A person has knowingly attested as an expert in accountancy to the reliability or

A person has knowingly attested as an expert in accountancy to the reliability or fairness of presentation of financial information or utilized any form of disclaimer of opinion which is intended or conventionally understood to convey an assurance of reliability as to matters not specifically disclaimed prior to obtaining or without holding an active license. This shall not prevent the performance by persons other than certified public accountants of the services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon.