(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.

Terms Used In Idaho Code 54-220

  • Attest: means providing the following professional services:
Idaho Code 54-206
  • Board: means the Idaho state board of accountancy. See Idaho Code 54-206
  • Compilation: means a service performed in accordance with statements on standards for accounting and review services that presents, in the form of historical or prospective financial statements, information that is the representation of management or owners without undertaking to express any assurance on the statements. See Idaho Code 54-206
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Firm: means a proprietorship, partnership, professional corporation, professional limited liability company, or any other form of professional organization permitted by Idaho law, registered under the requirements of section 54-214, Idaho Code. See Idaho Code 54-206
  • License: means that authorization issued by the board upon original approval and on an annual basis permitting a qualified person to practice as a certified public accountant or licensed public accountant in the state of Idaho. See Idaho Code 54-206
  • Member: means a person who has been admitted to membership in a firm that is organized as a limited liability company. See Idaho Code 54-206
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any natural living person. See Idaho Code 54-206
  • report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the financial statements referred to or special competence on the part of the person or firm issuing such language; and it includes any other form of language that is conventionally understood to imply such assurance or special knowledge or competence. See Idaho Code 54-206
    • (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.