§ 43-02.2-12 — Unlawful acts

North Dakota § 43-02.2-12

• Jurisdiction: North Dakota
• Title 43: Occupations and Professions
• Ch. 43-02.2: Accountants

Text

1. A person or firm that is not a licensee or otherwise authorized to practice in this state
under subsection 1 of section 43-02.2-04.1 or subdivision b of subsection 1 of section
43-02.2-06 may not practice or offer to practice public accountancy or issue a report
on financial statements of any other person, firm, organization, or governmental unit.
Individual licensees may not practice public accountancy unless they do so within a
firm that holds a permit issued under this chapter or is otherwise exempt from the firm
permit requirement. These prohibitions do not apply to an officer, partner, or employee
of any firm or organization affixing the person's name or signature to any statement or
report in reference to the financial affairs of such firm or organization with any wording
designating the position, title, or office that the signer holds therein, does not prohibit
any act of a public official or employee in the performance of duties as such, and does
not prohibit the performance by any persons of other services involving the use of
accounting skills, including the preparation of tax returns, management advisory
services, and the preparation of financial statements without the issuance of reports
thereon. This prohibition does not apply to transactions between manufacturing and
sales organizations and their customers when accounting services accompany the
sale of products provided that such accounting services are incidental and that any
financial report made is clearly titled "unaudited financial report".
2. A person not holding a valid certificate or practice privilege issued under this chapter
may not use or assume the title or designation "certified public accountant", or the
abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign,
card, or device tending to indicate that the person is a certified public accountant.
3. A firm may not practice public accountancy or assume or use the title or designation
"certified public accountant", or the abbreviation "CPA", or any other title, designation,
words, letters, abbreviation, sign, card, or device tending to indicate that the firm is a
certified public accountant firm unless the firm holds a valid permit issued under this
chapter or is otherwise exempt from the firm permit requirement.
4. A person may not assume or use the title or designation "licensed public accountant"
or the abbreviation "LPA", or any other title, designation, words, letters, abbreviation,
sign, card, or device tending to indicate that the person is a licensed public accountant
unless the person is registered as provided in section 43-02.2-07.
5. A firm may not practice public accountancy, or assume or use the title or designation
"licensed public accountant", the abbreviation "LPA", or any other title, designation,
words, letters, abbreviation, sign, card, or device tending to indicate that the firm is a
licensed public accountant firm unless the firm holds a valid permit issued under this
chapter or is otherwise exempt from the firm permit requirement.
6. A person or firm not holding a valid certificate, license, practice privilege, or permit
issued under this chapter or otherwise exempt from the firm permit requirement may
not assume or use the title or designation "certified accountant", "chartered
accountant", "enrolled accountant", "licensed accountant", "public accountant",
"registered accountant", "accredited accountant", or any other title or designation likely
to be confused with the titles "certified public accountant" or "licensed public
accountant", or use any of the abbreviations "CA", "LA", "PA", "RA", "AA", or similar
abbreviation likely to be confused with the abbreviations "CPA" or "LPA".
7. A person or firm not holding a valid certificate, license, practice privilege, or permit
issued under this chapter or otherwise exempt from such requirement may not assume
or use any title or designation that includes the words "accountant", "auditor", or
"accounting", or other terms in any manner that implies such person or firm holds such
a certificate, license, or permit or has special competence as an accountant or auditor.

This subsection does not prohibit any officer, partner, or employee of any firm or
organization from affixing the person's name or signature to any reference to the
financial affairs of such firm or organization with any wording designating the position,
title, or office that the person holds and does not prohibit any act of a public official or
employee in the performance of duties.
8. A licensee may not use a professional or firm name or designation that is misleading.
Names of one or more former partners or shareholders may be included in the name
of a firm or its successor.
9. This section does not apply to a person or firm holding a certification, designation,
degree, or license granted in a foreign country entitling the holder to engage in the
practice of public accountancy or its equivalent in that country, whose activities in this
state are limited to the provision of professional services to persons or firms who are
residents of, governments of, or business entities of the country in which the person or
firm holds such entitlement. This subsection does not authorize issuing reports with
respect to the financial statements of any other persons, firms, or governmental units
in this state. A person or firm acting under the authority of this subsection may not use
in this state any title or designation other than the one under which the person or firm
practices in such country, followed by a translation of such title or designation into the
English language, if it is in a different language, and by the name of such country.