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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...
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