58-26a-301. Licensure or registration required -- License and registration classifications.
(1) A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Sectionor. 58-26a-305 58-1-307 Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Sectionor. 58-26a-305 58-1-307
(2) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant. The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm.