§ 37-50-335

37-50-335. Registration of firms -- exemptions. (1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department. (2) A fee may be charged for the annual registration of firms. (3) Each firm that establishes or maintains satellite offices in this state for the practice of public accounting shall provide a list of the location of each satellite office in this state at the time of annual registration. (4) A firm that does not have an office in this state may use the title 'CPA' or 'CPA firm' in this state without registering and may: (a) offer or render attest services and compilations in this state if the firm: (i) complies with the state's peer review and firm ownership qualifications; (ii) performs the services through an individual with practice privileges under 37-50-325; and (iii) has practice privileges that include offering or rendering attest and compilation services in the state where the firm has its principal place of business; (b) perform professional services other than attest services or compilations in this state if the firm: (i) performs the services through a person with practice

m has its principal place of business; (b) perform professional services other than attest services or compilations in this state if the firm: (i) performs the services through a person with practice privileges under 37-50-325; and (ii) has practice privileges to perform the services in the state where the firm has its principal place of business. History: En. Sec. 20, Ch. 118, L. 1969; amd. Sec. 3, Ch. 207, L. 1974; amd. Sec. 173, Ch. 350, L. 1974; amd. Sec. 13, Ch. 101, L. 1977; R.C.M. 1947, 66-1832; amd. Sec. 20, Ch. 684, L. 1979; amd. Sec. 18, Ch. 335, L. 1983; amd. Sec. 9, Ch. 375, L. 2003; amd. Sec. 47, Ch. 109, L. 2009; amd. Sec. 16, Ch. 169, L. 2015; amd. Sec. 5, Ch. 162, L. 2017.