CHAPTER 226

An Act to amend and reenact § 54-100 of the Code of Virginia, prohibit-
ing public practice of accountancy by a person not possessing a
certificate of certified public accountant or not registered as a public
accountant.

[S 27]

Approved March 31, 1964

Be it enacted by the General Assembly of Virginia:

L That § 54-100 of the Code of Virginia be amended and reenacted as
ollows:

§ 54-100. It shall be unlawful for any person to engage in the public
practice of accountancy in the State, except those possessing certificates
of certified public accountant issued by the Board, or duly registered
public accountants. Any person not certified by the Board, or any person
to whom a certificate was issued but subsequently revoked, who shall
practice as a certified public accountant shall be deemed guilty of a mis-
demeanor, and upon conviction thereof shall be fined not more than five
hundred dollars or imprisoned for not more than six months, or both, in
the discretion of the court or jury. Any person not registered as a public
accountant by the Board, who shall * represent himself to be a public
accountant either by the use of the words “public accountant” on his
door or stationery, or in advertising of any kind, or by signing in the
capacity of a public accountant a certificate in writing in reference to
any financial statement, or by any other form of representation, oral or writ-
ten, shall be deemed guilty of a misdemeanor, and, upon conviction thereof,
shall be fined not more than five hundred dollars or imprisoned for not
more than six months, or both, in the discretion of the court or jury;
provided, however, that nothing contained in this chapter shall prohibit
any person from engaging in any accountancy work for one or more per-
sons so long as such person does not hold himself out to the public as a
certified public accountant, public accountant, or accountant or auditor,
offering his or her services to all those who may choose to apply; pro-
vided further, that nothing contained in this chapter shall prevent the
employment of uncertified persons or nonpublic accountants in subordinate
capacities by a certified public accountant, or public accountant, or by a
firm or partnership, the members of which are all holders of certified
public accountant’s certificates granted under the laws of this State or
duly registered public accountants.