"Professional" means the following:

1. (1) For a certified public accountant, arising out of or related to the specialized knowledge or skills associated with certified public accountants.
2. (2) For a public accountant, arising out of or related to the specialized knowledge or skills associated with public accountants.
3. (3) For an accounting practitioner, arising out of or related to the specialized knowledge or skills associated with accounting practitioners.

As added by P.L.128-2001, SEC.14.