by other than registrant holding valid permit. No ordinance, trust or other legal instrument shall provide for any audit services to be performed other than by a registrant holding a valid permit or an individual granted practice privileges under Section 15.12A of this title or a firm exempt from the registration requirement under paragraph 3 of subsection A of Section 15.15 of this title. Added by Laws 1971, c. 324, § 3, emerg. eff. June 24, 1971. Amended by Laws 1992, c. 272, § 32, eff. Sept. 1, 1992. Renumbered from § 15.33 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 32, eff. Nov. 1, 2004; Laws 2009, c. 45, § 24, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 15, eff. July 1, 2010; Laws 2023, c. 26, § 9, eff. Nov. 1, 2023.
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