New York Laws
Article 9-B - Use of Names and Symbols
132 - Fictitious Copartnership Names.

§ 132. Fictitious copartnership names. 1. A person who transacts
business, using the name, as a partner, of one not interested with him
as a partner, or using the designation "and company," or "& Co." when no
actual partner is represented thereby is guilty of a misdemeanor. This
section shall not apply to any case, where it is specially prescribed by
statute that a partnership name may be continued in use by a successor,
survivor, or other person.

2. Provided, however, that nothing in this section shall be construed
to prohibit the use of the designation "and associates" or "&
associates" by a professional or professionals who actually practice
such profession with or employ one or more other professionals engaged
in such profession.

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