Without being limited thereto in the interpretation of Section 15, the following designations are deemed to be violations of the Act:

1. (a) The term "licensed," "registered," "enrolled," "bonded," "accredited," or similar terms before the authorized designation of "public accountant."
2. (b) The term "certified" or similar terms before the words "tax consultant" or similar words used by a tax consultant or tax return preparer.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-1, et seq.

History: Filed September 3, 1982.