North Carolina General Statutes 93-6. Practice as accountants permitted; use of misleading titles prohibited
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Terms Used In North Carolina General Statutes 93-6
- 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
- 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 person to engage in the public practice of accountancy in this State who is not a holder of a certificate as a certified public accountant issued by the Board, unless such person uses the term “accountant” and only the term “accountant” in connection with his name on all reports, letters of transmittal, or advice, and on all stationery and documents used in connection with his services as an accountant, and refrains from the use in any manner of any other title or designation in such practice. (1925, c. 261, ss. 6, 8; 1951, c. 844, s. 2; 1993, c. 518, s. 4.)