Section 2-101 – Definitions

    (a)    In this title the following words have the meanings indicated.     (b)    “AICPA” means the American Institute of Certified Public Accountants.     (c)    “Attest” means to provide the following services:         (1)    an audit or other engagement performed in accordance with the Statements on Auditing Standards issued by AICPA;         (2)    a review of a financial statement performed in accordance with the Statements […]

Section 2-102 – Scope of Title

    (a)    If the person does not engage in any activity expressly included in the definition of practice certified public accountancy, this title does not prohibit:         (1)    an individual from serving as an employee of or assistant to a licensee or permit holder;         (2)    a public official or public employee from performing the duties of the position of that […]