---
type: "Bill"
title: "Relates to certified public accountants"
description: "Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy as a firm are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2023-2024"
identifier: "S 2473"
citation: "New York S 2473 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Toby Ann Stavisky"]
version_count: 2
action_count: 17
vote_count: 4
first_action: "2023-01-20"
last_action: "2023-12-08"
source: "openstates"
source_identifier: "ocd-bill/8ccbc61e-8d58-4815-a10b-f8da8cf8f020"
source_url: "http://www.nysenate.gov/legislation/bills/2023/S2473"
source_hash: "73abe532886fd990b7f87eb705f8454fb7ffd8958652ea17a5b019d6b4a35b7d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 2473 (2023-2024) — Relates to certified public accountants

Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy as a firm are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S2473** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S2473&term=2023&Text=Y)
2. **S2473A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2023/S2473A)

## Votes

- Floor Vote - Version: A — **59–2** (pass) · upper
- Higher Education Vote - Version: A — **11–0** (pass) · upper
- Assembly Vote — **144–0** (pass) · lower
- Finance Vote - Version: A — **22–0** (pass) · upper

## Sponsors

- Toby Ann Stavisky — primary (person)
- Dean Murray — cosponsor (person)
- William Weber — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-20** REFERRED TO HIGHER EDUCATION `referral-committee`
- **2023-01-30** AMEND AND RECOMMIT TO HIGHER EDUCATION `amendment-passage, referral-committee`
- **2023-01-30** PRINT NUMBER 2473A `amendment-passage`
- **2023-02-14** REPORTED AND COMMITTED TO FINANCE `referral-committee`
- **2023-05-16** 1ST REPORT CAL.1022
- **2023-05-17** 2ND REPORT CAL.
- **2023-05-18** ADVANCED TO THIRD READING
- **2023-05-22** PASSED SENATE `passage`
- **2023-05-22** DELIVERED TO ASSEMBLY
- **2023-05-22** REFERRED TO HIGHER EDUCATION `referral-committee`
- **2023-05-30** SUBSTITUTED FOR A4189
- **2023-05-30** ORDERED TO THIRD READING RULES CAL.341
- **2023-05-30** PASSED ASSEMBLY `passage`
- **2023-05-30** RETURNED TO SENATE
- **2023-11-29** DELIVERED TO GOVERNOR `executive-receipt`
- **2023-12-08** SIGNED CHAP.701 `executive-signature`
- **2023-12-08** APPROVAL MEMO.47

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8ccbc61e-8d58-4815-a10b-f8da8cf8f020`. Confidence: reported (aggregated from official New York legislature records).