215 N 3rd Street, Suite 202C
Grand Forks, ND 58203
Tel: 800-532-5904 or 701-775-7100

Firm Permit

Firm permits are needed by those firms with an office in this state practicing public accounting or using titles such as "CPA" or "LPA". Other firms may practice public accounting in this state and use "CPA" or "LPA" titles without a permit , if they perform such services through an individual who holds a valid CPA license from a substantially equivalent (SE) state (see nasba.org) (or who personally holds SE status granted by the NQAS). The firm must also be authorized to provide these services in that person's home state. Permits are issued and renewed on an annual basis. Multiple-office firms may register on one application, with one registration fee.

Each firm permit holder, or applicant, is to notify the Board in writing, within 30 days, of any change in the identity of partners, officers, or shareholders who work regularly in this state, any change in the number or location of offices in ND, any change in the identity of those in charge of such offices, and any issuance, denial, revocation, or suspension of a permit by any other jurisdiction.

Payment of $110 by credit card required.
Fields marked with an asterisk (*) are required.

1. Name of CPA or LPA practice unit:*:
2. Register below each ND office of the firm


Office Office Address Person in Charge of Office
Correspondent Office*:
Additional Office 1:
Additional Office 2:
3. The firm provides the following services to the public: (check all that apply)*
4. Please check boxes to verify the following*:

A simple majority of the ownership of the firm, in terms of financial interests and voting rights, belongs to licensees of a state or other recognized jurisdiction.

All CPAs or LPAs associated with the firm whose principal place of business is in this state and who perform professional services in this state hold a valid certificate or license issued by this state.

The firm and its owners are in compliance with board rules re. ownership.

5. Please list all jurisdictions where the firm holds or has applied for a permit to practice public accounting or similar authorization (excluding ND).
Credit Card Payment Information Section (* Required)
First Name*:
Last Name*:
The above information is correct and complete to the best of my knowledge and belief.
Signature Section (* Required)
Date of Last Peer Review*:

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