New Hampshire Revised Statutes 309-B:9 – Public Accountants and Firms of Public Accountants
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I. Persons who on January 1, 2,000 hold registrations as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in N.H. Rev. Stat. § 309-B:7, and on the renewal cycle and payment of fees there prescribed for renewal of certificates. Any registration not so renewed shall expire January 1, 2003.
II. Firms of public accountants holding permits to practice as such issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures set out in N.H. Rev. Stat. § 309-B:8, subject to the requirements for renewal of permits to practice for firms of certified public accountants.
III. So long as such public accountants hold valid registrations and permits to practice, they shall be entitled to perform attest services to the same extent as holders of certificates and holders of permits. In addition, they shall be entitled to use the title “public accountant” and “PA,” but no other title under this chapter. The holder of a registration issued under this section may perform attest services only in a firm that holds a permit under N.H. Rev. Stat. § 309-B:8.
II. Firms of public accountants holding permits to practice as such issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures set out in N.H. Rev. Stat. § 309-B:8, subject to the requirements for renewal of permits to practice for firms of certified public accountants.
Terms Used In New Hampshire Revised Statutes 309-B:9
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
III. So long as such public accountants hold valid registrations and permits to practice, they shall be entitled to perform attest services to the same extent as holders of certificates and holders of permits. In addition, they shall be entitled to use the title “public accountant” and “PA,” but no other title under this chapter. The holder of a registration issued under this section may perform attest services only in a firm that holds a permit under N.H. Rev. Stat. § 309-B:8.