North Dakota § 43-02.2-01 Purpose

North Dakota Statutes

§ 43-02.2-01 — Purpose

North Dakota § 43-02.2-01

Title 43Occupations and Professions

Ch. 43-02.2Accountants

This text of North Dakota § 43-02.2-01 (Purpose) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 43-02.2-01 (2026).

Text

It is the policy of this state, and the purpose of this chapter, to promote the reliability of
information that is used for guidance in financial transactions or for accounting for or assessing
the financial status or performance of commercial, noncommercial, and governmental
enterprises. Public interest requires that persons professing special competence in accountancy
or offering assurance as to the reliability or fairness of presentation of such information have
demonstrated or maintained their qualifications to do so, and that persons who have not
demonstrated and maintained such qualifications, including certificate holders not in public
practice, not be permitted to hold themselves out as having such special competence or to offer
such assurance. Public interest requires that the con

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It is the policy of this state, and the purpose of this chapter, to promote the reliability of
information that is used for guidance in financial transactions or for accounting for or assessing
the financial status or performance of commercial, noncommercial, and governmental
enterprises. Public interest requires that persons professing special competence in accountancy
or offering assurance as to the reliability or fairness of presentation of such information have
demonstrated or maintained their qualifications to do so, and that persons who have not
demonstrated and maintained such qualifications, including certificate holders not in public
practice, not be permitted to hold themselves out as having such special competence or to offer
such assurance. Public interest requires that the conduct of persons licensed as having special
competence in accountancy be regulated in all aspects of their professional work. Public interest
requires that a public authority competent to prescribe and assess the qualifications and to
regulate the conduct of practitioners of public accountancy and certificate holders not in public
practice be established and that the use of titles which are likely to mislead the public as to the
status or competence of the persons using such titles be prohibited.