Section 08.04.620. Exceptions.  


Latest version.
  • This chapter does not prohibit
            (1) an individual who does not hold a current license or practice privilege from serving as an employee of or as an assistant to an individual, partnership, limited liability company, corporation, or other legal entity holding a current license, a current practice privilege, a current permit, or a current out-of-state exemption so long as the employee or assistant does not use the employee's or the assistant's name in connection with an accounting or financial statement;
            (2) an individual who holds a valid license or equivalent authorization in another state from indicating that the individual is entitled to use the title "certified public accountant," but the individual may not indicate that services are available to the public unless the individual holds a current license or practice privilege issued under this chapter;
            (3) a holder of a certificate, license, or degree from a foreign country that constitutes a recognized qualification for the practice of public accounting in that country from indicating that the person holds the certificate, license, or degree, but the person may not indicate that the person's services are available to the public unless the person holds a current license, practice privilege, permit, or out-of-state exemption under this chapter.

Notes


History

(Sec. 16 ch 187 SLA 1960; am Sec. 25 ch 147 SLA 1976; am Sec. 19 ch 29 SLA 1996; am Sec. 47 ch 16 SLA 2006; am Sec. 35 ch 67 SLA 2010)