(Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons, either individually, as members of a partnership, or as officers of a corporation, who sign, affix, or associate names or any trade or assumed names used by the persons in a profession or business to any report expressing or disclaiming an opinion on a financial statement based on an audit or examination of that statement, or expressing assurance on a financial statement, shall be deemed to be in practice as licensed CPAs and are performing accountancy activities as outlined in paragraph (1) of subsection (a) of Section 8.05.
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