2005 Idaho Code - 54-202 — LEGISLATIVE INTENT

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 2
                                 ACCOUNTANTS
    54-202.  LEGISLATIVE INTENT. It is the policy of this state, and the
purpose of this chapter, to promote the reliability of information that is
used for guidance in financial transactions or for accounting for or assessing
the financial status or performance of commercial, noncommercial and
governmental enterprises. The public interest requires that persons professing
special competence in accountancy or offering assurance as to the reliability
or fairness of presentation of such information shall have demonstrated their
qualifications to do so, and that persons who have not demonstrated and
maintained such qualifications shall not be permitted to hold themselves out
as having special competence or to offer such assurance; that the conduct of
persons licensed as having special competence in accountancy be regulated in
all aspects of their professional work; that a public authority competent to
prescribe and assess the qualifications and to regulate the conduct of
licensees be established; and that the use of titles that have a capacity or
tendency to deceive the public as to the status or competence of the persons
using such titles be prohibited.