Section Ac 301.10 - CPA Firm Permit Overview Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire or a foreign CPA firm that provides attest services pursuant to RSA 309-B:3, I and compilation services pursuant to RSA 309-B:3, III-a for a client having its home office in New Hampshire shall:
(a) Demonstrate compliance with the ownership requirements set forth in RSA 309-B:8, III(a);(b) Demonstrate that any individual CPA who is responsible for supervising attest services or authorizes someone to sign the accountant's report on the financial statements on behalf of the firm, meets the experience requirements set forth in RSA 309-B:8, III(c);(c) Submit a fully completed CPA Firm Permit Application Form;(d) Submit a peer review affidavit form, if required pursuant to Ac 405.02;(e) Submit a copy of the most recent peer review acceptance letter, if the CPA firm has been issuing reports for 3 or more years, as required pursuant to Ac 405.02; and(f) Submit the application fee required pursuant to RSA 309-B:8, V and as specified in Ac 301.13.N.H. Admin. Code § Ac 301.10
#9051, eff 12-27-07; amd by #10054, eff 1-1-12
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.