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.