(a) Any person regulated by the Board of Public Accountancy; (b) Any person who is a member of the Guam Bar Association; (c) Any trust company or trust business;
(d) Any person who is authorized to practice before the Internal Revenue Service pursuant to Subpart A commencing with §10.1 of Part 10 of Title 31 of the Code of Federal Regulations.

SOURCE: GC § 53642, as added by P.L. 13-92.

CROSS-REFERENCES: See 7 Guam Code Ann. § 9214(c)(4) for the law exempting certain tax preparers from the prohibition against the illegal practice of law.