36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges.
An individual who has been granted practice privileges under the provisions of §36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:
(1)Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);
(2)Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or
(3)Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;
shall do so only through a firm which has obtained a permit under the provisions of §36-20B-32.
Source: SL 2009, ch 185, §27.