§ 5-3.1-18 - Exceptions – Acts not prohibited.
SECTION 5-3.1-18
§ 5-3.1-18 Exceptions – Acts notprohibited. – (a) Nothing contained in this chapter shall be construed as prohibiting anyperson not a certified public accountant or public accountant from serving asan employee of or an assistant to a licensee; provided, that the employee orassistant shall not issue any accounting or financial statement or report overhis or her name.
(b) Nothing contained in this chapter shall be construed asprohibiting any person who is the holder of a certificate or permit issued bythis state or any other state which has not been revoked or suspended by theboard or board of accountancy of the other state from assuming or using thedesignation "certified public accountant" or "CPA" or any other title,designation, words, letters, sign, card, or device tending to indicate that theperson is a certified public accountant; provided, that the provisions of thissubsection shall not be construed to authorize the use of those designations inconnection with the practice of public accounting in this state unless theperson using the designations holds a permit to practice issued by the board.
(c) Nothing contained in this chapter or in any other law ofthis state shall be construed as prohibiting a licensee or any employee of alicensee from disclosing any information in confidence to other licenseesengaged in conducting peer reviews, or any of their employees or agents, inconnection with peer reviews which are conducted under the auspices of arecognized professional association or under this chapter.
(d) Nothing contained in this chapter or in any other law ofthis state shall be construed as prohibiting a licensee or any employee of alicensee from disclosing any information in confidence to any employee,representative, officer, or committee member of a recognized professionalassociation or to the board or any of its employees or committees in connectionwith a professional ethics investigation held under the auspices of theprofessional association or the board.
(e) The provisions of § 5-3.1-16(f) and (g) do notprohibit any officer, employee, partner, or principal of any entity fromaffixing his or her signature to any statement or report in reference to theaffairs of that entity with any wording designating the position, title, oroffice which he or she holds in that entity, or from describing himself orherself by the position, title, or office which he or she holds in the entity;nor do those provisions prohibit any act of a public official or a publicemployee in the performance of his or her duties as a public official or publicemployee.
(f) Nothing contained in this chapter shall be construed asprohibiting any person or entity not holding a permit under this chapter fromoffering or rendering to the public bookkeeping services, including devisingand installing systems, recording and presentation of financial information ordata, preparing financial statements or similar services, preparation of taxreturns, or the furnishing of advice on tax matters; provided, that no personor entity shall perform a report on any attest or compilation services norshall any person or entity attempt to prepare or prepare a report in any mannerhaving the appearance or import of any attest or compilation report enumeratedin this subsection so as to mislead the public.