North Carolina General Statutes 93-5. Use of title by corporation
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Terms Used In North Carolina General Statutes 93-5
- 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
- Board: means the Board of Certified Public Accountant Examiners as provided 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
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
It shall be unlawful for any corporation to assume or use the title of certified public accountant, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that such corporation has received a certificate of qualification from the State Board of Certified Public Accountant Examiners admitting it to practice as a certified public accountant. (1925, c. 261, s. 5.)