The public interest requires:

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(1) The promotion of reliable information used for guidance in financial transactions and accounting for, or assessing the financial status or performance of, commercial, noncommercial and governmental enterprises;

(2) That persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information demonstrate their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications not be permitted to hold themselves out as having special competence or to offer such assurance; and

(3) That the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work and that the use of titles relating to the practice of public accountancy that have the capacity or tendency to mislead or deceive the public as to the status or competence of the persons using the titles be prohibited. [1999 c.322 § 1; 2015 c.451 § 20]

[Amended by 1975 c.440 § 3; 1985 c.605 § 1; 1993 c.431 § 2; repealed by 1999 c.322 § 44]

[Amended by 1975 c.440 § 4; 1981 c.89 § 3; 1985 c.605 § 2; 1993 c.431 § 3; repealed by 1999 c.322 § 44]

(Authority to Practice Public Accountancy)