Sec. 10. (a) “Practice of accountancy” means the performance or the offering to perform by a licensee of a service involving:

(1) the use of accounting or auditing skills, including the issuance of reports on financial statements;

(2) management advisory, financial advisory, or consulting services; or

(3) the preparation of tax returns or the furnishing of advice on tax matters.

     (b) The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:

(1) The selling and installing of data processing or bookkeeping equipment and forms.

(2) The preparation of tax returns.

(3) The performance of bookkeeping.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.13.