Licensure or registration required -- License and registration classifications.
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(1)
(a) A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.
(b) Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.
(2)
(a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.
(b) The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm.