RSA 309-B:14 Unlawful Acts.

I. Only licensees, individuals who have practice privileges under RSA 309-B:6 and RSA 310:17, and firms exempt from the permit requirement under RSA 309-B:8, may issue a report on financial statements of any other person, firm, organization, or governmental unit or otherwise offer to render or render any attest service. This restriction shall not prohibit any act of a public official or public employee in the performance of that person's duties as such; or prohibit the performance by any person from the use of accounting skills, or analyzing and preparing projections of financial data in the performance of management advisory services, financial advisory services, consulting services, the preparation of tax returns, or the furnishing of advice on tax matters. This restriction also d