2006 Utah Code - 58-26a-305 — Exemptions from licensure.

     58-26a-305.   Exemptions from licensure.
     In addition to the exemptions from licensure in Section 58-1-307, the following may engage in acts included within the definition of the practice of public accountancy, subject to the stated circumstances and limitations, without being licensed under this chapter:
     (1) a person licensed by any other state, district, or territory of the United States or any foreign country as a certified public accountant or its equivalent under any other title while temporarily practicing in this state if:
     (a) the practice is incidental to that person's regular practice outside of this state; and
     (b) if that person's temporary practice within this state is in conformity with this chapter and rules established under this chapter;
     (2) an officer, member, partner, or employee of any entity or organization who signs any statement or report in reference to the financial affairs of the entity or organization with a designation of that person's position within the entity or organization;
     (3) a public official or employee while performing his official duties;
     (4) a person using accounting or auditing skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports;
     (5) an employee of a CPA firm registered under this chapter or an assistant to a person licensed under this chapter, working under the supervision of a licensee, if:
     (a) neither the employee or assistant nor the licensed employer or registered CPA firm represents that the unlicensed person is a certified public accountant; and
     (b) no accounting or financial statements are issued over the unlicensed person's name; and
     (6) a person licensed as a public accountant for a period of not less than 20 years as of July 1, 1981, if that person's license was current as of April 23, 1990.

Enacted by Chapter 261, 2000 General Session