Section 7401. Definition of practice of public accountancy

The practice of
  the profession of public accountancy is defined as:
    1.  offering  to  perform  or  performing  attest  and/or  compilation
  services,  as  defined  in  section  seventy-four  hundred one-a of this
  article;
    2. incident to the services  described  in  subdivision  one  of  this
  section,  offering  to  perform  or performing professional services for
  clients, in any or all matters relating to accounting  concepts  and  to
  the  recording,  presentation, or certification of financial information
  or data; or
    3. offering to perform or performing, for other persons  one  or  more
  types of the following services including but not limited to accounting,
  management  advisory,  financial advisory, and tax exclusive of services
  within subdivisions one and two of this section, involving  the  use  of
  professional  skills  or  competencies  of  the  licensed  accountant as
  described in the rules of the board of regents,  including  professional
  services  rendered  to  one's  employer  not  required to register under
  section seventy-four hundred eight of  this  article,  in  any  and  all
  matters related to accounting concepts and to the recording of financial
  data  or  information  or  the  preparation or presentation of financial
  statements.