§ 62-29-103. Persons Who May Act as Tax Preparers

Unless otherwise exempt as stated in § 62-29-102, a person shall not act as a preparer of tax returns unless the person is:

1. An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney’s employee acting within the scope of employment;
2. A certified public accountant licensed to practice as such in this state or the certified public accountant’s employee acting within the scope of employment;
3. A public accountant licensed to practice as such in this state or the public accountant’s employee acting within the scope of employment; or
4. Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory.