State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_93 > GS_93-9

§93‑9.  Assistants need not be certified.

Nothing contained in thisChapter shall be construed to prohibit the employment by a certified publicaccountant or by any person, firm, copartnership, association, or corporationpermitted to engage in the practice of public accounting in the State of NorthCarolina, of persons who have not received certificates of qualificationadmitting them to practice as certified public accountants, as assistantaccountants or clerks: Provided, that such employees work under the control andsupervision of certified public accountants and do not certify to anyone theaccuracy or verification of audits or statements; and provided further, thatsuch employees do not hold themselves out as engaged in the practice of publicaccounting. (1925, c. 261, s. 9; 1993, c. 518, s. 6.)