58-26a-301 - Licensure or registration required -- License and registration classifications.
58-26a-301. Licensure or registration required -- License and registrationclassifications.
(1) (a) A license is required for an individual to engage in the practice of publicaccounting, except as specifically provided in Section 58-26a-305 or 58-1-307.
(b) Registration with the division is required for a qualified business entity to engage inthe practice of public accounting, except as specifically provided in Section 58-26a-305 or58-1-307.
(2) (a) The division shall issue to an individual who qualifies under this chapter a licensein the classification of Certified Public Accountant.
(b) The division shall issue to a qualified business entity which qualifies under thischapter a registration in the classification of Certified Public Accountant Firm.
Enacted by Chapter 261, 2000 General Session