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CHAPTER 47-13B

PROFESSIONAL CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTING

47-13B-1      Formation of corporations or limited liability companies authorized.
47-13B-1.1      Definition of terms.
47-13B-2      Purpose of corporation.
47-13B-3      Powers exercised only for authorized purpose--Incompatible services prohibited.
47-13B-4      Name of corporation.
47-13B-5      Repealed.
47-13B-5.1      Revocable trust as shareholder--Conditions.
47-13B-6      Disposition of shares held by person no longer qualified.
47-13B-7      Qualifications of directors and officers--Restrictions on powers of lay directors and officers.
47-13B-8 to 47-13B-12. Repealed.
47-13B-12.1      Personal liability of shareholders, directors, and officers of professional corporations or members or managers of limited liability companies limited for corporate or individual obligations--Exception.
47-13B-12.2      Amendment of articles of incorporation to be consistent with law.
47-13B-12.3      Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005.
47-13B-13      Articles of incorporation filed with board of accountancy--List of shareholders and professional employees--Notice of changes.
47-13B-14      Restrictions on corporate practice of accounting.
47-13B-15      Pension and insurance plans for employees.
47-13B-16      Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.
47-13B-17      Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.
47-13B-18      Accountant-client privileges unchanged.


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