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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) No foreign professional service corporation may render professional services in this state except through individuals authorized by law to render such professional services as individuals in this state.
(b) Each final plan, drawing and report made or issued by a foreign professional service corporation practicing professional engineering, architecture, landscape architecture, geology or land surveying shall bear the name and seal of one or more professional engineers, architects, landscape architects, professional geologists or land surveyors, respectively, who are in responsible charge of such plan or report.
(c) Each report, diagnosis, prognosis, and prescription made or issued by a foreign professional service 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 foreign professional service 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 report and statement prepared by a foreign professional service corporation practicing public accounting or certified public accounting shall bear the signature of one or more public accountants or certified public accountants, respectively, who are in responsible charge of such report or statement.
(f) Each opinion prepared by a foreign professional service 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 paragraphs (b) through (f) inclusive herein, each document prepared by a foreign professional service 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 licensed to practice in this state.
Cite this article: FindLaw.com - New York Consolidated Laws, Business Corporation Law - BSC § 1526. Rendering of professional service - last updated January 01, 2026 | https://codes.findlaw.com/ny/business-corporation-law/bsc-sect-1526/
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