New York Laws
Article 15 - Professional Service Corporations
1504 - Rendering of Professional Service.

(a) No professional service corporation, including a design
professional service corporation, may render professional services
except through individuals authorized by law to render such professional
services as individuals.
(b) Each final plan and report made or issued by a corporation
practicing one or more of the professions of professional engineering,
architecture, landscape architecture, land surveying or geology shall
bear the name and seal of one or more professional engineers,
architects, landscape architects, land surveyors or professional
geologists, respectively, who are in responsible charge of such plan or
report.
(c) Each report, diagnosis, prognosis, and prescription made or issued
by a corporation practicing medicine, dentistry, podiatry, optometry,
ophthalmic dispensing, veterinary medicine, pharmacy, nursing,
physiotherapy or chiropractic shall bear the signature of one or more
physicians, dentists, podiatrists, optometrists, ophthalmic dispensers,
veterinarians, pharmacists, nurses, physiotherapists, or chiropractors,
respectively, who are in responsible charge of such report, diagnosis,
prognosis, or prescription.
(d) Each record, transcript, report and hearing report prepared by a
corporation practicing certified shorthand reporting shall bear the
signature of one or more certified shorthand reporters who are in
responsible charge of such record, transcript, report, or hearing
report.
(e) Each corporation practicing public accounting or certified public
accounting shall maintain records indicating the identity of each public
accountant or certified public accountant, respectively, who was
responsible for each report or statement which is issued prepared or
examined by such corporation.
(f) Each opinion prepared by a corporation practicing law shall bear
the signature of one or more attorneys and counsellors-at-law who are in
responsible charge of such opinion.
(g) In addition to the requirements in subdivisions (b) through (f),
inclusive, each document prepared by a corporation which under the
rules, regulations, laws or customs of the applicable profession is
required to bear the signature of an individual in responsible charge of
such document, shall be signed by one or more such individuals.