'Holding out' in the definition of practice of public accountancy.
The National Public Accountant › Vol. 38 Nbr. 6, June 1993
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Summary
Washington Comment
The nuances involved in the definition of the practice of public accountancy, which state accountancy laws and regulations inadequately and obscurely define, are examined. A key problematic area is the inclusion of the phrase 'holding out' in the definition of public accountancy. Unless the true meaning of the phrase is resolved, a concise definition of the practice of public accountancy is considered far-fetched.See the full content of this document
Extract
'Holding out' in the definition of practice of public accountancy.
The definition of the practice of (or practicing) public accountancy is cloaked not necessarily in mystery but with indecision. State accountancy laws and regulations that define the practice of public accountancy are in many instances inadequate and unclear. To put it simply, nobody knows what they mean or to whom they are intended to apply.
The 1992 AICPA/NASBA Uniform Accountancy Law (UAA) defines the term "practice of public accountancy" in t...See the full content of this document
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