58-26a-501 - Unlawful conduct.
58-26a-501. Unlawful conduct.
"Unlawful conduct" includes:
(1) using "certified public accountant," "public accountant," "CPA," or any other title,designation, words, letters, abbreviation, sign, card, or device tending to indicate that the personis a certified public accountant, unless that person:
(a) has a current license as a certified public accountant issued under this chapter; or
(b) qualifies for a practice privilege as provided for in Subsection 58-26a-305(1);
(2) a firm assuming or using "certified public accountant," "CPA," or any other title,designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm iscomposed of certified public accountants unless each office of the firm in this state:
(a) is registered with the division; and
(b) meets the requirements of Subsections 58-26a-302(3)(a)(iii) and (iv);
(3) signing or affixing to any accounting or financial statement the person's name or anytrade or assumed name used in that person's profession or business, with any wording indicatingthat the person is an auditor, or with any wording indicating that the person has expert knowledgein accounting or auditing, unless that person is licensed under this chapter and all of the person'soffices in this state for the practice of public accountancy are maintained and registered asprovided in this chapter; and
(4) except as provided in Section 58-26a-305, engaging in the following conduct if notlicensed under this chapter to practice public accountancy:
(a) issuing a report on financial statements of any other person, firm, organization, orgovernmental unit; or
(b) issuing a report using any form of language substantially similar to conventionallanguage used by licensees respecting:
(i) a review of financial statements; or
(ii) a compilation of financial statements.
Amended by Chapter 265, 2008 General Session