This chapter does not prohibit any person not a certified public accountant or accounting practitioner from serving as an employee of, or an assistant to, a certified public accountant or accounting practitioner, or partnership, corporation, or limited liability company composed of certified public accountants or accounting practitioners, holding a permit to practice issued under section 542C.20, or a foreign accountant registered under section 542C.17; however, the employee or assistant shall not issue any accounting or financial statement over the employee's or assistant's name.
[C31, 35, § 1905-c21; C39, § 1905.19; C46, 50, 54, 58, 62, 66, 71, 73, § 116.19(2); C75, 77, 79, 81, § 116.26]
91 Acts, ch 97, §19
C93, § 542C.26
93 Acts, ch 19, §10
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