(1) Unless otherwise exempt as stated in § 62-29-102, a person shall not act as a preparer of tax returns unless the person is:(1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope of employment;(2) A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment;(3) A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or(4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory.
(1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope of employment;
(2) A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment;
(3) A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or
(4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory.