5050.  No person shall engage in the practice of public accountancy
in this State unless such person is the holder of a valid permit to
practice public accountancy issued by the board; provided, however,
that nothing in this chapter shall prohibit a certified public
accountant or a public accountant of another state, or any accountant
of a foreign country lawfully practicing therein, from temporarily
practicing in this State on professional business incident to his
regular practice in another state or country.



5051.  Except as provided in Sections 5052 and 5053, a person shall
be deemed to be engaged in the practice of public accountancy within
the meaning and intent of this chapter if he or she does any of the
following:
   (a) Holds himself or herself out to the public in any manner as
one skilled in the knowledge, science, and practice of accounting,
and as qualified and ready to render professional service therein as
a public accountant for compensation.
   (b) Maintains an office for the transaction of business as a
public accountant.
   (c) Offers to prospective clients to perform for compensation, or
who does perform on behalf of clients for compensation, professional
services that involve or require an audit, examination, verification,
investigation, certification, presentation, or review of financial
transactions and accounting records.
   (d) Prepares or certifies for clients reports on audits or
examinations of books or records of account, balance sheets, and
other financial, accounting and related schedules, exhibits,
statements, or reports that are to be used for publication, for the
purpose of obtaining credit, for filing with a court of law or with
any governmental agency, or for any other purpose.
   (e) In general or as an incident to that work, renders
professional services to clients for compensation in any or all
matters relating to accounting procedure and to the recording,
presentation, or certification of financial information or data.
   (f) Keeps books, makes trial balances, or prepares statements,
makes audits, or prepares reports, all as a part of bookkeeping
operations for clients.
   (g) Prepares or signs, as the tax preparer, tax returns for
clients.
   (h) Prepares personal financial or investment plans or provides to
clients products or services of others in implementation of personal
financial or investment plans.
   (i) Provides management consulting services to clients.
   The activities set forth in subdivisions (f) to (i), inclusive,
are "public accountancy" only when performed by a certified public
accountant or public accountant, as defined in this chapter.
   A person is not engaged in the practice of public accountancy if
the only services he or she engages in are those defined by
subdivisions (f) to (i), inclusive, and he or she does not hold
himself or herself out, solicit, or advertise for clients using the
certified public accountant or public accountant designation.  A
person is not holding himself or herself out, soliciting, or
advertising for clients within the meaning of this section solely by
reason of displaying a CPA or PA certificate in his or her office or
identifying himself or herself as a CPA or PA on other than signs,
advertisements, letterhead, business cards, publications directed to
clients or potential clients, or financial or tax documents of a
client.



5052.  Nothing in this chapter shall apply to any person who as an
employee, independent contractor, or otherwise, contracts with one or
more persons, organizations, or entities, for the purpose of keeping
books, making trial balances, statements, making audits or preparing
reports, all as a part of bookkeeping operations, provided that such
trial balances, statements, or reports are not issued over the name
of such person as having been prepared or examined by a certified
public accountant or public accountant.
   Nothing contained in this chapter shall affect, limit or be
construed as affecting or limiting the rights of any public
accountant who met the requirements of prior statutes and who was
registered with the board as a public accountant on or before
December 31, 1955.


5053.  Nothing contained in this chapter precludes a person who is
not a certified public accountant or public accountant from serving
as an employee of, or an assistant to, a certified public accountant
or public accountant or partnership or a corporation composed of
certified public accountants or public accountants holding a permit
to practice pursuant to this chapter if the employee or assistant
works under the control and supervision of a certified public
accountant, or a public accountant authorized to practice public
accountancy pursuant to this chapter and if the employee or assistant
does not issue any statement over his or her name.
   This section does not apply to an attorney at law in connection
with his or her practice of law.



5055.  Any person who has received from the board a certificate of
certified public accountant may, subject to Section 5051, be styled
and known as a "certified public accountant" and may also use the
abbreviation "C.P.A." No other person, except a firm registered under
this chapter, shall assume or use that title, designation, or
abbreviation or any other title, designation, sign, card, or device
tending to indicate that the person using it is a certified public
accountant.



5056.  Any person who has received from the board a certificate of
public accountant may, subject to Section 5051, be styled and known
as a "public accountant" and may also use the abbreviation "P.A."  No
other person, except a firm registered under this chapter, shall
assume or use that title, designation, or abbreviation or any other
title, designation, sign, card, or device tending to indicate that
the person using it is a public accountant.



5058.  No person or partnership shall assume or use the title or
designation "chartered accountant," "certified accountant," "enrolled
accountant," "registered accountant" or "licensed accountant," or
any other title or designation likely to be confused with "certified
public accountant" or "public accountant," or any of the
abbreviations "C.A.," "E.A.," "R.A.," or "L.A.," or similar
abbreviations likely to be confused with "C.P.A." or "P.A.";
provided, that any person qualified as a certified public accountant
under this chapter who also holds a comparable title granted under
the laws of another country may use such title in conjunction with
the title of "certified public accountant" or "C.P.A." and provided,
that any person enrolled to practice before the Internal Revenue
Service and recognized as an enrolled agent may use the abbreviation
"E.A."


5058.1.  A person or firm may not use any title or designation in
connection with the designation "certified public accountant" or
"public accountant" that is false or misleading.
   The board may adopt regulations covering the use of titles or
designations.