(a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to practice issued under Section 34-1-11; or a foreign accountant registered under Section 34-1-5; provided, that the employee or assistant shall not issue any accounting or financial statements over his or her name.
(b) Nothing contained in this chapter shall prohibit a certified public accountant of another state, or an accountant who holds a certificate, license, or degree in a foreign country, constituting a recognized qualification for the practice of public accounting in the country, from temporarily practicing in this state on professional business incident to his or her regular practice outside this state and the temporary practice is conducted in conformity with Section 34-1-7 and the regulations and rules of professional conduct promulgated by the board.