37-50-335. Registration of firms -- exemptions. (1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department.
(2) All firms that do not have an office in this state but perform attest services and compilations for a client having its home office in this state shall register annually with the department.
(3) A fee may be charged for the annual registration of firms.
(4) A firm that is not subject to the requirements of subsection (2) may perform other professional services while using the title "CPA" or "CPA firm" in this state without registering with the department only if:
(a) it performs the services through a person with practice privileges under 37-50-325; and
(b) it can lawfully perform the services in the state where persons with practice privileges have their principal place of business.
(5) Each firm that establishes or maintains satellite offices in this state for the practice of public accounting shall provide a list of the location of each satellite office in this state at the time of annual registration.