North Carolina General Statutes 93-8. Public practice of accounting by corporations prohibited
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Terms Used In North Carolina General Statutes 93-8
- 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
- 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 certified public accountant to engage in the public practice of accountancy in this State through any corporate form, except as provided in General Statutes Chapter 55B. (1925, c. 261, s. 6; 1951, c. 844, s. 3; 1969, c. 718, s. 17; 1983, c. 185, s. 3.)