Section 7406-A. Non-attest services by out-of-state certified public accountants  


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  • 1. Notwithstanding  any  other  provision  of  law  to  the  contrary,  a  certified public accountant, licensed by another state and
      in good standing, may perform  the  services  described  in  subdivision
      three  of  section  seventy-four hundred one of this article within this
      state, if the certified public accountant:
        a. holds a valid license to practice public accountancy in  the  other
      state; and
        b.  practices  public  accountancy in another state that is his or her
      principal place of business.
        2.  Any  certified  public  accountant  licensed  by   another   state
      performing  services pursuant to subdivision one of this section and any
      firm that employs such  certified  public  accountant  to  provide  such
      services in this state consents to all of the following:
        a.  to  be  subject  to  the  disciplinary  authority  of the board of
      regents;
        b. to comply with this article, the rules of the board of regents  and
      the regulations of the commissioner;
        c.  to  the  appointment  of  the  secretary  of state or other public
      official  acceptable  to  the  department,  in  the   certified   public
      accountant's  state  of licensure or the state in which the firm has its
      principal place of business,  as  the  certified  public  accountant  or
      firm's agent upon whom process may be served in any action or proceeding
      by the department against such certified public accountant or firm; and
        d. that in the event the license from the other state of the certified
      public accountant's principal place of business is no longer valid or in
      good standing, or that the certified public accountant has had any final
      disciplinary action taken against his or her license by the licensing or
      disciplinary  authority  of  any  other state concerning the practice of
      public accountancy, the certified public accountant shall cease offering
      to perform or performing such services in this state individually and on
      behalf of his or her firm.