New York Consolidated Laws, General Business Law - GBS § 132. Fictitious copartnership names

1. A person who transacts business, using the name, as a partner, of one not interested with him as a partner, or using the designation “and company,” or “& Co.” when no actual partner is represented thereby is guilty of a misdemeanor.  This section shall not apply to any case, where it is specially prescribed by statute that a partnership name may be continued in use by a successor, survivor, or other person.

2. Provided, however, that nothing in this section shall be construed to prohibit the use of the designation “and associates” or “& associates” by a professional or professionals who actually practice such profession with or employ one or more other professionals engaged in such profession.