43-3-32. Exceptions to operation of chapter.

Nothing contained in this chapter shall prohibit any individual who is not a certified public accountant from serving as an employee of or an assistant to a certified public accountant or firm of certified public accountants holding a license, provided that such employee or assistant shall not issue or attest to any accounting or financial statement over his or her name.#

Nothing contained in this chapter shall prohibit any person from offering to perform or performing for the public, for compensation, any of the following services:#

1. (1)

   The recording of financial transactions in books of record;#

2. (2)

   The making of adjustments of such transactions in books of record;#

3. (3)

   The making of trial balances from books of record;#

4. (4)

   Internal verification and analysis of books or accounts of original entry;#

5. (5)

   The preparation of unaudited financial statements, schedules, or reports;#

6. (6)

   The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or#

7. (7)

   The preparation of tax returns and related forms.#