54-220. USE OF TITLE — VALID LICENSE TO PRACTICE. (1) No person shall assume or use the title or designation "certified public accountant" or "licensed public accountant" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such person is a certified public accountant or licensed public accountant unless such person holds a license or is granted privileges as a certified public accountant or licensed public accountant pursuant to chapter 2, title 54, Idaho Code.
(2) No person or firm not licensed, granted privileges or registered pursuant to this chapter shall assume or use the title or designation "certified accountant," "chartered accountant," "public accountant," "enrolled accountant," "licensed accountant," "registered accountant," "accredited accountant," or other titles or designation likely to be confused with the titles "certified public accountant" or "licensed public accountant" or use any of the abbreviations "CA," "LA," "LPA," "CPA," "RA," "AA," or similar abbreviation likely to be confused with the abbreviations "CPA" or "LPA." The title "enrolled agent" or "EA" may only be used by individuals so designated by the internal revenue service. Notwithstanding the provisions of this section, the board may adopt rules authorizing and limiting the use of specific titles and designations granted by recognized professional societies or associations.
(3) No person, proprietorship, partnership or corporation not licensed or registered pursuant to this chapter shall assume or use any title or designation that includes the words "accountant," "auditor" or "accounting" in connection with any other language, including the language of a report, that implies that such person, proprietorship, partnership or corporation is so licensed or registered or has special competence as an accountant or auditor; provided however, that this subsection does not prohibit any officer, partner, member or employee of any organization from affixing his signature to any statement in reference to the financial affairs of such organization with any wording designating the position, title or office that he holds therein nor prohibit any act of a public official or employee in the performance of his duties as such.
(4) No business entity shall provide attest services or compilation reports or assume or use the title "certified public accountants" or "licensed public accountants" or the abbreviation "CPAs," "LPAs" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such business entity is a firm unless: (a) the business entity is a firm registered pursuant to this chapter, and (b) ownership of the firm is in accord with this chapter and rules promulgated by the board.
History:
[54-220, added 1993, ch. 239, sec. 24, p. 841; am. 2002, ch. 92, sec. 17, p. 252; am. 2003, ch. 14, sec. 6, p. 41.]
Structure Idaho Code
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
Section 54-202 - LEGISLATIVE INTENT.
Section 54-203 - BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES.
Section 54-204 - POWERS AND DUTIES.
Section 54-205 - MEETINGS — COMPENSATION.
Section 54-207 - LICENSE — APPLICATION.
Section 54-208 - EXAMINATION — EDUCATION — QUALIFICATIONS.
Section 54-212 - GENERAL FEES.
Section 54-213 - GRANDFATHER CLAUSE.
Section 54-214 - FIRM REGISTRATION — PEER REVIEW.
Section 54-217 - OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS.
Section 54-218 - ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES.
Section 54-220 - USE OF TITLE — VALID LICENSE TO PRACTICE.
Section 54-221 - ISSUANCE OF A REPORT.
Section 54-222 - VIOLATION OF CHAPTER A MISDEMEANOR.
Section 54-224 - JUDICIAL REVIEW.
Section 54-225 - PROSECUTING ATTORNEY — ATTORNEY GENERAL.
Section 54-226 - INAPPLICABILITY OF CHAPTER.