47-13B PROFESSIONAL CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTING
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Repealed.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 Repealed.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Application of repealed provisions to acts, errors, or omissions occurring before July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.
Title 47