37-50-101. Definitions. Unless the context requires otherwise, in this chapter the following definitions apply:
     (1) "Board" means the board of public accountants provided for in 2-15-1866.
     (2) "Department" means the department of commerce provided for in Title 2, chapter 15, part 18.
     (3) "Practice of public accounting" means performing or offering to perform by a person certified under 37-50-302 or licensed under 37-50-303, for a client or potential client, one or more types of services involving the use of accounting or auditing skills, including:
     (a) the issuance of reports or financial statements on which the public may rely;
     (b) one or more types of management advisory or consulting services;
     (c) the preparation of tax returns; or
     (d) furnishing advice on tax matters.

     History: En. 66-1807.1 by Sec. 160, Ch. 350, L. 1974; R.C.M. 1947, 66-1807.1; amd. Sec. 3, Ch. 274, L. 1981; amd. Sec. 2, Ch. 382, L. 1989.