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- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
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Firms
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- Resume- Out-of-State Firm Permit and Authorization Application
- Firm Authorization
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- Resume- Out-of-State Firm Permit and Authorization Application
- Application Forms
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Forming an AC or PLLC
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Ownership Requirements
The Board requires a simple majority of the financial interests and voting rights of all partners, officers, shareholders, or managers to belong to licensed certified public accountants or registered public accountants.
Non-CPA Owners
All non-CPA owners must be active participants in the firm or in affiliated entities. Non-licensee owners are considered active participants if they are employed in the firm for at least 20 hours per week and are otherwise legally authorized to provide compatible professional services. Non-licensee owners must have no direct control or personal supervision of the practice or personnel who act on behalf of the firm in giving assurance in a report or otherwise.
Professional Limited Liability Company Ownership Requirements
Professional limited liability companies must defer to the membership requirements cited in Chapter 31B. Uniform Limited Liability Act. Article 13. Professional Limited Liability Companies,
Related Information
Firms
- Verify a Firm Permit
- Registration Requirements
- Firm Ownership Requirements
- Firm Policies
- Organization Types
- Peer Review
- Firm Permit Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Firm Authorization Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
Firms News Articles
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More Articles
COVID-19, License Renewals, and CPE Extensions
Board staff has received several inquiries whether the Board will be providing blanket extensions of the CPE requirement and CPA license and firm permit renewals.
Requests to Provide a Verification of License or Exam Scores
Method for Providing Verifications During the COVID-19 Pandemic
Licensure Update Re: Identogo fingerprinting services
Please be aware that Identogo facilities are closing for various periods of time due to the COVID-19. If you have scheduled a fingerprinting appointment for a criminal history record check as part of the CPA license application process...
Board Staff Working Via a Remote Connection from Their Homes
In an effort to follow federal and state guidelines and recommendations regarding COVID-19, beginning Wednesday, March 18, 2020 through March 31st and most likely beyond, Board staff will be working via a remote connection to the Board office.