§ 5-3.1-6. Public accountants.
(a) Persons who on July 1, 1995, hold an authority as a public accountant and a permit
issued under the prior laws of this state may continue to engage in the practice of
public accounting in this state as public accountants and may subsequently continue
to use the designation "PA�; provided, that those persons continue to hold a permit
issued under the laws of this state and otherwise remain in compliance with this chapter.
(b) Persons who on July 1, 1995, hold an authority as a public accountant but do not hold
a permit issued under the prior laws of this state shall no lo
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§ 5-3.1-6. Public accountants.
(a) Persons who on July 1, 1995, hold an authority as a public accountant and a permit
issued under the prior laws of this state may continue to engage in the practice of
public accounting in this state as public accountants and may subsequently continue
to use the designation "PA�; provided, that those persons continue to hold a permit
issued under the laws of this state and otherwise remain in compliance with this chapter.
(b) Persons who on July 1, 1995, hold an authority as a public accountant but do not hold
a permit issued under the prior laws of this state shall no longer engage in the practice
of public accounting as public accountants in this state and shall no longer use the
term "public accountant� or the designation "PA�; provided, that the board may reinstate
the holder of an authority whose permit has been suspended, revoked, or not renewed
prior to July 1, 1995, upon application for reinstatement under § 5-3.1-15. An application for reinstatement under § 5-3.1-15 shall include evidence of the applicant's authority to practice as a public accountant
in this state prior to July 1, 1995, and any other evidence that the board requires.
Upon reinstatement, the applicant may engage in the practice of public accounting
in this state as a public accountant, may hold himself or herself out to the public
as a public accountant, and may subsequently use the designation "PA�; provided, that
the applicant continues to hold a permit issued under the laws of this state and remains
in compliance with this chapter. Notwithstanding these provisions, persons holding
an authority on July 1, 1995, who are estopped from obtaining a permit under government
employment restrictions, may apply for a permit under § 5-3.1-7 within one year following termination of that employment, and upon obtaining that
permit may engage in the practice of public accounting in this state as a public accountant
subject to the provisions of this chapter.
(c) After July 1, 1995, no person, except a person qualified under subsection (a) or (b)
of this section, is entitled to an authority or to be issued a permit to practice,
or to be known as or hold himself or herself out to the public as a public accountant,
or is entitled to exercise the rights of a public accountant under this chapter.