54.1-4415 - Exemptions from unlawful acts. - Virginia Statutes

§ 54.1-4415. Exemptions from unlawful acts.

The unlawful acts listed in § 54.1-4414 shall not apply to a person or entityholding a certification, designation, degree, or license granted in a foreigncountry entitling the holder to engage in the practice of public accountingor its equivalent in the country, provided that:

1. The practice of the person or entity in Virginia is limited to providingservices to persons or entities who are residents of, governments of, orbusiness entities of the country in which the entitlement is held;

2. The person or entity does not engage in the practice of public accountingfor any other person, firm, or governmental unit located in Virginia; and

3. The person or entity designates the country of origin and does not use anytitle or designation other than the one under which he or the entity maylawfully practice in the country of origin, which may be followed by atranslation of the title or designation into English.

(2001, c. 832; 2007, c. 804.)