As Amended
SEC. 73-33-15. Violations; penalties; exceptions.
(1) It shall be unlawful for any person, except a certified public accountant, who holds a license to practice public accounting issued pursuant to this chapter to:
(a) Issue, sign or permit his name to be associated with any report, transmittal letter or other written communication issued as a result of an examination of financial statements or financial information which contains either an expression of opinion or other attestation as to the fairness, accuracy or reliability of such financial statements;
(b) Offer to perform, or perform, for the public, public accounting, tax consulting or other accounting-related services while holding himself out as a certified public accountant or as a firm of certified public accountants; or
(c) Maintain an office or other facility for the transaction of business as a certified public accountant.
(2) Any person violating subsection (1) of this section shall be guilty of a misdemeanor, and may, upon conviction therefor, be punished by a fine of not less than Five Hundred Dollars ($500.00) nor more than Five Thousand Dollars ($5,000.00), or by imprisonment in the county jail for not less than ten (10) days nor more than six (6) months, or by both such fine and imprisonment in the discretion of the court.
(3) The provisions of paragraph (a) of subsection (1) of this section shall not be construed to apply to an attorney licensed to practice law in this state; to a person for making statements as to his own business; to an officer or salaried employee of a firm, partnership or corporation for making an internal audit, statement or tax return for the same; to a bookkeeper for making an internal audit, statement or tax return for his employer, whose books he regularly keeps for a salary; to a receiver, a trustee or fiduciary as to any statement or tax return with reference to the business or property entrusted to him as such; to any federal, state, county, district or municipal officer as to any audit, statement, or tax return made by him in the discharge of the duties of such office.
SOURCES: Codes, 1930, Sec. 5918; 1942, Sec. 8912; Laws, 1981, ch. 445, Sec. 5; reenacted and amended, 1983, ch. 411 Sec. 9; reenacted and amended, 1991, ch. 306, Sec. 9; 1992, ch. 318 Sec. 1, eff from and after passage (approved April 20, 1992).