Famous Accountants is a contemporary art gallery located in Ridgewood, in the New York City borough of Queens, near the border with the Bushwick, Brooklyn. It was founded in October 2009 by artists Kevin Regan and Ellen Letcher, who opened the space to carry on the community spirit of Austin Thomas's closed Pocket Utopia gallery. The gallery is located in the basement of a building on Gates Avenue that was owned for nearly 15 years by performance artist Genesis P-Orridge., and her late partner, Lady Jaye Breyer P-Orridge. Lady Jaye used the same space as her studio for many years, the only remnant being the number 23, used as the title of Famous Accountants' first exhibition, 23, 2009.