™Your Policy Risk Impact Agent
99 chapters · 1,335 sections in this title.
N.D.C.C. § 43-02.2-01 Purpose
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It is the policy of this state, and the purpose of this chapter, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental ent…
N.D.C.C. § 43-02.2-02 Definitions
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As used in this chapter, unless the context requires otherwise: 1. "Board" means the state board of accountancy. 2. "Certificate" means a certificate as "certified public accountant" issued under section 43-02.2-04 or provisions of prior law, or a corresponding certificate as cer…
N.D.C.C. § 43-02.2-03 State board of accountancy
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1. The state board of accountancy consists of five members appointed by the governor. Four members of the board must be residents of this state who hold certified public accountant certificates issued under the laws of this state and one member of the board must be a resident of …
N.D.C.C. § 43-02.2-04 Certified public accountants
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1. The board shall grant the certificate of "certified public accountant" to any person who meets the requirements of this section. 2. The board may not grant a certificate if the applicant has been convicted of a felony, or of any crime an element of which is dishonesty or fraud…
