American Samoa § 31.0223 - Prohibited acts
Full text of American Samoa American Samoa Code Annotated § 31.0223 — Prohibited acts, with citation guidance and answers to common questions.
§ 31.0223. Prohibited acts
(a) A person may not sign or affix his name or any trade assumed name used by him in his profession or business with any wording indicating, suggesting, or implying that he is an accountant or auditor, or with any wording indicating, suggesting, or implying that he has special knowledge in accounting or auditing, to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing: (1) financial information; or (2) facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, regulations, grants, loans, and appropriations unless that person holds a current certificate or registration and a current permit to practice issued under this chapter. (b) A person may not sign or affix a partnership or corporate name with any wording in-dicating, suggesting, or implying that it is a partnership or corporation composed of accountants or auditors or persons having special knowledge of accounting or auditing, to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing: (1) financial information; or (2) facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, regulations, grants, loans, and appropriations unless each of the partners of the partnership who are in the practice of public accountancy in this Territory or each of the shareholders of the corporation who are in the practice of public accountancy in this territory holds a current certificate of certified public accountant or a current registration of public accountant issued under this chapter and a current permit to practice issued under this chapter.
Frequently Asked Questions About American Samoa § 31.0223
What does American Samoa Code Annotated § 31.0223 cover?
Section 31.0223 ("Prohibited acts") is part of the American Samoa Code Annotated, the codified statutory law of American Samoa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite American Samoa § 31.0223?
A common citation format is "American Samoa Code Annotated § 31.0223" (American Samoa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of American Samoa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the American Samoa official source linked on this page or consult a licensed American Samoa attorney.
How does American Samoa § 31.0223 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in American Samoa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in American Samoa.