§ 59-15.12. Employees and assistants without certification or permit.

An individual who is not a certified public accountant or public accountant in any jurisdiction may serve as an employee of a firm composed of certified public accountants or public accountants holding a valid permit.  Such employee or assistant shall not issue any accounting or financial statements over the employee’s or assistant’s name.

Added by Laws 1965, c. 188, § 12, emerg. eff. June 8, 1965.  Amended by Laws 1968, c. 271, § 9, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 14, eff. Sept. 1, 1992; Laws 2002, c. 312, § 7, eff. Nov. 1, 2002; Laws 2004, c. 125, § 13, eff. Nov. 1, 2004; Laws 2009, c. 45, § 8, emerg. eff. April 14, 2009.