N.H. Admin. Code § Ac 102.17

Current through Register No. 50, December 12, 2024

Section Ac 102.17 - Public Accounting Firm (PA Firm)

"Public Accounting Firm (PA Firm)" means a business entity in which at least a simple majority of the ownership of the firm, in terms of financial interests and voting rights, holds a registration issued under RSA 309-B:9, and is organized as:

(a) A sole proprietor;

(b) A corporation;

(c) A partnership, including a limited liability partnership;

(d) A limited liability company, including a professional limited liability company; or

(e) Any other kind of entity authorized or allowed by law.

N.H. Admin. Code § Ac 102.17

#10053 (eff 1-1-12) (from Ac 101.17 )

Renumbered by Number 28, Filed July 11, 2024, Proposed by #13995, (formerly Ac 102.16).