North Dakota § 43-02.2-02 Definitions

North Dakota Statutes

§ 43-02.2-02 — Definitions

North Dakota § 43-02.2-02

Title 43Occupations and Professions

Ch. 43-02.2Accountants

This text of North Dakota § 43-02.2-02 (Definitions) 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 § 43-02.2-02 (2026).

Text

As used in this chapter, unless the context requires otherwise:

1."Board" means the state board of accountancy.

2."Certificate" means a certificate as "certified public accountant" issued under section 43-02.2-04 or provisions of prior law, or a corresponding certificate as certified public accountant issued after examination under the law of any other state.

3."Client" means a person or entity that agrees with a licensee to receive any professional service other than an employer-employee relationship.

4."Firm" means a sole proprietorship, a corporation, a partnership, or any combination thereof, or any other entity permitted by law.

5."Licensee" means the holder of a certificate, license, or permit issued under this chapter or prior law.

6."NASBA national qualification appraisal ser

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As used in this chapter, unless the context requires otherwise:
1. "Board" means the state board of accountancy.
2. "Certificate" means a certificate as "certified public accountant" issued under section
43-02.2-04 or provisions of prior law, or a corresponding certificate as certified public
accountant issued after examination under the law of any other state.
3. "Client" means a person or entity that agrees with a licensee to receive any
professional service other than an employer-employee relationship.
4. "Firm" means a sole proprietorship, a corporation, a partnership, or any combination
thereof, or any other entity permitted by law.
5. "Licensee" means the holder of a certificate, license, or permit issued under this
chapter or prior law.
6. "NASBA national qualification appraisal service" means the section of the national
association of state boards of accountancy that either reviews the CPA licensure
requirements of its member jurisdictions to determine which CPA licensure
requirements are substantially equivalent to the licensure requirements of the Uniform
Accountancy Act or evaluates the credentials of individuals who are licensed in
jurisdictions that are not substantially equivalent to determine their individual
substantial equivalency.
7. "Permit" means a permit to practice public accountancy issued under section
43-02.2-06 or 43-02.2-07, prior law, or corresponding provisions of the laws of other
states.
8. "Practice of" or "practicing" public accountancy means the performance or the offering
to perform by a person or firm holding out to the public as a licensee, for a client or
potential client, services involving the use of accounting or auditing skills including the
issuance of reports on financial statements, but not including management advisory,
financial advisory, or consulting services, bookkeeping services, or the preparation of
tax returns or the furnishing of advice on tax matters unless provided by a firm of
certified public accountants or licensed public accountants.
9. "Practice privilege" means the privilege for a person to practice public accountancy
described in, and subject to the conditions contained in, subsection 1 of section