1925_public laws_262_9
CHAPTER 261 AN ACT TO REGULATE THE PROFESSION OF PUBLIC AC- COUNTING IN THE STATE OF NORTH CAROLINA, AND TO PRESCRIBE ITS PRACTICE SO AS TO AFFORD PRO- TECTION TO THE PUBLIC; AND TO REPEAL CHAPTER 157 OF THE PUBLIC LAWS OF NORTH CAROLINA, SES- SION OF 1913, ENTITLED AN ACT TO CREATE A STATE BOARD OF ACCOUNTING AND PRESCRIBE ITS DUTIES AND POWERS; TO PROVIDE FOR THE EXAMINATION AND ISSUANCE OF CERTIFICATES TO QUALIFIED AP- PLICANTS, WITH DESIGNATION OF CERTIFIED PUBLIC ACCOUNTANTS, AND TO PROVIDE THE GRADE OF PEN- ALTY FOR VIOLATION OF THE FROVISIONS HEREOF. The General Assembly of North Carolina do enact:
It shall be unlawful for any person, firm, copartnership, association or corporation, not having qualified under this act, to assume or use the style of title of public accountant, or other means of identification to indicate that such person, firm, copartnership, or association or corporation is engaged in the practice of public accounting in the State of North Carolina: Provided, however, that the inhibitions of this section shall not be construed to apply to any person, firm, copartnership, association or corporation who at the time of the passage of this act was engaged in the practice of public accounting and maintaining an office as a public accountant in the State of North Carolina.