36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
180 words·~1 min read·
/sd/title-36/chapter-36-20/36-20b-57A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No person or firm, not holding a valid certificate, permit, or registration issued under this chapter, may assume or use the title, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant, or any other title or designation likely to be confused with the titles, certified public accountant or public accountant, or use any of the abbreviations CA, LA, RA, AA, or similar abbreviation likely to be confused with the abbreviations, CPA or PA.
However, the provisions of this section do not apply to any individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 or to any firm which is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3 . The title, Enrolled Agent or EA may only be used by individuals so designated by the Internal Revenue Service.
No nonlicensee, except an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 , may use language in any statement relating to the financial affairs of a person or entity which is conventionally used by licensees in reports on financial statements.