36-20B-32.3. Out-of-state firms performing other in-state services.
A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or §36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1)The firm performs the services through an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67; and
(2)The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.
Source: SL 2009, ch 185, §7.