The provisions of this chapter shall not apply to the following:
(1) any attorney admitted to the practice of law in this State, when engaged in such practice;
(2) any financial institution as defined in subdivision 11101(32) of this title or a lender licensed under chapter 73 of this title, which performs debt adjustment in the regular course of its principal business;
(3) any person acting pursuant to any law of this State or of the United States or acting under the order of a court;
(4) any bona fide nonprofit religious, fraternal, or cooperative organization offering debt adjustment services exclusively for members;
(5) any employee of a licensee when acting in the regular course of his or her employment; and
(6) a certified public accountant licensed in this State, when services are rendered in the course of his or her practice as a certified public accountant.