The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public accountant” shall be prima facie evidence in any action brought under KRS 325.400 or
325.990 that the person whose name is so displayed, caused or procured the display or uttering of such card, sign, advertisement, or other printed, engraved, or written instrument or device, and that such person is holding himself or itself out to be a certified public accountant licensed to practice under KRS 325.330. In any such action evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.

Terms Used In Kentucky Statutes 325.410

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Public accountant: means a public accountant issued a license to practice by the
    Commonwealth of Kentucky under the Public Accounting Act of 1946 as amended. See Kentucky Statutes 325.220

Effective: July 14, 2000
History: Amended 2000 Ky. Acts ch. 99, sec. 14, effective July 14, 2000. — Amended
1984 Ky. Acts ch. 117, sec. 18, effective July 13, 1984. — Created 1946 Ky. Acts ch.
210, sec. 17.