State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_93 > GS_93-1

Chapter 93.

Certified Public Accountants.

§ 93‑1.  Definitions;practice of law.

(a)        Definitions. – Asused in this Chapter certain terms are defined as follows:

(1)        An"accountant" is a person engaged in the public practice ofaccountancy who is not a certified public accountant as defined in thisChapter.

(2)        "Board"means the Board of Certified Public Accountant Examiners as provided in thisChapter.

(3)        A "certifiedpublic accountant" is a person who holds a certificate as a certifiedpublic accountant issued under the provisions of this Chapter.

(4)        Repealed by SessionLaws 1993, c. 518, s. 2.

(5)        A person is engagedin the "public practice of accountancy" who holds himself out to thepublic as a certified public accountant or an accountant and in considerationof compensation received or to be received offers to perform or does perform,for other persons, services which involve the auditing or verification offinancial transactions, books, accounts, or records, or the preparation,verification or certification of financial, accounting and related statementsintended for publication or renders professional services or assistance in orabout any and all matters of principle or detail relating to accountingprocedure and systems, or the recording, presentation or certification and theinterpretation of such service through statements and reports.

(b)        Practice of Law. – Nothingin this Chapter shall be construed as authorizing certified public accountantsor accountants to engage in the practice of law, and such person shall notengage in the practice of law unless duly licensed so to do.  (1925, c. 261, s. 1; 1929,c. 219, s. 1; 1951, c. 844, s. 1; 1979, c. 750, s. 3; 1983, c. 185, ss. 1, 2;1993, c. 518, s. 2; 2009‑347, s. 1.)