37-50-335. Registration of offices. Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, by a partnership or corporation of certified public accountants, by a licensed public accountant, by a partnership or corporation of licensed public accountants, or by a foreign accountant recognized under 37-50-313 must be registered annually with the department. A fee may not be charged for this registration. In addition, each individual engaged in this state in the practice of public accounting must have annually received a permit under 37-50-314.

     History: En. Sec. 20, Ch. 118, L. 1969; amd. Sec. 3, Ch. 207, L. 1974; amd. Sec. 173, Ch. 350, L. 1974; amd. Sec. 13, Ch. 101, L. 1977; R.C.M. 1947, 66-1832; amd. Sec. 20, Ch. 684, L. 1979; amd. Sec. 18, Ch. 335, L. 1983; amd. Sec. 9, Ch. 375, L. 2003.