36-20B-59. Chapter not applicable to certain persons holding foreign certifications or designations. The provisions of this chapter do not apply to any person or firm holding a certification, designation, degree, or license granted in a foreign country entitling the holder thereof to engage in the practice of public accountancy or its equivalent in such country, whose activities in this state are limited to the provision of professional services to persons or firms who are residents of, governments of, or business entities of, the country in which the person holds such entitlement, who performs no attest or compilation services and who issues no reports with respect to the financial statements of any other persons, firms, or governmental units in this state, and who does not use in this state any title or designation other than the one under which the person practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.
However, it is not a violation of this chapter for a firm which does not hold a valid permit under § 36-20B-32 and which does not have an office in this state to provide its professional services in this state if the firm complies with the requirements pursuant to § 36-20B-32.2 or 36-20B-32.3, whichever is applicable.
Source: SL 2002, ch 179, § 60; SL 2009, ch 185, § 23.
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