A licensee shall be held responsible for noncompliance with the rules by all persons associated with him or her in the practice of public accounting who are either under the licensee's supervision or are the licensee's partners or shareholders in the practice, if the licensee knew or should have known of such associated persons failure to comply with the rules.
N.H. Admin. Code § Ac 501.03
#6905, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07