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… |