(a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles: the unadorned word "Accountant"; "Enrolled Agent" or initials "E.A."; "Accredited business Advisor" or the initials "A.B.A."; "Accredited Tax Preparer" or the initials "A.T.P."; "Accredited Tax Advisor" or the initials "A.T.A." (b) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following language in connection with financial statements: "I (we) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners). "I (we) have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them." LANDSCAPE ARCHITECTS
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