An individual who is not a certified public accountant or public accountant in any jurisdiction may serve as an employee of a firm composed of certified public accountants or public accountants holding a valid permit. Such employee or assistant shall not issue any accounting or financial statements over the employee’s or assistant’s name.

Laws 1965, SB 286, c. 188, § 12; Amended by Laws 1968, HB 1216, c. 271, § 9, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 14, eff. September 1, 1992; Amended by Laws 2002, SB 1429, c. 312, § 7, eff. November 1, 2002 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 13, eff. November 1, 2004 (superseded document available); Amended by 2009, HB 1779, c. 45, § 8, emerg. eff. April 14, 2009 (superseded document available).