RSA 309-B:8 Firm Permits to Practice; Attest Experience and Peer Review.

I. The office shall grant or renew permits to practice as a CPA firm to applicants that demonstrate their qualifications therefor in accordance with this section.
(a) The following are required to hold a permit issued under this section:
(1) Any firm with an office in this state performing attest services as defined in RSA 309-B:3, I, or compilation services under RSA 309-B:3, III-a;
(2) Any firm with an office in this state that uses the designation "CPAs" or "CPA firm"; or
(3) Any firm that does not have an office in this state but offers or renders attest services as described in RSA 309-B:3 for a client having its home office in this state, unless it meets each of the following requirements:
(A) It has the qualifications described in paragraphs III