Use of words "accountant" and "accounting".

3-01-02-02. Use of words "accountant" and "accounting". 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 1 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. History: Effective July 1, 2006; amended effective April 1, 2018. General Authority: NDCC 43-02.2-03 Law Implemented: NDCC 43-02.2-03, 43-02.2-12 2