North Carolina General Statutes 93-3. Unlawful use of title “certified public accountant” by individual
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Terms Used In North Carolina General Statutes 93-3
- accountant: is a person engaged in the public practice of accountancy who is not a certified public accountant as defined in this Chapter. See North Carolina General Statutes 93-1
- certified public accountant: is a person who holds a certificate as a certified public accountant issued under the provisions of this Chapter. See North Carolina General Statutes 93-1
It shall be unlawful for any person who has not received a certificate of qualification or not been granted a practice privilege under N.C. Gen. Stat. § 93-10 admitting the person to practice as a certified public accountant to assume or use such a title, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that the person using same has been admitted to practice as a certified public accountant. (1925, c. 261, s. 3; 2009-347, s. 2.)