North Dakota Administrative Code
Title 3 - Accountancy, Board of
Article 3-01 - General Administration
Chapter 3-01-02 - Definitions
Section 3-01-02-02 - Use of words "accountant" and "accounting"

Universal Citation: ND Admin Code ยง 3-01-02-02
Current through Supplement No. 392, April, 2024

Except as provided in subsections 2, 3, 4, 5, and 6 of the North Dakota Century Code section 43-02.2-12, a person or firm assuming or using any title , designation, acronym, or abbreviation that includes the words "accountant" or "accounting" does not imply the person or firm holds a valid certificate, license, or permit issued under North Dakota Century Code chapter 43-02.2 or has special competence as an accountant or auditor, if the words are accompanied by a suitable disclaimer. For a person the disclaimer must state the person is not a CPA or LPA. For a firm the disclaimer must state the firm is not a CPA firm or LPA firm. The disclaimer is suitable if its location, size or volume, and form clearly informs the public.

General Authority: NDCC 43-02.2-03

Law Implemented: NDCC 43-02.2-03, 43-02.2-12

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