Maine Revised Statutes Title 32 Sec. 12202 – Unlicensed persons or firms
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Anyone may practice accounting and engage in services which involve accounting or auditing skills, including management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters, provided that no one except a licensee may: [PL 1987, c. 489, §2 (NEW).]
1. Represent or appear to represent that he is a licensee as defined in section 12201, subsection 6; or
[PL 1987, c. 489, §2 (NEW).]
Terms Used In Maine Revised Statutes Title 32 Sec. 12202
- Licensee: means a person who holds a license issued by the board under section 12230 or 12231 or a corresponding provision of prior law, or a firm that holds a license issued by the board under section 12252. See Maine Revised Statutes Title 32 Sec. 12201
- Report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply positive assurances as to the reliability of the attest information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See Maine Revised Statutes Title 32 Sec. 12201
2. Issue a report as defined in section 12201, subsection 10?A, except those persons described in section 12275, subsection 1, paragraphs A and B.
[PL 2015, c. 110, §6 (AMD).]
SECTION HISTORY
PL 1987, c. 489, §2 (NEW). PL 2015, c. 110, §6 (AMD).