Proposed Text
18VAC5-22-40. Determining whether a person who holds a Virginia
license is providing services to the public using the CPA title or to an
employer using the CPA title.
For the purpose of determining whether a person who holds a
Virginia license is providing services to the public using the CPA title
or to an employer using the CPA title, as those terms are to
be defined in accordance with § 54.1-4400 of the Code of
Virginia., because of the written information readily available to
the public through the board's Internet postings, holding a Virginia license
constitutes using the CPA title. Accordingly, a person who holds a Virginia
license:
1. Is providing services to the public using the CPA title
if he provides services that are subject to the guidance of the standard-setting
authorities listed in the standards of conduct and practice in subdivisions 5
and 6 of § 54.1-4413.3 of the Code of Virginia.
2. Is providing services to an employer using the CPA title
if he provides to an entity services that require the substantial use of
accounting, financial, tax, or other skills that are relevant, as determined by
the board.