N.Y. General Business Law Section 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.

Source: Section 132 — Fictitious copartnership names, https://www.­nysenate.­gov/legislation/laws/GBS/132 (updated Sep. 22, 2014; accessed Feb. 14, 2026).

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Verified:
Feb. 14, 2026

Last modified:
Sep. 22, 2014

§ 132. Fictitious copartnership names's source at nysenate​.gov

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