36-20B-38. Holders of permits and licenses issued under prior law--Renewal.

193 words·~1 min read·/sd/title-36/chapter-36-20/36-20b-38

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person who, on July 1, 2002, holds any license or permit as a public accountant issued under prior law of this state may have the registration renewed upon fulfillment of the continuing professional education requirements for renewal of certificates provided in this chapter, and on the renewal cycle and payment of fees therein prescribed for renewal of certificates. Any registration not so renewed expires three years after July 1, 2002. Firms of public accountants holding permits to practice issued under prior law of this state may have their permits to practice renewed pursuant to the procedures, and subject to the requirements for renewal of permits to practice for firms of certified public accountants, provided in this chapter.

So long as such public accountant licensees hold valid registrations and permits to practice, they may perform attest and compilation services to the same extent as holders of certificates, and other holders of permits, and in addition they may use the title, public accountants and PA, but no other title. The holder of a registration issued under this section may only perform attest services in a firm that holds a permit issued under this chapter.