New Jersey § 45:2b-43

§ 45:2b-43.

The Legislature finds and declares that it is the policy of this State, and the purpose

of this act, to promote the reliability of information that is used for guidance in

financial transactions or for accounting for or assessing the financial status or

performance of commercial, noncommercial, and governmental enterprises. The public interest requires that persons preparing financial statements accompanied

by reports or professing special competence in accountancy or offering assurance as

to the reliability or fairness of presentation of such information shall have demonstrated

their qualifications to do so, and that persons who have not demonstrated and maintained

those qualifications, including license holders not in public practice, shall not

be permitted to hold themselves out as having that special competence or to offer

that assurance; that the professional conduct of persons licensed as having special

competence in accountancy be regulated in all aspects of the practice of public accountancy;

that a public authority competent to prescribe and assess the qualifications and to

regulate the professional conduct of practitioners of public accountancy be established;

and the use of titles relating to the practice of public accountancy that are likely

to mislead the public as to the status or competence of the persons using those titles

be prohibited.