Section IX
Registered Professional Limited Liability Partnerships (LLP)

This business entity, unless it practices public accountancy, requires only filing with the Department of State and providing the State Education Department with a certified copy of that filing. However, LLPs must comply with State Education Department requirements. Listed below are the basic requirements.

  1. The proposed name of the partnership appropriately describes the profession or professions practiced and the services to be provided and is not false, fraudulent, deceptive or misleading.

  2. If the proposed name of the partnership includes a reference to a specialized area of professional practice, satisfactory evidence is submitted substantiating the authority to use such specialty designation.

  3. The name of the partnership may not contain the name of a deceased person unless:

    1. such person's name was part of the partnership name at the time of such person's death or
    2. such person's name was part of an existing partnership and at least two-thirds of such partnerships partners become partners of the limited liability partnership.

    Requests for such exceptions must be accompanied by an affidavit signed by a manager of the registered limited liability partnership and such other documentation as may be required by the Department.

  4. A registered limited liability partnership name shall end with the words "Limited Liability Partnership" or the abbreviation "LLP". The registered limited liability partnership must follow the same guidelines as a professional service corporation for referencing the profession or professions in the title and purpose. There may be multiple professional disciplines practiced by a registered limited liability partnership with the exception of the professions of medicine, dentistry, veterinary medicine, licensed clinical social work, mental health counseling, psychoanalysis, creative arts therapy, or marriage and family therapy.

    The combined design professions licensed pursuant to Article 145, 147 and 148 (engineering, architecture, land surveying and landscape architecture) may also practice multiple professional disciplines in a registered limited liability partnership provided that there is a partner licensed to practice every professional service offered by the limited liability partnership.

  5. For the profession of medicine, licensed physicians may only use the initials "M.D." after their name if they have earned that specific academic degree. See Section III.A.1.e. for more detailed information.)

Other Partnerships Practicing a Licensed Profession

  1. All partnerships practicing Public Accountancy, including LLPs, must, under Section 7408 of Education Law, register with the New York State Board for Public Accountancy. For an application or further information on CPA/PA partnerships, contact the State Board for Public Accountancy at:

    New York State Education Department
    Office of the Professions
    State Board for Public Accountancy
    89 Washington Avenue
    Albany, New York 12234-1000
    Phone: 518-474-3817 ext. 160
    Fax: 518-474-6375
    E-mail: cpabd@mail.nysed.gov

  2. Partnerships other than LLPs or those practicing certified public accountancy are not required to register with the New York State Education Department.
Last Updated: January 18, 2012