N.H. Admin. Code § Ac 301.11

Current through Register No. 45, November 7, 2024

Section Ac 301.11 - CPA Firm Permit Application Form

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-ashall provide the following on or with the form:

(a) The complete name of the CPA firm;

(b) The telephone number, fax number, and business address of the CPA firm and contact information, including:

(1) Street and number;

(2) City;

(3) State;

(4) Zip code;

(5) Contact person and

(6) Contact person's e-mail address;

(c) An indication of the type of practice by selecting one of the following:

(1) Certified Public Accountant(s);

(2) Public Accountant(s);

(3) Both CPA's and PA's; and

(4) CPA's and/or PA's with non-licensee owners;

(d) A list of all partners, shareholders, or owners, including non-licensee owners on firm letterhead, that specifies:

(1) Each such person's name, home address, and home telephone number;

(2) Each such person's business address and business telephone number; and

(3) A description of each person's ownership interest, including percentage of ownership;

(e) A list of all licensees who work in New Hampshire for the CPA firm, that specifies:

(1) Each such licensee's name;

(2) Each such licensee's New Hampshire certificate number; and

(3) Each such New Hampshire licensee's certificate expiration date;

(f) A list of every state in which the CPA firm has applied for or holds a permit to practice as a CPA firm;

(g) A list of every past denial, revocation, suspension, or other disciplinary action taken against the CPA firm's permit to practice in any state;

(h) Identification of the individual or individuals who will be in charge of all attest services rendered in New Hampshire, including each such licensee's:

(1) Full name;

(2) Business address, business telephone number and e-mail address; and

(3) New Hampshire certification number and certification expiration date;

(i) The type of entity, including but not limited to:

(1) Professional corporation;

(2) Partnership;

(3) Limited liability company; or

(4) Professional limited liability company;

(j) A copy of the most recent peer review acceptance letter, if the CPA firm has been issuing reports for 3 or more years;

(k) An indication whether the application is new or a renewal;

(l) The affidavit described in Ac 301.12;

(m) The fee specified in Ac 301.13;

(n) A certification signed by an authorized representative of the firm indicating that the application is true and correct to the best of the representative's knowledge and belief;

(o) Acknowledgement that the provision of false information is a basis for disciplinary action by the board; and

(p) A certification that at least a simple majority of the ownership of the firm is in accordance with RSA 309-B:8, III (a).

N.H. Admin. Code § Ac 301.11

#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.