Chapter 02 - Public Accountancy

31.0201 Short title.

This chapter may be cited as the “Public Acco…

31.0202 Purpose.

It is the policy of this Territory, and the p…

31.0203 Definitions.

When used in this chapter: (a) “Board” means…

31.0204 Board-Members.

There is a Board of Public Accountancy to be…

31.0205 Board-Removal.

The Governor shall remove or suspend any memb…

31.0206 Board-Organization.

The Board shall elect annually a chairman and…

31.0207 Board-Compensation and expenses.

Members of the Board of Accountants may not r…

31.0208 Board-Powers.

The Board may: (1) conduct investigations and…

31.0209 Board-Annual report.

The Board shall prepare and present an annual…

31.0210 Certificate-CPA-Issuance.

(a) A Certificate of “Certified Public Accoun…

31.0211 Certificate-Educational requirements.

A person applying for a certificate of certif…

31.0212 Certificate-Exemption from educational requirements.

A person who holds and has continued to hold…

31.0213 Certificate-Examination requirements.

A person applying for a Certificate of Certif…

31.0214 Certificate-Admission to examination.

(a) A person shall, upon application to the B…

31.0215 Certificate-Reexamination.

The Board may by rule prescribe the terms and…

31.0216 Certificate-Exemption from examination requirements.

A person shall, upon application to the Board…

31.0217 Certificate of public accountant- Issuance.

A person shall be issued a Certificate of Pub…

31.0218 Existing registrations.

A person who, on 1 January 1978, holds regist…

31.0219 Permits to practice.

(1) A person must, upon application to the Bo…

31.0220 Fees.

(a) An applicant for admission to the examina…

31.0221 Disciplinary action-Reinstatement.

(a) The Board may: (1) cancel, revoke, suspen…

31.0222 Prohibited use of titles.

(a) No person may assume or use the title or…

31.0223 Prohibited acts-Special knowledge.

(a) A person may not sign or affix his name o…

31.0224 Exceptions.

Nothing contained in this chapter prohibits a…

31.0230 Injunctions.

Whenever the Board has reason to believe that…

31.0231 Criminal penalties.

Any person who violates any provision of 31.0…

31.0232 Evidence of practice.

The display or uttering by a person of a card…

31.0233 Ownership of accountant’s working papers.

All statements, records, schedules, working p…