§12201. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1997, c. 265, §1 (AMD).] 1. Board. “Board” means the Board of Accountancy established under Title 5, section 12004‑A, subsection 1, or its predecessor under prior law. [PL 1989, c. 503, Pt. B, […]
§12202. Unlicensed persons or firms Anyone may practice accounting and engage in services which involve accounting or auditing skills, including management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters, provided that no one except a licensee may: [PL 1987, c. 489, §2 (NEW).] 1. Represent […]
§12203. Fees The Director of the Office of Professional and Occupational Regulation may establish by rule fees for purposes authorized under this chapter in amounts that are reasonable and necessary for their respective purposes, except that the fee for any one purpose may not exceed $100. Rules adopted pursuant to this section are routine technical […]
