Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, or partnership, corporation, or limited liability company of certified public accountants, or by an accounting practitioner or partnership of accounting practitioners, or by a person registered under section 542C.17, shall be registered annually under this chapter with the board, but no fee shall be charged for the registration.
Each such office shall be under the direct supervision of a resident manager who may be either a member, principal, shareholder, or a staff employee holding a current permit under section 542C.20. The title or designation "certified public accountant" or the abbreviation "CPA" or "accounting practitioner" or the abbreviation "AP" shall not be used in connection with an office unless the resident manager is the holder of a certificate as a certified public accountant under section 542C.5, or a license as an accounting practitioner issued under section 542C.7 or 542C.8, and a permit issued under section 542C.20, both of which are in full force and effect.
A resident manager may serve at one office only.
The board shall by regulation prescribe the procedure to be followed in effecting such registration.
[C75, 77, 79, 81, § 116.19]
91 Acts, ch 97, §12
C93, § 542C.19
93 Acts, ch 19, §5
Referred to in § 542C.20, 542C.25
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