New York Laws
Article 149 - Public Accountancy
7402 - Practice of Public Accountancy and Use of Title "Certified Public Accountant" or "Public Accountant".

ยง 7402. Practice of public accountancy and use of title "certified
public accountant" or "public accountant". Only a person licensed or
otherwise authorized to practice under this article shall practice
public accountancy or use the title "certified public accountant" or the
designation CPA or "public accountant" or the designation PA or any
other derivative or designation provided in section seventy-four hundred
eight of this article.