker (D),  Monica Wallace (D),  David Weprin (D),  Carrie Woerner (D),  Ken Zebrowski (D),  Stefani Zinerman (D), 

Last Action

referred to higher education (on 01/05/2022)

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