2005 Idaho Code - 54-226 — INAPPLICABILITY OF CHAPTER

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 2
                                 ACCOUNTANTS
    54-226.  INAPPLICABILITY OF CHAPTER. (1) This chapter shall not be
construed to prevent any person from rendering tax services, management
advisory or consulting services, or from preparing financial statements
without the expression of an opinion or an assurance.
    (2)  This chapter shall not be construed to prevent any person from
stating that he has prepared, assembled or drafted a financial statement,
provided he does not use any additional language which comprises an assurance.
    (3)  The prohibitions of section 54-221, Idaho Code, and the other
provisions of this chapter shall not be construed to preclude the use of the
following language by any person: "I (We) have prepared the accompanying
(financial statements) of (name of entity) as of (time period) for the
(period) then ended. This presentation is limited to preparing in the form of
financial statements information that is the representation of management
(owners). I (We) have not audited or reviewed the accompanying financial
statements and, accordingly, do not express an opinion or any other form of
assurance on them."