Section 61-28B-18 - Exemptions; unlawful acts. (Repealed effective July 1, 2012.)
61-28B-18. Exemptions; unlawful acts. (Repealed effective July 1, 2012.)
A. Subsection B of Section 17 [61-28B-17 NMSA 1978] of the 1999 Public Accountancy Act does not prohibit:
(1) an officer, partner, shareholder, member or employee of a firm from affixing his own signature to a statement or report in reference to the financial affairs of his firm with any wording designating the position, title or office that he holds within the firm;
(2) any act of a public official or employee in the performance of his duties; or
(3) the performance by any persons of other services, including management, financial advisory or consulting services, the preparation of tax returns or the furnishing of advice on tax matters and the preparation of financial statements without the issuance of reports on them.
B. Nothing contained in the 1999 Public Accountancy Act [61-28B-1 NMSA 1978] shall prevent a person from serving as an employee of or as an assistant to a certified public accountant, a registered public accountant or a firm; provided that the employee or assistant shall work under the control and supervision of a certified public accountant or registered public accountant who holds a certificate issued pursuant to that act.