American Samoa § 31.0222 - Prohibited use of titles.

§ 31.0222. Prohibited use of titles.

(a) No person may assume or use the title or designation “Certified Public Accountant” or the abbreviation “CPA” or any other title, designation, words, letters, sign, card, or device likely to be confused with “Certified Public Accountant” or “CPA” or tending to indicate that the person is a Certified Public Accountant unless the person holds a current Certificate of Certified Public Accountant issued under this chapter and a current permit to practice as such issued under this chapter. (b) No partnership or corporation may assume or use the title or designation “Certified Public Accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device likely to be confused with “Certified Public Accountant” or “CPA” or tending to indicate that the partnership or corporation is composed of Certified Public Accountants 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 issued under this chapter and a current permit to practice as such issued under this chapter. (c) No person may assume or use the title or designation “Certified Public Accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device likely to be confused with “certified public accountant” or “CPA”, in conjunction with names indicating or implying that there is a partnership or corporation, or in conjunction with the designation “and Company” or “and Co.” or a similar designation if, in any such case, there is in fact no bona fide partnership or corporation existing under the laws of this territory. (d) No person may assume or use the title or designation “public accountant” or the abbre-viation “PA” or any other title, designation, words, letters, sign, card, or device likely to be confused with “public accountant” or “PA” or tending to indicate that such person is a public accountant unless such person holds a current registration of public accountant issued under this chapter and a current permit to practice as such issued under this chapter. (e) No partnership or corporation may assume or use the title or designation “Public Accountant” or the abbreviation “PA” or any other title, designation, words, letters, abbreviation, sign, card, or device likely to be confused with “Public Accountant” or “PA” or tending to indicate that the partnership or corporation is composed of Public Accountants 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 registration of Public Accountant issued under this chapter and a current permit to practice as such issued under this chapter. (f) No person may assume or use the title or designation “Public Accountant” or the abbre-viation “PA” or any other title, designation, words, letters, abbreviation, sign, card, or device likely to be confused with “Public Accountant” or “PA”, in conjunction with names indicating or implying that there is a partnership or corporation, or in conjunction with the designation ‘‘and Company’’ or ‘‘and Co.’’ or a similar designation if, in any such case, there is in fact no bona fide partnership or corporation existing under the laws of this territory.