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Public Accountancy

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Registration of Partnerships

Two or more certified public accountants or two or more public accountants, or any combination thereof, may form and register a general or limited liability partnership to practice public accountancy provided that at least one partner is licensed and registered to practice in New York State and his license to practice is not currently suspended, annulled, or revoked in any jurisdiction. The partnership must contain at least as many present general partners as the total number of names in the firm name. If the word "Company" or the abbreviation "Co." is used, the number of present general partners must be greater than the number of names in the firm's name. All partners residing or practicing in New York State must be licensed and registered. All partners must be licensed to practice in at least one of the fifty-four US licensing jurisdictions (the fifty states and the District of Columbia, Puerto Rico, Guam, and the US Virgin Islands).

For further information and to request forms needed for filing, please contact the State Board for Public Accountancy.


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http://www.op.nysed.gov/cpaptrshp.htm
Updated: November 21, 2001