New York State Society Of Cpas Chapter Andbook - Nysscpa
NEW YORK STATE SOCIETY OF CPASCHAPTER HANDBOOK 2010 New York State Society of Certified Public Accountants
Table of ContentsIntroduction . 42009 Strategic Plan .5Chapter Information . 20Chapters and Founding Dates . 21Chapter Demographics . 22Chapter Past Presidents . 23How the NYSSCPA Can Help . 49(NYSSCPA Information)NYSSCPA Staff Directory . 50NYSSCPA Chapter Presidents . 52NYSSCPA Publications . 55Chapter Public Relations . 58Excellence in Accounting Scholarship Program . 63Chapter Operation & Focus . 66Calendar of a Typical Chapter Year .67Frequently Asked Questions . 70Duties and Responsibilities of Chapter Officers .72Duties and Responsibilities of Chapter Committees 73Guidelines for Committee Chairpersons . 78Member Recruitment . 80Summary of Chapter Financial Policy 81Best Practices . 83Student Outreach. 84COAP at a Glance . 87Young CPAs Committee . 88Sponsorship . 90Event & CPE Management .92Event Management . 93FAE Conference Schedule . 94Chapter Conference Schedule . 96Event Planner .97Helpful Reminders on How to Market Your Chapter Programs. 98Frequently Asked Questions: CPE . 99Quality – Control Standards for CPE . 106Procedures for Scheduling and Administering Programs . 114Statewide List of Chapter CPE Programs (2008–2010) . 122
Table of Contents(Continued)Appendix .123Chapter Bylaws. 124NYSED CPE Regulations . 134Sales –Tax – Exemption . 166Confidentiality Agreement . 167Chapter Meal Reimbursement Policy . 169Contract Review Policy . 170CPE Forms . 171Credit Card Authorization Form . 180
INTRODUCTIONThis 2010 Chapter Operations Manual has been prepared to explain theorganization, functions, and operations of the chapters of the New York StateSociety of Certified Public Accountants. It is intended to show the relationshipbetween the Society and its 15 chapters, and how they work together as an integralunit.The Board of Directors, after consultation with statewide committee and chapterleadership, adopted a Strategic Plan in 2008. The plan, which was reviewed andamended on December 18, 2008 by the Board of Directors, is included in thisintroduction because it relates so directly to the operations of the organization.Equally as important, the handbook includes several “How To” pieces, since theNYSSCPA is very aware that members who serve as chapter officers, members ofthe Executive Committee, committee chairs, and committee members arevolunteers. We salute your dedication to the profession and the success of thechapter.This book is formatted to ensure that it meets the goal of being a useful andrelevant guide for all of our NYSSCPA chapter volunteers. There are sections thatprovide examples of excellent programs created by chapter volunteers.Sharing success is a key to success! Frequently Asked Questions (FAQs) providedirect and simple answers to some common questions. The binder format willenable NYSSCPA staff to provide updates and additions as needed.As always, your evaluation and comments about everything in this bookwould be greatly valued.The chapters have evolved out of the need to carry out the goals and objectives ofthe Society throughout the different regions of the state. Their activities andcontributions help to maintain the integrity of the profession.
CORE PURPOSETo provide leadership and value to our members, the CPA profession and thepublicCORE VALUES Integrity and objectivity Commitment to the ethical and practice standards of our profession Member responsive and directed – resource to members Life‐long learning – promotion of professional competence Sense of community and sharing of information with colleagues Recognition of our commitment to serve the publicGOALS1. ADVOCACYTo promote the professional interests of our members in conjunction with theinterests of the CPA profession and the public2. PROFESSIONAL COMPETENCYTo provide NYSSCPA members access to resources in order to realize their fullpotential as competent, educated, ethical, and trusted professionals3. PUBLIC TRUSTTo maintain high professional standards and be a beacon of public trust4. RECOGNITION AND VISIBILITYTo promote the value and contribution of CPAs5. RECRUITMENT AND RETENTIONTo attract to and retain highly competent individuals in the profession andNYSSCPA
OBJECTIVE & STRATEGIES1. ADVOCACYTo promote the professional interests of our members in conjunction withthe interests of the CPA profession and the public1.1 To position NYSSCPA as a prominent and respected leader on nationalaccounting, tax, and financial issues1.1.11.1.21.1.31.1.41.1.5To prepare comment letters on significant legislative, standards setting,and regulatory actionsTo communicate with regulatory groupsTo influence tax reform on the federal levelTo advocate for the adoption of Regents Rules to facilitate inter‐statepractice by out‐of‐state CPAs, in conformity with parametersestablished for practice mobility in the recently amended accountancylawTo improve grassroots outreach to lawmakers through variouscampaigns1.2 To position NYSSCPA as a prominent and respected leader on stateaccounting, tax, and financial issues1.2.1To advocate for the adoption of Regents Rules to describe “the use ofprofessional skills and competencies of the licensed accountant” inaccounting, tax, management advisory, and financial advisory services,and such term as used in the definition of practice of publicaccountancy in the recently amended accountancy law, and toimplement the Regents’ regulatory oversight of the full range ofprofessional services by CPAs1.2.2To advocate for the adoption of regulations by the Commissioner ofEducation to implement the mandatory quality review programestablished by the recently amended accountancy law in relation toattest services by CPA firms, except for sole proprietorships and firmswith two or fewer accounting professionals1.2.3To advocate for the adoption of regulations by the Commissioner ofEducation to implement the extension of continuing professionaleducation requirements to all New York State licensed CPAs (i.e., CPAsin public practice, industry, government, and academia), as required bythe recently amended accountancy law
1.2.4To advocate for the adoption of regulations by the Commissioner ofEducation to implement the new statutory requirements for triennialregistration of all CPA firms that perform attest and/or compilationservices, and services incidental thereto1.2.5To advocate for the adoption of regulations by the Board of Regents toimplement the requirements of the recently amended accountancy lawthat all CPA firms that perform attest services for New York Stategovernmental entities or other governmental entities performing agovernmental or proprietary function for the State or any municipalitythereof, or any firm that performs attest services required by New YorkState law, must undergo an external peer review in accordance with thegovernment auditing standards of the Comptroller General of theUnited States1.2.6To advocate for an expansion of qualifying experience for CPA licensureto include the professional services within the expanded scope ofpractice of the CPA profession1.2.7To mobilize NYSSCPA members and serve as advocates for the Societyand the CPA profession on important topics1.2.8To influence activities within the State capitol1.2.9To communicate with regulatory groups1.2.10 To build relationships with legislators1.2.11To improve grassroots outreach to lawmakers through variouscampaigns1.2.12 To influence tax reform at the state level1.3 To increase the Society’s responsiveness to key financial and economic events1.3.1To prepare white papers and comment letters on significant issues1.3.2 To focus The CPA Journal on significant issues1.3.3 To hold conferences on significant issues1.3.4 To position the Society as a thought‐leader on relevant issues
2. PROFESSIONAL COMPETENCYTo provide NYSSCPA members access to resources in order to realize theirfull potential as competent, educated, ethical, and trusted professionals2.1 To position FAE as the premier professional education resource for CPAs oraccounting professionals in New York State2.1.1To provide high quality educational opportunities for all Societymembers and other related financial professionals2.1.1.12.1.1.22.1.1.32.1.2To continue to provide traditional seminars, conferences, andother group study sessions while beginning to expand in‐firm,“online,” and other “distance learning” forms of deliveryTo continue to develop significant seminar content to avoidreliance on more costly vendor‐created programmingTo improve the efficiency and technological capabilities ofproduction and operations equipment and procedures in orderto improve the quality and speed of producing Society and FAEmaterialsTo cover all emerging professional topics, as well as updates andreviews of existing technical subjectsTo match programs (i.e., conferences and seminars) toemerging developments to keep CPAs aware and technicallycompetent to provide the highest levels of professional serviceregardless of the type of their practice or employment (i.e.,public accounting, corporate industry, government oreducation)2.1.2.2 To target programs toward various levels of knowledge toprovide the most valuable educational experience2.1.2.12.1.3To call upon improved information management system technology inorder to maximize the effectiveness of program promotion to Societymembers and other education customers2.1.3.1To fully utilize Web 2.0 technology and programs such as MSLive Meeting 2007 with 360‐degree video in order to increasethe efficiency of networking people and information together2.1.3.2 To increase efficiency and streamline costs by better targetingSociety members’ interests and educational needs
2.2 To provide a forum for intellectual exchange through all statewide committeeswhere CPAs can learn from one .92.2.10To maintain an accounting and auditing division with statewidecommittees that provide conferences, journal articles, and regulatorycomments, and hold thought‐expanding discussionsTo maintain a consulting services division with statewide committeesthat provide conferences, journal articles, and regulatory comments,and hold thought‐expanding discussionsTo maintain an industry division with statewide committees thatprovide conferences, journal articles, and regulatory comments, andhold thought‐expanding discussionsTo maintain a practice management division with statewidecommittees that provide conferences, journal articles, and regulatorycomments, and hold thought‐expanding discussionsTo maintain a public sector division with statewide committees thatprovide conferences, journal articles, and regulatory comments, andhold thought‐expanding discussionsTo maintain a tax division with statewide committees that provideconferences, journal articles, and regulatory comments, and holdthought‐expanding discussionsTo maintain an operations division with statewide committees thatprovide conferences, journal articles, and regulatory comments, andhold thought‐expanding discussionsTo empower statewide committee collaboration by actively utilizingWeb 2.0 and technology such as MS Live Meeting 2007 with 360‐degree video in order to increase the efficiency of networking peopleand information togetherTo expand certain statewide committees where there exists a need anddemand as driven by Society members and current market conditionsTo create new statewide committees where there exists a need anddemand as driven by Society members and current market conditions2.3 To maintain a community where CPAs can meet to network and learn fromeach other2.3.12.3.2To maintain the Adirondack Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Buffalo Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPE
.122.3.132.3.142.3.152.3.16To maintain the Manhattan/Bronx Chapter where Society memberscan hold chapter committee meetings/conferences and social events,reach out to high school and college students, and provide CPETo maintain the Mid Hudson Chapter where Society members canhold chapter committee meetings/conferences and social events, reachout to high school and college students, and provide CPETo maintain the Nassau Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Northeast Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Queens/Brooklyn Chapter where Society memberscan hold chapter committee meetings/conferences and social events,reach out to high school and college students, and provide CPETo maintain the Staten Island Chapter where Society members canhold chapter committee meetings/conferences and social events, reachout to high school and college students, and provide CPETo maintain the Rochester Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Rockland Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Southern Tier Chapter where Society members canhold chapter committee meetings/conferences and social events, reachout to high school and college students, and provide CPETo maintain the Suffolk Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Syracuse Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Utica Chapter where Society members can holdchapter committee meetings/conferences and social events, reach outto high school and college students, and provide CPETo maintain the Westchester Chapter where Society members canhold chapter committee meetings/conferences and social events, reachout to high school and college students, and provide CPETo empower chapter collaboration by actively utilizing Web 2.0technology including MS Live Meeting 2007 with 360‐degree video inorder to increase the efficiency of networking people and informationtogether
2.4 To maintain The CPA Journal as a thought leader on a national level2.4.1To further the education and professional competence of CPAs in allareas of practice relevant to the CPA profession2.4.1.1 To publish manuscripts from practitioners and academics ontopics of interest, including technical issues, policy analysis,and informed commentary2.4.1.2 To publish interviews with regulators, legislators, and otherhigh‐profile individuals who have significant influence onmatters related to the CPA profession2.4.2To serve as a link among academics, practitioners, and regulators forthe national and global accounting community2.4.2.1 To provide a balance of theory and application2.4.2.2 To present and highlight The CPA Journal at various academicand professional conferences2.4.2.3 To work with NYSSCPA statewide committee members andother professionals to develop topics for publication in TheCPA Journal2.5 To provide other value‐added services in the area of professional competencythat are not readily covered by FAE, statewide committees, chapters, and TheCPA Journal2.5.12.5.22.5.32.5.42.5.5To provide resource pages on the NYSSCPA website targeted toemerging topicsTo provide “FYI Updates” and CPAs in Industry NewsletterTo provide technical assistance through hotlines, networking, andinformational servicesTo provide resources to Society members that reflect the changingeconomic, social, regulatory, and political environment in relation tothe CPA professionTo improve awareness of the legal issues affecting CPAs
3. PUBLIC TRUSTTo maintain high professional standards and be a beacon of public trust3.1 To operate and enhance an ethics program to protect the public and maintainpublic confidence in the CPA profession3.1.13.1.23.1.3To continually develop and promote high ethical standards for Societymembers, as set forth in the Society’s Code of Professional ConductTo operate a fair and effective ethics enforcement program toinvestigate complaints of unprofessional conduct and to, whennecessary, discipline Society members who fail to comply with theCode of Professional Conduct and professional standardsTo educate and provide guidance to Society members on ethicalconduct and professional competence3.2 To upgrade and maintain a peer review program to help ensure assuranceservice quality to protect the public3.2.13.2.23.2.33.2.4To operate and implement a fair and effective peer review program inNew York State, as established by the Peer Review Board of theAmerican Institute of Certified Public Accountants, evaluate theresults of peer reviews conducted on program members in New YorkState (AICPA), determine the need for follow‐up remedial orcorrective actions, if any, and monitor such follow‐up actionsTo expand peer reviewer workshops designed to increase the skill levelof reviewersTo provide additional communication materials and a FAE‐developedcourse on the new peer review standards that go into effect January2009To continue to raise the bar on the AICPA requirements for verifyingpeer reviewer experience and education3.3 To maintain a communications outreach program3.3.13.3.23.3.3To address issues affecting the CPA profession and the public interestmonthly in the Publisher’s Column and the Editor‐in‐Chief’s Editorialof The CPA JournalTo serve as a venue for CPAs to voice their opinions in the Letters tothe Editor section of The CPA Journal and The Trusted ProfessionalTo respond to current and emerging issues that impact the CPA astrusted advisor
3.4 To continuously improve the governance of the Society to maintain its role asa model professional society and a deserving repository for the trust of theCPA profession and the public3.4.13.4.23.4.33.4.43.4.5To improve the ability of the Board to govern the SocietyTo maintain and enforce Society’s Board‐approved policy structureTo maintain an appropriate Board/Staff balanceTo assess and (where appropriate) insure against risks affecting theSocietyTo develop improved governance skills among the Society’s broaderleadership
4. RECOGNITION AND VISIBILITYTo promote the value and contribution of CPAs4.1 To build an awareness of the role of CPAs for various constituencies4.1.14.1.24.1.34.1.44.1.5To prepare collateral materials highlighting CPAs and theireducational credentials, ethical standards, and career opportunitiesTo focus The CPA Journal on the role of CPAsTo conduct conferences highlighting the role of CPAsTo foster relations between CPAs and other professionalsTo create a campaign highlighting the elements of a quality audit4.2 To promote the image of CPAs with the public‐at‐large4.2.14.2.24.2.34.2.4To connect the Society membership to the mediaTo establish CPAs with a pro bono presence in the larger communityTo establish CPAs as resources on financial topicsTo develop and air public service announcements4.3 To increase the Society’s visibility and credibility with the media4.3.14.3.24.3.34.3.44.3.54.3.64.3.74.3.8To build relationships with journalistsTo conduct editorial board meetingsTo connect the Society membership to business and civic groupsTo respond to press issues that reference the CPA professionTo draft columns espousing the Society’s position on issues thatimpact the CPA profession as a wholeTo develop media opportunities to coincide with legislative initiativesTo provide CPAs to interpret and comment on financial issues for thepress and other interested partiesTo develop op‐eds on emerging and current topics4.4 To maintain The Trusted Professional as the public, unified voice of all NewYork State CPAs4.4.14.4.24.4.3To provide a forum for the leadership to present its issues andactivities to the Society membership and other subscribersTo provide a forum for committees and chapters to present theirissues and activitiesTo keep the Society members and other subscribers informed aboutlegislative and regulatory issues that impact the CPA license
4.4.4To articulate positions to legislators, regulators, and other targetedpublics4.5 To maintain The CPA Journal as a prestigious and respected professionaljournal4.5.14.5.24.5.34.5.44.5.5To provide a vehicle for more Society members to be recognized asthought leadersTo provide a forum to engage prominent names in the CPA professionand its relevant audiencesTo provide the public with both sides of controversial issuesTo present forums for dialogue both within the pages and atprofessionally focused special eventsTo expand The CPA Journal’s recognition beyond New York State4.6 To make the NYSSCPA website the most valued source for local, state,national, and international news affecting the CPA profession4.6.14.6.24.6.3To enhance and maintain web technologies, especially with respect todelivery of printed materials online and providing the ability to allowthe Society membership to interact with each other and staff on theissues of the CPA professionTo increase the visibility of New York CPAs’ contributions beyond theborders of New York StateTo be an interactive information source for all CPAs 24 hours a day4.7 To prepare comment letters on significant legislative, standards setting, andregulatory actions4.7.14.7.2To use these positions as opportunities for publicity and exposure forthe CPA profession and the Society’s viewpointTo establish the Society as a respected thought leader
5. RECRUITMENT AND RETENTIONTo attract to and retain highly competent individuals in the profession andNYSSCPA5.1 To attract and encourage every CPA, CPA candidate, and CPA firm employeeto become a Society member5.1.15.1.25.1.35.1.45.1.55.1.65.1.75.1.8To partner with CPA firms and organize in‐office information sessionsto educate CPAs, CPA candidates, and CPA firm employees aboutSociety membership benefitsTo organize Society membership information sessions at corporations,government entities, and non‐profit organizationsTo contact all recently New York State licensed CPAsTo systematically contact every non‐member CPA and eligiblepotential Society member who registered for FAE programsTo reach out to non‐members by highlighting the advantages ofSociety membershipTo develop a 100% CPA firm membership program to encourage totalparticipation of CPA firm employeesTo develop resources and programs to help CPA firms guide theiremployees who are CPA candidates to complete the CPA certificationprocessTo partner with statewide committee and chapter leadership onvarious recruitment efforts for Society membership5.2 To reach out to college students to encourage them to pursue accounting as aprofession5.2.15.2.25.2.35.2.45.2.5To form liaisons with accounting clubs at various accrediteduniversities in New York StateTo have an NYSSCPA ambassador at the accounting department ofevery New York State accredited universityTo award a scholarship for every accredited university program in NewYork StateTo establish in each chapter an educational committee to organizeevents for college students and CPA candidatesTo represent the CPA profession and the Society at college career fairs5.3 To reach out to high school students to encourage them to pursue accountingas a profession
05.3.115.3.125.3.135.3.145.3.155.3.16To expand and maintain the One‐to‐One Program to encourage CPAsto speak at high school career daysTo maintain and promote the NYSSCPA High School Accounting ClubTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Buffalo ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Manhattan/Bronx ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Mid Husdon ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Nassau and Suffolk ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Northeast ChapterTo maintain successful and vibrant Career Opportunities in theAccounting Profession programs in the Queens and Brooklyn ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Rochester ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Syracuse ChapterTo maintain a successful and vibrant Career Opportunities in theAccounting Profession program in the Westchester ChapterTo establish a Career Opportunities in the Accounting Professionprogram in the Adirondack ChapterTo establish a Career Opportunities in the Accounting Professionprogram in the Rockland ChapterTo establish a Career Opportunities in the Accounting Professionprogram in the Southern Tier ChapterTo establish a Career Opportunities in the Accounting Professionprogram in the Staten Island ChapterTo establish a Career Opportunities in the Accounting Professionprogram in the Utica Chapter5.4 To actively engage Society members, non‐members, and the CPA professionon behalf of the Society’s chapters5.4.15.4.25.4.35.4.45.4.5To reach out to new Society members and invite them to participate inevents sponsored by their chapterTo continually highlight chapter events and place Society membershipadvertisements in The Trusted Professional and on the Society websiteTo create a Society membership campaign to highlight chapteractivities to non‐membersTo provide CPE sessions at chapter eventsTo invite all new Society members to chapter events at no charge
5.4.6To empower chapter recruitment and retention efforts by activelyutilizing interactive Web 2.0 technology and MS Live Meeting 2007with 360‐degree video in order to connect Society members and non‐members to each other while also providing increased visibility to thelarger community5.5 To increase the recruiting effort for the Society’s statewide committees5.5.15.5.25.5.35.5.45.5.55.5.6To reach out to new Society members and invite them to join certaincommittees in which they have indicated an interest during theregistration processTo continually highlight committee events and place Societymembership advertisements in The Trusted Professional and on theSociety websiteTo hold and promote annual statewide co
2.3 To maintain a community where CPAs can meet to network and learn from each other 2.3.1 To maintain the Adirondack Chapter where Society members can hold chapter committee meetings/conferences and social events, reach out to high school and college students, and provide CPE
New York Buffalo 14210 New York Buffalo 14211 New York Buffalo 14212 New York Buffalo 14215 New York Buffalo 14217 New York Buffalo 14218 New York Buffalo 14222 New York Buffalo 14227 New York Burlington Flats 13315 New York Calcium 13616 New York Canajoharie 13317 New York Canaseraga 14822 New York Candor 13743 New York Cape Vincent 13618 New York Carthage 13619 New York Castleton 12033 New .
N Earth Science Reference Tables — 2001 Edition 3 Generalized Bedrock Geology of New York State modified from GEOLOGICAL SURVEY NEW YORK STATE MUSEUM 1989 N i a g a r R i v e r GEOLOGICAL PERIODS AND ERAS IN NEW YORK CRETACEOUS, TERTIARY, PLEISTOCENE (Epoch) weakly consolidated to unconsolidated gravels, sands, and clays File Size: 960KBPage Count: 15Explore furtherEarth Science Reference Tables (ESRT) New York State .www.nysmigrant.orgNew York State Science Reference Tables (Refrence Tables)newyorkscienceteacher.comEarth Science - New York Regents January 2006 Exam .www.syvum.comEarth Science - New York Regents January 2006 Exam .www.syvum.comEarth Science Textbook Chapter PDFs - Boiling Springs High .smsdhs.ss13.sharpschool.comRecommended to you b
relation to persons joining the New York state and local retirement system, the New York state teachers’ retirement system, the New York city employees’ retirement system, the New York city teachers’ retirement system, the New York city board of education retirement system, the New York city police pension fund, or the New York
3-5 New York State Project Risk Management Worksheet 150 3-6 New York State Project Change Request 158 3-7 New York State Organizational Change Management Plan 168 3-8 New York State Project Team Training Plan 174 3-9 New York State Project Implementation and Trans
CITY OF NEW YORK, BRONX, KINGS, NEW YORK, QUEENS, AND RICHMOND COUNTIES, NEW YORK 1.0 INTRODUCTION 1.1 Purpose of Study This Flood Insurance Study (FIS) revises and updates a previous FIS/Flood Insurance Rate Map (FIRM) for the City of New York, which incorporates all of Bronx, Kings, New York, Queens, and Richmond counties, New York, this alsoFile Size: 1MB
Garden Lofts Hoboken,New York Soho Mews 311 West Broadway, New York 8 Union Square South, New York 129 Lafayette St., New York The Orion Building 350 West 42nd St., New York Altair 20 15 West 20th St., New York Altair 18 32 West 18th St., New York The Barbizon 63rd St. & Lexington Ave., New York T
New York 65024 : Active . 648 : 108 . 0 : 4 . 19 : 1 . 0 : 324 . 1,104 New York New York 65024 Inactive 27 8 0 0 0 0 0 12 47 New York New York 65024 Total 675 116 0 4 19 1 0 336 1,151 New York : New York 65025 . Active
18/10 Stainless Steel New York-00 5 pc. placesetting (marked u) New York-01 Dinner Knife u 24 cm New York-02 Dinner Fork u 20.5 cm New York-03 Salad Fork u 18.8 cm New York-04 Soup Spoon (oval bowl) u 18.8 cm New York-05 Teaspoon u 15.5 cm New York-06 Cream Soup Spoon (round bowl) 17.5 cm New York-07 Demitasse Spoon 11 cm
