36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges.
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/sd/title-36/chapter-36-20/36-20b-70A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:
(1)Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);
(2)Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or
(3)Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;