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Board Rules and Rules and Rules of Professional Conduct state that a licensee may practice public accounting only in the form of a:

  • proprietorship
  • a partnership
  • an accounting corporation
  • a professional limited liability company or a
  • limited liability partnership

whose characteristics conform to Board Rules.

Board Rules require all firms to meet firm ownership requirements.

Resources Updated: 7/28/2018 5:41:56 PM
Page Updated: 10/6/2017 10:12:18 AM