§ 58-26a-301. Licensure or registration required -- License and registration classifications.

Latest version.

(1)

(a)	A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.

(b)	Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.

(2)

(a)	The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.

(b)	The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm.

Enacted by Chapter 261, 2000 General Session

                    
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