A person or firm may not use any title or designation in connection with the designation “certified public accountant” or “public accountant” that is false or misleading.
The board may adopt regulations covering the use of titles or designations.
The legislature occasionally skips outline levels.
For example:
(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]
In this example, (3), (4),
and (4)(a) are all outline levels, but
(4) was
omitted by its authors. It's only implied. This presents an
interesting challenge when laying out the text. We've
decided to display a blank section with this note, in order
to aide readability.