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45:2B-54 Requirements for registration of firm in practice of attest services or public accountancy. |
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New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.256, and J.R.18) / TITLE 45 PROFESSIONS AND OCCUPATIONS |
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45: 2B-54 Requirements for registration of firm in practice of attest services or public accountancy. 45: 2B-54 Requirements for registration of firm in practice of attest services or public accountancy. 13. a. The board shall only grant or renew registration to a firm engaged in the practice of attest services or public accountancy if that firm meets the requirements provided in this section. (1) A firm shall register with the board if it: (a) Has an office in this State engaged in the practice of attest services; (b) Has an office in this State that uses the title "Certified Public Accountant," "CPA," "Certified Public Accountant firm," or "CPA firm;" or (c) Does not have an office in this State, but offers or renders attest services, as defined in section 3 of P.L.1997, c.259 (C.45...
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45:2B-55 Requirements for registration as firm of public accountants. |
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New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.256, and J.R.18) / TITLE 45 PROFESSIONS AND OCCUPATIONS |
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45:2B-55 Requirements for registration as firm of public accountants. 45:2B-55 Requirements for registration as firm of public accountants. 14. a. A firm engaged in this State in the practice of attest services and not otherwise registered with the board or exempt from registration under section 13 of P.L.1997, c.259 (C.45: 2B-54) shall be required to register with the board as a firm of public accountants. A firm engaged in the practice of public accountancy, but not performing attest services, shall be eligible to register with the board as a firm of public accountants. In either case, the firm shall meet the following requirements: (1) At least one owner of a firm shall be a public accountant or certified public accountant in good standing, and licensed to practice public accountancy in this State; (2) Each owner of the firm, other than a nonlicensee, shall be a public accountant or certified public accountant of any state...
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