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.
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