Sections
13 entriesSection 5070Limits public-accountancy practice permits to certified public accountant certificate holders and board-registered entities or persons, but allows out-of-state entities to register despite…Section 5070.1Allows the following: (a)The board may establish, by regulation, a system for the placement of a license into a retired status, upon…Section 5070.2Allows the following: (a)(1)Beginning January 1, 2014, a holder of a permit may apply to have the holder’s permit placed in a…Section 5070.5Sets the following rule: (a)(1)A permit issued under this chapter to a certified public accountant or a public accountant expires at 12…Section 5070.6Allows an expired permit to be renewed within five years after expiration by filing the board form, paying all accrued renewal fees…Section 5070.7Prohibits the following: (a)A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated…Section 5070.8Limits renewal of a suspended permit: it remains subject to expiration and renewal, but renewal does not authorize practice or conduct barred…Section 5072Prohibits practicing public accountancy as a partnership unless the partnership is board-registered. Allows registration of a qualifying non-limited partnership only when it…Section 5073Requires partnership registration on the board form, a valid email address if held, and board eligibility approval. Registered permitted partnerships may use…Section 5076Requires the following: (a)In order to renew its registration in an active status or convert to an active status, a firm, as…Section 5076.1Requires the following: (a)The board must appoint a peer review oversight committee of certified public accountants of this state who maintain a…Section 5078Requires the following: In each office of a certified public accountant or public accountant in this state which is not under the…Section 5079Allows a public-accountancy firm to have nonlicensee owners if stated conditions are met, including material participation by nonlicensee owners and majority ownership,…